About revenue rulings
Explanation and status of revenue rulings
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PUB-GEN-2019-4 (169Kb) - PDF
Clarifies the status and effect of Revenue Rulings. Effective from 05 November 2019.
Superseded version PUB-GEN-2014-5 pdf
(30 September 2014 to 04 November 2019).
Superseded version PUB-GEN-2011-3 pdf (1 July 2011 to 29 September 2014).
Superseded version PUB-GEN-2008-29 pdf (1 July 2008 to 30 June 2011).
Superseded version PUB-GEN-2005-5 pdf (4 July 2005 to 30 June 2008).
Superseded version PUB-GEN-2001-1 pdf (23 February 2001 to 3 July 2005).
Contractors
Contractors - What constitutes a day's work (Version 2) - PTA014 (117Kb) - PDF
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Superseded version PTA014 pdf (1 July 2008 to 25 May 2015)
Contractor deductions - PTA018 (131Kb) - PDF
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.
Contractors - Labour and non-labour components - PTA019 (115Kb) - PDF
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.
Contractors - 180-day exemption - PTA020 (124Kb) - PDF
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.
Contractors who ordinarily perform services to the public - PTA021 (Version 2) (438Kb) - PDF
This revised ruling addresses a decision of the Supreme Court of Victoria. It removes the requirement that a contractor must conduct an independent business in order to claim the exclusion from the 'contractor provisions' in the
Payroll Tax Act 2008.
Contractors - Services not ordinarily required - PTA022 (127Kb) - PDF
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.
Contractors engaging others - PTA023 (203Kb) - PDF
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.
Contractors - Services ancillary to the supply of goods - PTA033 (164Kb) - PDF
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.
Contractors - 90 day exemption - PTA035 (142Kb) - PDF
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.
Employees - description
Determining whether a worker is an employee - PTA038 (282Kb) - PDF
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.
Employment agency contracts
Employment agency contracts - declaration by exempt clients - PTA026 (146Kb) - PDF
Explains the operation of the exemption under Section 40(2) of the
Payroll Tax Act 2008 and its requirements. Effective from 1 July 2011.
Superseded version PTA026 pdf (1 July 2008 to 30 June 2011).
Employment agency contracts - chain of on-hire - PTA027 (153Kb) - PDF
Explains the payroll tax implications of an employment agency arrangement which involves multiple employment agents (‘chain of on-hire’). Effective from 1 July 2008.
Employment agency contracts - workers on-hired to government - PTA028 (99Kb) - PDF
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.
Recruitment agencies placement agencies job placement agencies - PTA029 (132Kb) - PDF
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.
Exemptions and allowances
Fringe benefits - PTA003 (Version 2)
(220Kb) - PDF
Examines the value of fringe benefits to be declared for payroll tax purposes. Effective from 1 July 2016.
Superseded version PTA003 pdf (1 July 2008 to 30 June 2016)
Exempt allowances motor vehicle and accommodation - PTA005 (Version 3) (199Kb) - PDF
Explains exempt allowances: motor vehicles and accommodation. Effective from 1 July 2008.
Wage subsidies -
PTA010 (132Kb) - PDF
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.
Allowances and reimbursements - PTA011 (Version 2) (133Kb) - PDF
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.
Exemption for maternity and adoption leave pay -
PTA012 (Version 2) (152Kb) - PDF
Explains the application of the exemption for maternity and adoption leave pay and clarifies the elements of the exemption. Effective from 1 July 2008.
Superseded version PTA012 pdf (1 July 2008 to 31 October 2020)
Overnight accommodation allowances paid to truck drivers
- PTA024 (Version 2) (116Kb) - PDF
Clarifies the payroll tax treatment of overnight allowances paid to truck drivers. Effective from 15 April 2019.
Motor vehicle allowance paid to real estate salespersons - PTA025 (Version 2) (81Kb) - PDF
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 15 April 2019.
Payroll tax exemption for schools
- PTA032 (250Kb) - PDF
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.
