Rulings by Year

​Rulings for 2017

    PUB-DT-2017-1 Exemptions that are not required to be endorsed   (214Kb) 

 Sets out the instruments that do not need to be endorsed as exempt from duty. Effective from 1 July 2017.

 

  PUB-GEN-2017-2 Penalty Tax on Duty Instruments processed by TRO Agents   (80Kb)

 Explains the application of Penalty Tax on Duty Instruments processed by TRO Agents. Effective from 31 July 2017.

 
 

​Rulings for 2016

  PTA003 (Version 2) - Fringe benefits   (220Kb)

Examines the value of fringe benefits to be declared for payroll tax purposes. Effective from 1 July 2016.

 

  PUB-DT-2016-1 Discretion to disregard the value of goods   (136Kb)

Sets out the circumstances under which the Commissioner would generally exercise the discretion. Effective from 14 January 2016.

 

  PUB-DT-2016-6 - Evidence of Value Public Ruling   (145Kb)

Explains what evidence of value will be accepted by the Commissioner, when the Commissioner will require a valuation in order to determine the dutiable value of property, and the situations in which the Commissioner will seek to recover the cost of a valuation. Effective from 6 December 2016.

 

​Rulings for 2015

    PTA014 (Version 2) - Contractors - What constitutes a days work   (117Kb)

Clarifies what constitutes a day’s work for the purposes of Sections 32(2)(b)(ii) and 32(2)(b)(iii) of the Payroll Tax Act 2008. Effective from 26 May 2015.

 

  PTA017 (Version 2) - Grouping of Professional Practices and Administration Businesses   (128Kb)

Clarifies the circumstances in which professional practices and administrative service businesses are regarded as a group. Effective from 26 May 2015.

 

​Rulings for 2014

    PUB-DT-2014-2 Apparent Purchaser Ruling   (246Kb)

Gives guidance on the application of Section 39 of the Duties Act 2001. Effective from 20 March 2014.

 

    PUB-FG-2014-1 First Home Owner Grant - Administrative Penalties   (229Kb)

Explains when penalties may be applied. Effective from 18 Feb 2014.

 

  PUB-GEN-2014-5 Explanation and Status of Revenue Rulings   (194Kb)

Clarifies the status and effect of Revenue Rulings. Effective from 30 September 2014.


    PUB-GEN-2014-6 Interest and Penalty Tax   (188Kb)

Explains the application of interest and penalty tax. Effective from 5 November 2014.

 

​Rulings for 2013

    PTA013 (Version 2) - Fees paid to golf professionals by golf clubs   (155Kb)

Clarifies a golf club’s payroll tax liability on payments made to a golf professional. Effective from 31 May 2013.

 

​Rulings for 2012

   PUB-DT-2012-1 - Application of section 22 of the i Duties Act 2001 i (Aggregation)   (400Kb)

Outlines how Section 22 of the Duties Act 2001 will be applied, with emphasis on the circumstances in which two or more dutiable transactions are considered to constitute 'one arrangement' and when the Commissioner will consider exercising the discretion not to aggregate. Effective from 9 February 2012.

 

​Rulings for 2011

    PTA026 - Employment agency contracts - declaration by exempt clients   (146Kb) 

Explains the operation of the exemption under Section 40(2) of the Payroll Tax Act 2008 and its requirements. Effective from 1 July 2011.

 

  PTA036 - Payroll Tax - Interest and Penalty Tax   (305Kb)

Explains the application of interest and penalty tax to a range of payroll tax defaults and should be read in conjunction with Revenue Ruling PUB-GEN-2011-1. Effective from 1 July 2011.


 

  PTA037 - Paid Parental Leave   (140Kb)

Clarifies how PPL payments are to be treated for payroll tax purposes. Effective from 1 January 2011.


 

  PTA038 - Determining whether a worker is an employee   (282Kb)

Provides information about employment relationships to assist employers, principals and their professional representatives determine whether their workers are common law employees. Effective from 1 July 2011.

 

 

​Rulings for 2009

  PTA039 - Payroll Tax Nexus Provisions   (213Kb)

Explains the nexus rules and clarifies the circumstances when wages must be declared in Tasmania for payroll tax purposes. Effective from 1 July 2009.

