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Australian Revenue Offices

Information on the Covid-19 policy measures for each jurisdiction is available on the Covid-19 policy measures page.

Last updated on: 30/06/2022

Number Description Qld NSW ACT Vic Tas SA NT WA
PTA003 Fringe benefits
PTA004 Termination payments

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

 

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