Payroll tax

Harmonisation of Revenue Rulings

The Payroll Tax Act 2007 commenced on 1 July 2007 and replaces the Pay-roll Tax Act 1971. The new legislation reflects the decision to harmonise payroll tax legislation and administration in NSW and Victoria.

The Revenue Rulings relating to the Pay-roll Tax Act 1971 are relevant up to 30 June 2007. We are working with the Victorian State Revenue Office to review, update and replace these Revenue Rulings to ensure that they are consistent and reflect the new legislation.

The initial harmonised Revenue Rulings are now available and new Revenue Rulings will be published as the review continues.

Payroll Tax Act 1971

Contractors
Employment agents
Exemptions
Fringe benefits
General
Grouping
Refunds
Share schemes
Wages
Workers compensation

Payroll Tax Act 2007

Allowances

Rulings	Download
Exempt Allowances: Motor Vehicle and Accommodation (PTA005 - v2)	Size: 52K
Allowances and Reimbursements (PTA011)	Size: 42K
Overnight accommodation allowances paid to truck drivers (PTA024)	Size: 38K
Motor vehicle allowance paid to real estate salespersons (PTA025)	Size: 47K

Contractors

Rulings	Download
Payroll Tax Exemption for Payments to Owner-Drivers (PTA006)	Size: 34K
Contractor Provisions - Door-to-Door Sale of Goods (PTA007)	Size: 31K
Fees Paid to Golf Professionals by Golf Clubs (PTA013)	Size: 42K
What Constitutes a Day's Work (PTA014)	Size: 39K
Contractor Deductions (PTA018)	Size: 42K
Contractors - Labour and Non-Labour Components (PTA019)	Size: 35K
Contractors - 180-Day Exemption (PTA020)	Size: 37K
Exemption for Contractors Ordinarily Rendering Services to the Public (PTA021)	Size: 35K
Contractors - Services Not Ordinarily Required (PTA022)	Size: 36K
Contractors Engaging others (PTA023)	Size: 53K
Contractors - Services Ancillary to the Supply of Goods (PTA033)	Size: 42K
Contractors - 90-Day Exemption (PTA035)	Size: 43K
Determining whether a worker is an employee (PTA038)	Size: 78K

Employment Agencies

Rulings	Download
Employment Agency Contracts Declaration by exempt clients (PTA026 - v2)	Size: 55K
Employment Agency Contracts Chain of on-hire (PTA027)	Size: 59K
Employment Agency Contracts - Workers on-hired to Government (PTA028)	Size: 39K

Exemptions

Rulings	Download
Payroll Tax Charitable Exemption - Meaning of Exclusively (PTA009)	Size: 296K
Exemption from Maternity and Adoption Leave Pay (PTA012)	Size: 46K
Payroll Tax Exemption for Schools (PTA032)	Size: 34K

Expatriate employees

Rulings	Download
Expatriate Employees (PTA002)	Size: 36K

Fringe benefits

Rulings	Download
Fringe Benefits (PTA003)	Size: 39K

General

Rulings	Download
GST Considerations for the Calculation of Payroll Tax Liability (PTA008)	Size: 24K
Recruitment Agencies/Placement Agencies/Job Placement Agencies (PTA029)	Size: 43K
Penalty Charges under Superannuation Guarantee Charge (PTA030)	Size: 37K
Determining whether a worker is an employee (PTA038)	Size: 78K

Grouping

Rulings	Download
Grouping of Professional Practices and Administration Businesses (PTA017)	Size: 43K
Commissioner's Discretion to exclude from a group (PTA031)	Size: 50K

Interest and Penalty Tax

Rulings	Download
Payroll Tax - Interest and Penalty Tax (PTA036_v2)	Size: 59K

NSW PRT tax liability

Rulings	Download
NSW Payroll Tax Liability for Wages Paid by an Employer (PTA001)	Size: 36K
Payroll Tax Nexus Provisions (PTA039)	Size: 2.5M