 

​Rulings for 2008

  PTA001 - Tasmanian Payroll Tax Liability for Wages Paid by an Employer (ceased)   (205Kb)

Clarified the circumstances when wages must be declared in Tasmania for payroll tax purposes and the liability for wages paid for services performed in another country (or countries). (1 July 2008 to 30 June 2009). Ceased

 

  PTA002 - Expatriate Employees (ceased)   (143Kb)

Clarified an employer’s liability under Section 10 of the Payroll Tax Act 2008 for wages paid to expatriate employees. (1 July 2008 to 30 June 2009). Ceased

 

 

  PTA004 - Termination Payments   (158Kb)

Clarifies which termination payments are subject to payroll tax. Effective from 1 July 2008.


 

  PTA005 - Exempt Allowances Motor Vehicle and Accommodation   (199Kb)

Explains exempt allowances: motor vehicles and accommodation. Effective from 1 July 2008.


 

  PTA006 - Payroll tax exemption for payments to owner-drivers   (155Kb)

Sets out the conditions that need to be satisfied for payments made to owner-drivers to be exempt under Section 32(2)(d)(i) of the Payroll Tax Act 2008. Effective from 1 July 2008. Ceased 


 

  PTA007 - Contractor Provisions - Door-to-Door Sale of Goods   (176Kb)

Explain the exemption for contractors engaged in the door-to-door sales of goods for domestic purposes. Effective from 1 July 2008. Ceased

 

 

  PTA008 - GST Considerations for the Calculations of Payroll Tax Liability.   (127Kb)

Explains how the GST impacts on the calculation of an employer’s liability for payroll tax. Effective from 1 July 2008.


 

  PTA009 - Payroll Tax Charitable Exemption - Meaning of Exclusively (ceased)   (153Kb)

Clarifies the payroll tax treatment of wages paid to employees engaged in commercial activities and those who are engaged in both charitable and non-charitable functions of the organisation. Ceased


 

  PTA010 - Wage subsidies   (132Kb)

Clarifies that where a wage subsidy has been received the full amount of gross wages paid or payable to employees is subject to payroll tax. Effective from 1 July 2008.


 

  PTA011 - Allowances and reimbursements   (133Kb)

Explains the payroll tax treatment of allowances and reimbursements paid to an employee and any person taken to be an employee under Division 7 of Part 3 of the Payroll Tax Act 2008. Effective from 1 July 2008.


 

  PTA012 - Exemption for maternity and adoption leave pay   (152Kb)

Explains the application of the exemption for maternity and adoption leave pay and clarifies the elements of the exemption. Effective from 1 July 2008.

 

 

  PTA015 - Workers Compensation Payments   (136Kb)

Clarifies how workers’ compensation payments are treated for payroll tax purposes. Effective from 1 July 2008.


 

  PTA016 - Profit Distributions and Loan Accounts   (141Kb)

Clarifies the payroll tax treatment of payments and loans made to a proprietor of a business, who is also an employee of that business. Effective from 1 July 2008.


 

  PTA018 - Contractor Deductions   (131Kb)

Sets out the deductions for materials and equipment for certain types of contractors and way in which new deductions may be granted. Effective from 1 July 2008.


 

  PTA019 - Contractors - labour and non-labour components   (115Kb)

Clarifies which amounts paid would be taken to be wages and would be subject to payroll tax where payments under a relevant contract are made against separate invoices for the labour and non-labour components or itemised separately under a single invoice in which the labour and non-labour components are separately charged. Effective from 1 July 2008.


 

  PTA020 - Contractors - 180-day Exemption   (124Kb)

Explains the 180-day exemption under Section 32(2)(b)(ii) of the Payroll Tax Act 2008 and provide examples to clarify the application of the exemption. Effective from 1 July 2008.


 

  PTA021 - Exemption for Contractors Ordinarily Rendering Services to the Public   (170Kb)

Provides a non-exhaustive list of factors that the Commissioner takes into consideration in exercising their discretion under Section 32(2)(b)(iv) of the Payroll Tax Act 2008. Effective from 1 July 2008.


