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
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.
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.
Superseded version PTA014 (1 July 2008 to 25 May 2015)
Clarifies the circumstances in which professional practices and administrative service businesses are regarded as a group. Effective from 26 May 2015.
Superseded version PTA017 (1 July 2008 to 25 May 2015)
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.
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.
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.
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.
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.
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.
Superseded version PUB-DT-2004-9 (16 July 2001 to 11 April 2005).
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.
Sets out the circumstances under which the Commissioner would generally exercise the discretion. Effective from 14 January 2016.
Superseded version PUB-DT-2014-3Superseded version PUB-DT-2014-3 (21 March 2014 to 13 January 2016).
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.
Superseded version PUB-FG-2003-2 (27 March 2003 to 23 December 2007).