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Application of section 22 of the Duties Act 2001 (Aggregation) Public Ruling which outlines the manner in which section 22 of the Duties Act 2001 will be applied, including: the circumstances in which two or more dutiable transactions are considered to constitute “one arrangement”; the circumstances in which the Commissioner will consider exercising discretion not to aggregate; and the evidence requirements in relation to dutiable transactions that may be impacted by section 22. Effective from 1 August 2008.
Explanation and Status of Revenue RulingsEffective from 1 July 2011, the purpose of this ruling is to clarify the status and effect of Revenue Rulings
GST on Dutiable Transactions Revenue RulingThis Ruling clarifies how ad valorem duty under Chapter 2 of the Duties Act 2001 applies to a dutiable transaction which attracts GST.
Instruments subject to exemptions that are not required to be lodged with the Commissioner for Stamping Revenue RulingThis Ruling advises which Duty exempt instruments are not required to be stamped.
Life Insurance Riders Revenue RulingThis Ruling clarifies how life riders will be treated for Insurance Duty purposes under the Duties Act 2001.
Long Term Purchase Contracts Revenue RulingInformation on payment of First Home Owners Grant to eligible applicants who have entered into long-term purchase contract.
Penalty Tax on Duty Instruments processed by TRO AgentsThe purpose of this ruling is to ensure that Tasmanian Revenue Online (TRO) agents, and their authorised users, are placed in the same position with respect to the imposition of penalty tax as those who lodge duty instruments directly with the State Revenue Office (SRO) for assessment by the Commissioner of State Revenue.
PTA001 – Tasmanian Payroll Tax Liability for Wages Paid by an Employer (ceased)Public Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (ceased)
PTA002 – Expatriate Employees (ceased)Public Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (ceased)
PTA003 – Fringe benefitsPublic 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)
PTA005 Version 2 – Exempt Allowances: Motor Vehicle and AccommodationPublic 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)
PTA007 – Contractor Provisions - Door-to-Door Sale of GoodsPublic 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)
PTA009 – Payroll Tax Charitable Exemption - Meaning of Exclusively (CEASED)Public Ruling relating to the Payroll Tax Act 2008. (ceased)
PTA010 – Wage subsidiesPublic 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)
PTA012 – Exemption for maternity and adoption leave payPublic 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)
PTA014 – Contractors - What constitutes a day's work?Public 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)
PTA016 – Profit Distributions and Loan AccountsPublic Ruling relating to the Payroll Tax Act 2008. Effective 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)
PTA018 – Contractor DeductionsPublic 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)
PTA020 – Contractors - 180-day ExemptionPublic 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)
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)
PTA024 – Overnight accommodation allowances paid to truck driversPublic 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)
PTA026 – Employment agency contracts - declaration by exempt clientsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Superseded)
PTA026 (version 2) – Employment agency contracts - declaration by exempt clientsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2011 (Current)
PTA027 – Employment Agency Contracts - Chain of on-hirePublic 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)
PTA029 – Recruitment Agencies / Placement Agencies / Job Placement AgenciesPublic 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)
PTA031 – Commissioner's discretion to exclude from a groupPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA032 – Payroll tax exemption for schoolsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA033 - Contractors - Services Ancillary to the Supply of Goods (Current)
PTA034 Contributions to the Construction Industry Long Service Leave and Redundancy FundsPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008 (Current)
PTA035 (version 2) Contractors - 90 Day ExemptionPublic Ruling relating to the Payroll Tax Act 2008. Effective from 1 July 2008. (Current)
PTA036 (version 2) - Payroll Tax – Interest and Penalty Tax (Current)
PTA037 - Paid Parental Leave (Current)
PTA038 Determining whether a worker is an employee (Current)
PTA039 - Payroll Tax Nexus Provisions This ruling sets out the circumstances where wages must be declared in Tasmania for payroll tax purposes. (Current)
PUB-DT-2008-26 – Insurance Duty - Apportionment of premiums between Australian jurisdictionsEffective from 16 July 2008. (Current)
PUB-DT-2009-1 - Evidence of Value Public RulingPublic Ruling explaining 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 situations in which the Commissioner will seek to recover the cost of a valuation. Effective from 23 November 2009. (Current)
PUB-DT-2011-4 Apparent Purchaser RulingThis ruling provides guidance on the application of section 39 of the Duties Act 2001 (Current)
PUB-DT-2011-5 Discretion to Disregard the Value of GoodsExplains the circumstances under which the Commissioner of State Revenue can exercise the discretion to disregard the value of goods in determining the dutiable value of a transaction consisting of a grant, surrender or transfer of a lease of commercial property under Section 24 of the Duties Act 2001 (Current)
PUB-GEN-2008-1 – Penalty tax for TRO registrants processing duty instrumentsEffective from 16 April 2008. (Superseded)
PUB-GEN-2011-1 Interest and Penalty Tax (Current)
(Superseded) PUB-GEN-2008-29 – Explanation and Status of Revenue RulingsIn effect for period 1 July 2008 - 30 June 2011 (Superseded)

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