Termination payments

Rulings	Download
Termination Payments (PTA004)	Size: 35K

Wages

Rulings	Download
Wage Subsidies (PTA010)	Size: 34K
Workers Compensation Payments (PTA015)	Size: 34K
Profit Distributions and Loan Accounts (PTA016)	Size: 35K
Contributions to the Construction Industry Long Service Leave and Redundancy Funds (PTA034)	Size: 36K
Paid Parental Leave (PTA037)	Size: 40K

Payroll Tax Act 1971

Contractors

Rulings	Download
Anti-tax Avoidance Provisions - Relevant Contracts and Employment Agents (PT4) Introduction of the relevant contract provisions - s3A of the Pay-roll Tax Act 1971	Size: 72K
Relevant Contracts - Contracts of Service Employer, Employee Relationships or Employment Agents (PT5) Distinguishing between contract of service and contract for service	Size: 45K
Section 3A - Relevant Contracts - Grouping Provisions (PT6) How the contracting provisions affect the grouping provisions	Size: 24K
Retainers Paid to Golf Professionals (PT10) When retainers are liable to pay-roll tax	Size: 25K
Relevant Contracts - the Use of Further Labour Payments to Incorporated Contractors - Buddy Gangs (PT11) How a person would qualify for exemption under s 3A(1)(f)	Size: 45K
Door to Door Sale of Goods - Relevant Contracts (PT18) How a person qualifies for exemption under s3A(1A)(c)	Size: 27K
Commissions Paid to Insurance Agents (PT19) How a person qualifies for exemption under s3A(1A)(b)	Size: 22K
Relevant Contracts - The 90 Day Rule for Part Years (PT21) How a person qualifies for exemption under s3A(1)(e)(iii)	Size: 36K
Labour Content for Floor Covering Contracts (PT36) Percentage by which payments can be reduced	Size: 35K
Exemption of National Wage Case Superannuation Contributions in Respect of Contractors Employed Under a Contract for Service (PT43) Exemption of payments made by employers with respect to super payments made for persons engaged under a contract for service	Size: 23K
Deductions Against Material and Equipment (PT54) Percentage by which payments can be reduced	Size: 22K
Exemption of Personal Services Income Paid or Payable by Australian Financial Services Licensees to Authorised Agents (PT64) Exemption to financial planners	Size: 31K

Employment agents

Rulings	Download
Anti-tax Avoidance Provisions - Relevant Contracts and Employment Agents (PT4) Introduction of the relevant contract provisions - s3A of the Pay-roll Tax Act 1971	Size: 72K
Relevant Contracts - Contracts of Service Employer, Employee Relationships or Employment Agents (PT5) Distinguishing between contract of service and contract for service	Size: 45K
Employees Obtained Through Employment Agencies (PT13) Determines that pay-roll tax liability is with end user	Size: 25K
Employment Agents - Wages Paid to Temporary Staff (PT16) Employment agency can accept to pay the pay-roll tax	Size: 23K
Wages of Temporary Staff - When Does Liability Arise (PT27) Explains when the pay-roll tax liability arises	Size: 21K

Exemptions

Rulings	Download
Pay-roll Tax Exemption for Wages Paid to State Emergency Volunteers (PT55) Exemption for emergency volunteers	Size: 27K

