Revenue Rulings Table

PTA005

Exempt allowances: Motor vehicle and accommodation

✔

✔

✔

✔

✔

✔

✔

✔

PTA006

Payroll tax exemption for payments to owner-drivers

✔

✔

✔

✔

✔

✔

✔

❌

PTA007

Contractor provisions – Door-to-door sale of goods

✔

✔

❌

✔

✔

✔

✔

❌

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

✔

✔

✔

❌

✔

✔

✔

✔

PTA013

Fees paid to golf professionals by golf clubs

✔

✔

❌

✔

✔

✔

✔

❌

PTA014

Contractors – What constitutes a day’s work?

✔

✔

✔

✔

✔

✔

✔

❌

PTA015

Workers’ compensation payments

✔

✔

✔

✔

✔

✔

✔

✔

PTA016

Profit distributions and loan accounts

✔

✔

✔

✔

✔

❌

❌

✔

PTA017

Grouping of professional practices and administration businesses

✔

✔

✔

✔

✔

✔

✔

✔

PTA018

Contractor deductions

✔

✔

✔

✔

✔

✔

✔

❌

PTA019

Contractors – Labour and non-labour components

✔

✔

✔

✔

✔

✔

✔

❌

PTA020

Contractors – 180-day exemption

✔

✔

❌

✔

✔

✔

✔

❌

PTA021

Exemption for contractors ordinarily rendering services to the public

✔

✔

✔

✔

✔

✔

✔

❌

PTA022

Contractors – Services not ordinarily required

✔

✔

✔

✔

✔

✔

✔

❌

PTA023

Contractors engaging others

✔

✔

❌

✔

✔

✔

✔

❌

PTA024

Overnight accommodation allowances paid to truck drivers

✔

✔

❌

✔

✔

✔

✔

✔

PTA025

Motor vehicle allowance paid to real estate salespersons

✔

✔

❌

✔

✔

✔

✔

❌

PTA026

Employment agency contracts – Declaration by exempt clients

✔

✔

❌

✔

✔

✔

✔

❌

PTA027

Employment agency contracts – Chain of on-hire

❌

✔

❌

✔

✔

✔

❌

❌

PTA028

Employment agency contract – Workers on-hired to government

✔

✔

❌

✔

✔

✔

✔

❌

PTA029

Recruitment agencies / Placement agencies / Job placement agencies

✔

✔

❌

✔

✔

✔

✔

✔

PTA030

Penalty charges under superannuation guarantee charge

✔

✔

❌

✔

✔

✔

✔

❌

PTA031

Commissioner’s discretion to exclude from a group

✔

✔

✔

✔

✔

✔

✔

✔#

PTA032

Payroll tax exemption for schools

✔

✔

❌

✔

✔

❌

❌

❌

PTA033

Contractors - Services ancillary to the supply of goods

✔

✔

❌

✔

✔

✔

✔

❌

PTA034

Contributions to the construction industry long service leave and redundancy funds

✔

✔

❌

✔

✔

❌

✔

❌

PTA035

Contractors - 90-Day exemption

✔

✔

❌

✔

✔

✔

✔

❌

PTA036

Payroll tax – Interest and penalty tax

❌

✔

❌

✔

❌

✔

❌

❌

PTA037

Paid parental leave 

✔

✔

✔

✔

✔

✔

✔

✔

PTA038

Determining whether a worker is an employee 

✔

✔

✔

✔

✔

✔

✔

❌

PTA039

Payroll tax Nexus provisions

✔

✔

✔

✔

✔

✔

✔

✔