Rulings

​​​​​​​​​​​​​​​​​​​​To understand the context and application of the Commissioner’s Revenue Rulings, refer to the Explanation and Status of Revenue Rulings.

 

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Explanation and status of revenue rulings - 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​Superseded version PUB-GEN-2014-5 pdf (30 September 2014 to 04 November 2019).
Superseded version PUB-GEN-2011-3 pdf (1 July 2011 to 29 September 2014).
Superseded version PUB-GEN-2008-29 pdf (1 July 2008 to 30 June 2011).
Superseded version PUB-GEN-2005-5 pdf (4 July 2005 to 30 June 2008).
Superseded version PUB-GEN-2001-1 pdf (23 February 2001 to 3 July 2005). ​​

Long term purchase contracts PUB-FG-2007-5 (332Kb) - PDF
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 Superseded version PUB-FG-2003-2 pdf​ (27 March 2003 to 23 December 2007)

Administrative penalty PUB-FG-2014-1 (229Kb) - PDF
Explains when penalties may be applied. Effective from 18 Feb 2014.


Explanation and status of revenue rulings - PUB-GEN-2019-4 (169Kb) - PDF
Clar​ifies 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Superseded version PUB-GEN-2014-5 pdf (30 September 2014 to 04 November 2019).
Superseded version PUB-GEN-2011-3 pdf (1 July 2011 to 29 September 2014).
Superseded version PUB-GEN-2008-29 pdf (1 July 2008 to 30 June 2011).
Superseded version PUB-GEN-2005-5 pdf (4 July 2005 to 30 June 2008).
Superseded version PUB-GEN-2001-1 pdf (23 February 2001 to 3 July 2005). ​​

Apportionment of premiums between Australian jurisdictions - PUB-DT-2019-1 (321Kb) - PDF
Details the Schedule of Apportionment under Section 187 of the Duties Act 2001.Effective from 1 April 2019.

Superseded version PUB-DT-2008-26 pdf (16 July 2008 to 15​ March 2019).
Superseded version PUB-DT-2001-5 pdf (16 July 2001 to 15 July 2008).

Life insurance riders - PUB-DT-2007-3 (111Kb) - PDF

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. ​


Explanation and status of revenue rulings - 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). ​​

Interest and penalty tax - PUB-GEN-2014-6 (188Kb) - PDF 
Explains the application of interest and penalty tax. Effective from 5 November 2014.

​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). 


About revenue rulings

Explanation and status of revenue rulings - 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 days work (Version 2)​ - P​TA014 (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 - Services not ordinarily required - PTA022 (127Kb) - PD

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 o​thers - 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 goo​ds - 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 da​y 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 w​orker 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 contra​cts

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.

​​​​Superseded version​ PTA005 pdf (1 July 2008 to 14 April 2019)

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 (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 (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.

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.

​​​​​Superseded version PTA024 pdf (1 July 2008 to 14 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.

​​​​Superseded version PTA025 pdf (1 July 2008 to 14 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 2​008 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 (140Kb) - 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 July 2008.

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.​

Long service leave and redundancy funds

Contributions to the construction industry long service leave and redundancy funds
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 (140Kb) - PDF
Clarifies how PPL payments are to be treated for payroll tax purposes. Effective from 1 January 2011.

Penalties

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.

Interest and penalty tax - PUB-GEN-2014-6 (188Kb) - PDF
Explains the application of interest and penalty tax. Effective from 5 November 2014.

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).
 

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.

Superannu​ation

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.

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 ruling is currently under review. The ruling published above was withdrawn on 27 April 2020.


Aggregation

Application of section 22 of the Duties Act 2001 (Aggregation) - PUB-DT-2019-5 (400Kb) - PDF
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 07 November 2019.

Superseded version PUB-DT-2012-1 ​pdf ( 9 February 2012 to 06 November 2019)
Superseded version PUB-DT-2008-28 p​df (1 August 2008 to 8 February 2012)
Superseded version PUB-DT-2004-5 pdf (1 December 2004 to 31 July 2008)
Superseded version PUB-DT-2003-3 pdf (29 May 2003 to 30 November 2004)
Superseded version PUB-DT-2002-3 pdf (6 May 2002 to 28 May 2003)

Apparent purchaser

Apparent purchaser ruling - PUB-DT-2014-2 (246KB) - PDF
Gives guidance on the application of Section 39 of the Duties Act 2001. Effective from 20 March 2014.