Fringe benefits

Rulings	Download
Medical Fund Contributions (PT22) Employer contributions into a medical fund	Size: 21K
Discount Vouchers for the Purchase of an Employer's Products (PT23) Pay-roll tax liability with respect to vouchers given for specified products	Size: 21K
Shopping Discounts Provided by Employers (PT24) Pay-roll tax liability with respect to shopping discounts provided by employers	Size: 21K
Non-cash Elements of Remuneration Packages (PT28) Non-cash elements included as assessable for pay-roll tax purposes	Size: 22K
Applicability of Pay-roll Tax Provisions to Various Components of Remuneration Packages (PT29) Valuation of certain components of remuneration packages	Size: 34K
Pay-roll Tax on Non-Cash Elements of Remuneration Packages: Application From 1 March 1989 (PT30) Pay-roll tax payable on cash and non-cash benefits from 1 March 1989	Size: 35K
Pay-roll Tax on Non-cash Wages - Cost to the Employer - Date of First Payment (PT31) When pay-roll tax liability arise	Size: 30K
Provision of a Motor Vehicle for Private Use (PT32) Value of a motor vehicle provided for private use assessable	Size: 24K
Interest Free or Low Interest Loans (PT33) Circumstances under which interest free or low interest loans are liable for pay-roll taX	Size: 23K
Non-cash Benefits - Terry Shields Pty Ltd Judgement (PT35) Effects of the Terry Shields Pty Ltd Judgement	Size: 37K
Extension of Time to Include Fringe Benefits in Pay-roll Tax Returns (PT38) Extension of time to include FBT values in pay-roll tax returns	Size: 22K
Fringe Benefits - Australian Taxation Office Rulings (PT39) Chief Commissioner will accept rulings issued by the Commissioner of Taxation	Size: 25K
Definition of Wages - Components of Wages Covered by Two or More Sub-sections of the Act (PT41) Where wages are covered by more than one provision of the Act - it should only be included once	Size: 22K
Election to Return Fringe Benefits Taxable Amount for the Period 1 January to 30 June 1990 (PT42) Transitional arrangements with respect to inclusion of FBT values for the period 1/1/90 to 30/6/90	Size: 22K
Exemption of 'Exempt Benefits' (PT44) Exempt benefit as defined in the Fringe Benefits Tax Assessment Act 1976 is exempt for pay-roll tax purposes	Size: 27K
Election to Return Fringe Benefits Taxable Amount from 1 July 1990 (PT45) Election to include actual value of FBT or taxable value	Size: 29K
Taxable Value of Fringe Benefits (PT49) Employers may continue to use the pre 'grossed up' values	Size: 25K

General

Rulings	Download
Pay-roll Tax Collections - Remission or Reduction of Statutory Penalties (PT1) Guidelines to imposing penalty	Size: 32K
Pay-roll Tax (Amendment) Act 1987 - Typographical Error in Section 16J - Calculation of Prescribed Amount (PT15) Typographical error	Size: 32K
The Meaning of 'Corresponding Law' (PT25) Meaning of corresponding law	Size: 21K
The Preservation of Records (PT26) Preservation of records	Size: 28K
Approved Form of Written Statement Provided by Sub-contractors to Principal Contractor (PT59) and Form Use of approved form	Size: 34K
Recovery of Sub-contractors Unpaid Pay-roll Tax Liability from a Principal Contractor (PT61) Circumstances under which the Commissioner can recovery unpaid pay-roll tax from a principal contractor	Size: 42K

Grouping

Rulings	Download
Grouping of Employers - Commissioner's Discretion to Exclude a Person from a Group (PT2) Criteria to consider for exclusions	Size: 24K
Section 3A - Relevant Contracts - Part IVA - Grouping Provisions (PT6) How the contracting provisions affect the grouping provisions	Size: 24K
Part IVA - Grouping Provisions - Exclusion of Groups from Larger Groups (PT7) Where smaller groups are subsumed into a larger group - the Commissioner has discretion to exclude groups of employers from larger groups	Size: 23K
Grouping of NSW Government Departments and Statutory Authorities (PT46) How the grouping provisions apply to Government Departments and Statutory Authorities	Size: 23K
Liability of Group Members - Simplified Method of Calculation (PT47) Designated group employer option for the 1992 financial year	Size: 26K

Refunds

Rulings	Download
Refunds and Rebates of Pay-roll Tax (PT3) Process of obtaining refunds	Size: 23K