 

  PTA022 - Contractors - Services not ordinarily required   (127Kb)

Explain the criteria that must be met for a contract to be excluded under Section 32(2)(b)(i) of the Payroll Tax Act 2008. Effective from 1 July 2008.


 

  PTA023 - Contractors Engaging Others   (203Kb)

Explains how Section 32(2)(c) of the Payroll Tax Act 2008 would apply to exclude a contract from the definition of ‘relevant contract’. Effective from 1 July 2008.


 

  PTA024 - Overnight accommodation allowances paid to truck drivers   (116Kb)

Clarifies the payroll tax treatment of overnight allowances paid to truck drivers. Effective from 1 July 2008.


 

  PTA025 - Motor vehicle allowance paid to real estate salespersons   (81Kb)

Explains the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson (also known as a locomotion allowance). Effective from 1 July 2008.

 


    PTA027 - Employment Agency Contracts - Chain of on-hire   (153Kb)

Explains the payroll tax implications of an employment agency arrangement which involves multiple employment agents (‘chain of on-hire’). Effective from 1 July 2008.


 

  PTA028 - Employment Agency Contracts - Workers on-hired to government   (99Kb)

Clarifies the correct payroll tax treatment of payments made by an employment agent to a worker on-hired to a government department. Effective from 1 July 2008.


 

  PTA029 - Recruitment Agencies Placement Agencies Job Placement Agencies   (132Kb)

Clarifies who bears the payroll tax liability in circumstances where a recruitment agency places a worker with an employer who is a client of the agency. Effective from 1 July 2008.


 

  PTA030 - Penalty Changes under Superannuation Guarantee Charge   (109Kb)

Clarifies which components of a superannuation guarantee charge are subject to payroll tax. Effective from 1 July 2008.


 

  PTA031 - Commissioner's discretion to exclude from a group   (140Kb)

Explains the exclusion discretion available under Section 79 of the Payroll Tax Act 2008 including the matters the Commissioner takes into account in exercising the discretion. Effective from 1 July 2008.


 

  PTA032 - Payroll tax exemption for schools   (250Kb)

Explains the operation of the payroll tax exemption in Tasmania for wages paid by certain schools, colleges and Group Training Organisations. Effective from 1 July 2008.


 

  PTA033 - Contractors - Services Ancillary to the Supply of Goods   (164Kb)

Explains how Section 32(2)(a) of the Payroll Tax Act 2008 would apply to exclude a contract from the definition of ‘relevant contract’. Effective from 1 July 2008.


 

  PTA034 Contributions to the Construction Industry Long Service Leave and Redundancy Funds   (157Kb)

Clarifies whether payroll tax is payable on contributions made to Construction Industry Long Service Leave and Redundancy Funds. Effective from 1 July 2008.


 

  PTA035 Contractors - 90 Day Exemption   (142Kb)

Sets out a replacement method approved by the Commissioner of State Revenue in determining the application of the 90-day exemption where a principal encounters difficulty in determining the actual number of days that a contractor has rendered services in a financial year. Effective from 1 July 2008.

 

 

  PUB-DT-2008-26 Insurance Duty - Apportionment of premiums between Australian jurisdictions   (182Kb)

Details the Schedule of Apportionment under Section 187 of the Duties Act 2001. Effective from 16 July 2008.

 

​Rulings for 2007

    PUB-DT-2007-3 - Life Insurance Riders   (111Kb)

Clarifies how life riders will be treated for insurance duty purposes under the Duties Act 2001. This Revenue Ruling applies to all life insurance policies, including temporary or term insurance policies. Effective from 1 Jul 2007.

 

 

  PUB-FG-2007-5 Long term purchase contracts   (332Kb)

Clarifies when the grant will be paid to purchasers prior to completion of an instalment contract, assuming other conditions of payment of the grant are satisfied. Effective from 24 Dec 2007.

 

​Rulings for 2005

Clarifies how ad valorem duty under Chapter 2 of the Duties Act 2001 applies to a dutiable transaction which attracts GST. Effective from 12 Apr 2005.

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