Department of Treasury and Finance logo

Department of Treasury and Finance
Rulings for Employers
 
Options

Rulings for Employers
Click the link to view more detailed information
PTA031 – Commissioner's discretion to exlude from a groupPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA011 – Allowances and reimbursementsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA018 – Contractor DeductionsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA022 – Contractors - Services not ordinarily requiredPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA023 – Contractors Engaging OthersPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA019 – Contractors - labour and non-labour componentsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA012 – Exemption for maternity and adoption leave payPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA021 – Exemption for Contractors Ordinarily Rendering Services to the PublicPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA028 – Employment Agency Contracts - Workers on-hired to governmentPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA014 – Contractors - What constitutes a day's work?Public Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA007 – Contractor Provisions - Door-to-Door Sale of GoodsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA027 – Employment Agency Contracts - Chain of on-hirePublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA020 – Contractors - 180-day ExemptionPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA005 – Exempt Allowances: Motor Vehicle and AccommodationPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA002 – Expatriate EmployeesPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA013 – Fees paid to golf professionals by golf clubsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA003 – Fringe benefitsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA006 – Payroll tax exemption for payments to owner-driversPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA009 – Payroll Tax Charitable Exemption - Meaning of ExclusivelyPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA024 – Overnight accommodation allowances paid to truck driversPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA008 – GST Considerations for the Calculations of Payroll Tax LiabilityPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PUB-GEN-2008-29 – Explanation and Status of Revenue RulingsEffective from 1 July 2008. (Current)
PTA017 – Grouping of Professional Practices and Administration BusinessesPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA025 – Motor vehicle allowance paid to real estate salespersonsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA015 – Workers' Compensation PaymentsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA010 – Wage subsidiesPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA004 – Termination PaymentsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA001 – Tasmanian Payroll Tax Liability for Wages Paid by an EmployerPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA030 – Penalty Changes under Superannuation Guarantee ChargePublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA016 – Profit Distributions and Loan AccountsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA029 – Recruitment Agencies / Placement Agencies / Job Placement AgenciesPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PUB-GEN-2006-1 – Interest and Penalty TaxEffective from 15 May 2006. (Current)
PUB-PT-2002-13 – Employment relationships - operation of the contractor provisionsPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
DR0107P – Draft Ruling - Payroll Tax - Interest and Penalty TaxDraft Ruling for discussion. The discussion period has now closed.
PUB-PT-2002-12 – Contractor provisions: contracts involving owner-driversPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2004-3 – Municipal Council - allowances paid to elected membersPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2002-14 – Contractor provisions - exclusionsPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2002-16 – GST considerations in the calculation of payroll tax liabilityPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2005-6 – Average weekly wage rate for the determination of payroll tax liability for Trust distributions using the market rate wage for 2005-06Public Ruling relating to the Pay-roll Tax Act 1971 (Superseded)
PUB-PT-2005-5 – Inclusion of distributions under Trusts as wages for payroll tax purposesPublic Ruling relating to the Pay-roll Tax Act 1971 (Superseded)
PUB-PT-2005-2 – Employee share schemesPublic Ruling relating to the Pay-roll Tax Act 1971 (Abolished)
PUB-PT-2005-4 – Expatriate employeesPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2002-15 – Liability where services performed offshorePublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2003-1 – Expatriate employeesPublic Ruling relating to the Pay-roll Tax Act 1971 (Superseded)
PUB-GEN-2001-1 – Explanation and status of Revenue RulingsEffective from 23 Feb 2001 to 4 Jul 2005. (Superseded)
PUB-PT-2006-4 – Average weekly wage rate for the determination of payroll tax liability for Trust distributions using the market rate wage for 2005-06Public Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2006-5 – Average weekly wage rate for the determination of payroll tax liability for Trust distributions using the market rate wage for 2006-07Public Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-PT-2006-3 – Inclusion of distributions under Trusts as wages for payroll tax purposesPublic Ruling relating to the Pay-roll Tax Act 1971 (Current)
PUB-GEN-2005-5 – Explanation and status of Revenue RulingsEffective from 5 Jul 2005. Replaced by PUB-GEN-2008-29 from 1 Jul 2008. (Superseded)

Sections