Golf professionals - fees
Fees paid to golf professionals by golf clubs
- PTA013 (Version 2) (155Kb) - PDF
Clarifies a golf club’s payroll tax liability on payments made to a golf professional. Effective from 31 May 2013.
Superseded version PTA013 pdf (1 July 2008 to 30 May2013)
Grouping
Grouping of professional practices and administration businesses
- PTA017 (Version 2) (128Kb) - PDF
Clarifies the circumstances in which professional practices and administrative service businesses are regarded as a group. Effective from 26 May 2015.
Superseded version PTA017 pdf (1 July 2008 to 25 May 2015)
Commissioner's discretion to exclude from a group
- PTA031 (Version 2) (133Kb) - PDF
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 June 2023.
Superseded version PTA031 pdf (1 July 2008 to 31 May 2023)
GST
GST considerations for the calculations of payroll tax liability
- PTA008 (127Kb) - PDF
Explains how the GST impacts on the calculation of an employer’s liability for payroll tax. Effective from 1 July 2008.
Interest and penalty
Interest and penalty tax - PUB-GEN-2021-1 (188Kb) - PDF
Explains the application of interest and penalty tax. Effective from 1 January 2021.
Superseded version PUB-GEN-2014-6 pdf (5 November 2014 - 31 December 2020).
Superseded version PUB-GEN-2011-1 pdf (1 July 2011 to 4 November 2014).
Superseded version PUB-GEN-2006-1 pdf (15 May 2006 to 30 June 2011).
Long service leave and redundancy funds
Contributions to the construction industry long service leave and redundancy funds
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PTA034 (157Kb) - PDF
Clarifies whether payroll tax is payable on contributions made to Construction Industry Long Service Leave and Redundancy Funds. Effective from 1 July 2008.
Nexus provisions
Payroll tax nexus provisions
- PTA039 (213Kb) - PDF
Explains the nexus rules and clarifies the circumstances when wages must be declared in Tasmania for payroll tax purposes. Effective from 1 July 2009.
Parental leave
Paid parental leave
- PTA037 (Version 2) (140Kb) - PDF
Clarifies how Paid Parental Leave (PPL) payments are to be treated for payroll tax purposes. This version amends paragraph 1 with the generic word 'period' to reflect any future changes to the entitlement period under the PPL scheme. Effective from 1 July 2023.
Superseded version PTA037 pdf
Profit distribution
Profit distributions and loan accounts - PTA016 (141Kb) - PDF
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.
Superannuation
Penalty changes under superannuation guarantee charge
- PTA030 (109Kb) - PDF
Clarifies which components of a superannuation guarantee charge are subject to payroll tax. Effective from 1 July 2008.
Terminations
Termination payments
- PTA004 (158Kb) - PDF
Clarifies which termination payments are subject to payroll tax. Effective from 1 July 2008.
Workers compensation payments
- PTA015 (136Kb) - PDF
Clarifies how workers’ compensation payments are treated for payroll tax purposes. Effective from 1 July 2008.
Ceased and withdrawn rulings
CEASED
Tasmanian payroll tax liability for wages paid by an employer - PTA001 (205Kb) - PDF
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 Expatriate employees - PTA002 (143Kb) - PDF
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
Payroll tax exemption for payments to owner-drivers - PTA006 (155Kb) PDF
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
Contractor provisions - door-to-door sale of goods - PTA007 (176Kb) - PDF
Explain the exemption for contractors engaged in the door-to-door sales of goods for domestic purposes. Effective from 1 July 2008.
CEASED Payroll tax - interest and penalty tax - PTA036 (305Kb) - PDF
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 - 31 December 2020. Replaced by PUB-GEN-2021-1.
WITHDRAWN Payroll tax charitable exemption - meaning of exclusively - PTA009 (153Kb) - PDF
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. This ruling was withdrawn 27 April 2020.
WITHDRAWN Contractors - exemption for contractors ordinarily rendering services to the public - PTA021 (127Kb) - PDF
This former ruling is replaced by PTA021 (Version 2) - see further above.