Share schemes

Rulings	Download
Pay-roll Tax on Employers' Contributions to Share Schemes - Variation of Statute (PT63) Clarification of liability on employers contribution to share schemes	Size: 31K

Wages

Rulings	Download
Bonuses Paid Outside Australia to Employees Performing Services in Australia (PT17) Clarifies at what point the liability for pay-roll tax arises	Size: 36K
Income Tax Equalisation Payments (PT20) Tax equalisation payments falls within the definition of wages	Size: 21K
Medical Fund Contributions (PT22) Employer contributions into a medical fund	Size: 21K
Discount Vouchers for the Purchase of an Employer's Products (PT23) Pay-roll tax liability with respect to vouchers given for specified products	Size: 21K
Shopping Discounts Provided by Employers (PT24) Pay-roll tax liability with respect to shopping discounts provided by employers	Size: 21K
Non-cash Elements of Remuneration Packages (PT28) Non-cash elements included as assessable for pay-roll tax purposes	Size: 22K
Applicability of Pay-roll Tax Provisions to Various Components of Remuneration Packages (PT29) Valuation of certain components of remuneration packages	Size: 34K
Pay-roll Tax on Non-cash Elements of Remuneration Packages: Application from 1 March 1989 (PT30) Pay-roll tax payable on cash and non-cash benefits from 1 March 1989	Size: 35K
Pay-roll Tax on Non-cash Wages - Cost to the Employer - Date of First Payment (PT31) When pay-roll tax liability arise	Size: 30K
Provision of a Motor Vehicle for Private Use (PT32) Value of a motor vehicle provided for private use assessable	Size: 24K
Interest Free or Low Interest Loans (PT33) Circumstances under which interest free or low interest loans are liable for pay-roll tax	Size: 23K
Contributions to Superannuation Funds (PT34) Payments to super funds treated as wages in certain cases	Size: 22K
Non-cash Benefits - Terry Shields Pty Ltd Judgement (PT35) Effects of the Terry Shields Pty Ltd Judgement	Size: 37K
Interstate Wages (PT37) Calculation of NSW pay-roll tax liability must take into account interstate wages	Size: 28K
Accrued Leave Paid on Termination of Taxable Proportion (PT40) How to calculate liability where accrued leave is paid on termination and the leave accrued relates to a period prior to 1/1/90	Size: 22K
Key Accident Insurance Policy Payments (PT48) Such payments are liable for pay-roll tax	Size: 36K
Contributions to a Superannuation or Retirement Fund (PT50) Clarifies when contributions into a super fund are exempt from pay-roll tax	Size: 23K
Construction Employees Redundancy Trust (CERT) (PT51) Employer contributions to CERT funds are not subject to pay-roll tax	Size: 22K
Mechanical and Electrical Redundancy Trust (MERT) (PT52) Employer contributions to MERT funds are not subject to pay-roll tax	Size: 22K
Construction and Employees Redundancy Trust (CERT) (PT56) Employer contributions to CERT funds are not subject to pay-roll tax	Size: 22K
Mechanical and Electrical Redundancy Trust (MERT) (PT57) Employer contributions to MERT funds are not subject to pay-roll tax	Size: 22K
Liability Where Services Performed Offshore (PT58) Sets out coastal limits of each State and the Northern Territory	Size: 34K
Inclusion of Distributions Under Trusts as Wages for Pay-roll Tax Purposes (PT60) Clarifies how employers can determine that part of a distribution that is liable for pay-roll tax	Size: 32K
Average Weekly Wage rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2004-05 (PT62) Applicable market rate	Size: 30K
Average Weekly Wage Rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06 (PT65) Applicable market rate	Size: 30K
Average Weekly Wage Rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2006-07 (PT66) Applicable market rate	Size: 52K

Workers compensation

Rulings	Download
Workers Compensation (PT12) Compulsory compensation payments are not subject to pay-roll tax	Size: 21K

Resources

Last updated: 18-Aug-2011