Payroll Tax Revenue Rulings

All states and territories have agreed to a range of revenue rulings concerning administrative provisions in the key areas of harmonised payroll tax administration. A listing of the rulings in alphabetical order, prefaced by the applicable ruling number, is provided below along with an indication of the states and territories who have adopted them. 

To access a ruling for a particular state or territory, click on the name below for the applicable state or territory you are interested in. You will then be taken to the full list of harmonised revenue rulings for that state or territory.

Payroll Tax Revenue Rulings

 

Number

Description

Qld

NSW

ACT

Vic

Tas

SA

NT

WA

PTA005v2

Exempt Allowances: Motor Vehicle and Accommodation

PTA006

Payroll Tax exemption for payments to owner-drivers

x

PTA007

Contractor Provisions – Door-to-Door Sale of Goods

x

x

PTA008

GST Considerations for the Calculation of Payroll Tax Liability

PTA010

Wage subsidies

PTA011

Allowances and Reimbursements

  PTA012

Exemptions for maternity and adoption leave pay

x

PTA013v2

Fees paid to golf professionals by golf clubs

x

x

PTA014

Contractors – What constitutes a day’s work?

x

PTA015

Workers’ Compensation Payments

PTA016

Profit Distributions and Loan Accounts

x

x

PTA017

Grouping of Professional Practices and Administration Businesses

PTA018

Contractor Deductions

x

PTA019

Contractors – Labour and Non-Labour Components

x

PTA020

Contractors – 180-day Exemption

x

x

PTA021v2

Exemption for Contractors Ordinarily Rendering Services to the Public

x

PTA022

Contractors – Services Not Ordinarily Required

x

PTA023

Contractors Engaging Others

x

x

PTA024

Overnight accommodation allowances paid to truck drivers

x

PTA025

Motor vehicle allowance paid to real estate salespersons

x

x

PTA026v2

Employment Agency Contracts – Declaration by exempt clients

x

x

PTA027

Employment Agency Contracts – Chain of on-hire

x

x

x

x

PTA028

Employment Agency Contract – Workers on-hired to government

x

x

PTA029

Recruitment Agencies / Placement Agencies / Job Placement Agencies

x

PTA030

Penalty Charges under Superannuation Guarantee Charge

x

x

PTA031

Commissioner’s discretion to exclude from a group

✔#

PTA032

Payroll tax exemption for schools

x

x

x

x

PTA033

Contractors - Services ancillary to the supply of goods

x

x

PTA034

Contributions to the Construction Industry Long Service Leave and Redundancy Funds

x

x

x

PTA035v2

Contractors - 90-Day Exemption

x

x

PTA036v2

Payroll Tax – Interest and Penalty Tax

x

x

x

x

PTA037

Paid Parental Leave 

PTA038

Determining whether a worker is an employee 

x

PTA039

Payroll Tax Nexus Provisions

 # In accordance with section 127 of the Tax Administration Act 2003 this has been adopted in WA as a harmonised Commissioner’s practice, PTA 031.1