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