Superseded version PUB-DT-2008-27 pdf (21 July 2008 to 19 March 2014).

Evidence of value

Evidence of value public ruling - PUB-DT-2016-6 (145Kb) - PDF
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.

Superseded version PUB-DT-2014-7 pdf (6 Novem​ber 2014 to 5 December 2016).
Superseded version PUB-DT-2009-1 pdf (23 November 2009 to 5 November 2014).
Superseded version PUB-DT-2007-4 pdf (3 July 2007 to 22 November 2009).
Superseded version PUB-DT-2004-8 pdf (1 December 2004 to 2 July 2007).
Superseded version PUB-DT-2002-9 pdf (9 September 2002 to 30 November 2004).
Superseded version PUB-DT-2002-6 pdf (15 May 2002 to 8 September 2002).​

Exemptions not required to be endorsed

Exemptions that are not required to be endorsed - PUB-DT-2017-11 (214Kb) - PDF
Sets out the instruments that do not need to be endorsed as exempt from duty. Effective from 1 July 2017.

Superseded version PUB-DT-2014-4 pdf (7 July 2014 to 30 June 2017).
Superseded version PUB-DT-2005-3 pdf (14 June 2005 to 6 July 2014).
Superseded version PUB-DT-2004-6 pdf (1 December 2004 to 13 June 2005).
Superseded version PUB-DT-2003-4 pdf (18 June 2003 to 30 November 2004).
Superseded version PUB-DT-2002-7 pdf (28 May 2002 to 17 June 2003).

Foreign Investor Duty Su​rcharge

​​Foreign Investor Duty Surcharge - Section 30M Discretion - PUB-DT-2020-1(251 KB) - PDF
Clarifies when a foreign tranferee is not a “foreign person” for the purposes of Part 3A of Chapter 2 of the Act.​

GST

GST on dutiable transactions - PUB-DT-2019-3 (94Kb) - PDF
Clarifies how ad valorem duty under Chapter 2 of the Duties Act 2001 applies to a dutiable transaction which attracts GST. Effective from 12 Oct 2019. 

Superseded​ version PUB-DT-2005-1 pdf​  (11 April 2005 to 14 October 2019).​​​
Superseded version PUB-DT-2004-9 pdf (16 July 2001 to 11 April 2005).​ 

Landholder provisions

Landholder provisions - bare trustees - PUB-DT-2016-2 (110Kb) - PDF
Explains how the 'bare trustee' provisions operate and provides some examples as to how the bare trustee provisions will be applied in peculiar circumstances.

Landholder provisions - constructive ownership of land holdings through linked entities
PUB-DT-2019-2 (197Kb) - PDF 
Explains the constructive ownership of land and goods held by linked entities. Effective from 12 June 2019.

Superseded version PUB-DT-2016-3 pdf (6 December 2016 - 11 June 2019)​

 

Landholder provisions - tracing interests in land through discretionary trusts - 
PUB-DT-2016-4 (127Kb) - PDF
 
Explains the provisions associated with the tracing of interests in land through discretionary trusts.

Landholder provisions - treatment of fixtures - PUB-DT-2016-5 (126Kb) - PDF
Explains an item fixed to land for the purposes of the landholder provisions.

Penalties

Interest and penalty tax - PUB-GEN-2014-6 (188Kb) - PDF
Explains the application of interest and penalty tax. Effective from 5 November 2014.

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). 

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

Superseded version PUB-GEN-2011-2 pdf (1 July 2011 to 31 July 2017).
Superseded version PUB-GEN-2008-1 pdf (16 April 2008 to 30 June 2011).


Value of goods

Discretion to disregard the value of goods - PUB-DT-2016-1 (136Kb) - PDF
Sets out the circumstances under which the Commissioner would generally exercise the discretion. Effective from 14 January 2016. 

Superseded version PUB-DT-2014-3 pdf Superseded version PUB-DT-2014-3 (21 March 2014 to 13 January 2016).

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