| Allowances |
 PTA005 (pdf, 68kb) |
Exempt Allowances – Motor Vehicle and Accommodation |
Clarifies a number of issues associated with exempt motor vehicle allowances and accommodation allowances. |
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PTA011 (pdf, 60kb) |
Allowances and Reimbursements |
Clarifies the payroll tax liability arising from allowances and reimbursements paid by an employer. |
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PTA024 (pdf, 59kb) |
Overnight Accommodation Allowances Paid to Truck Drivers |
Clarifies the payroll tax treatment of overnight allowances paid to truck drivers. |
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PTA025 (pdf, 62kb) |
Motor Vehicle Allowances Paid to Real Estate Salespersons |
Clarifies the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson where no records of kilometres travelled are kept. |
| Contractors |
PTA006 (pdf, 60kb) |
Payroll Tax Exemption for Payments to Owner-Drivers |
Outlines the conditions to be satisfied in order for payments to be made to owner-drivers and couriers to be exempt from payroll tax. |
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PTA007 (pdf, 60kb) |
Contractor Provisions – Door to Door Sale of Goods |
Outlines the conditions to be satisfied in order for payments made to contractors engaged in the door-to-door sale of goods for domestic purposes to be exempt from payroll tax. |
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PTA013 (pdf, 59kb) |
Fees Paid for Golf Club Professionals |
Clarifies a golf club’s payroll tax liability on payments made to golf professionals. |
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PTA014 (pdf, 72kb) |
What Constitutes a Day’s Work? |
Clarifies what the Commissioner considers to be ‘a day’ for the purposes of the 90-day exemption and 180-day exemption for contractors. |
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PTA018 (pdf, 62kb) |
Contractor Deductions |
Outlines the amount that the Commissioner will allow as a deduction for materials and equipment from payments to certain types of contractors, and the manner in which new deductions may be sought. |
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PTA019 (pdf, 59kb) |
Contractors – Labour and Non-Labour Components |
Clarifies the payroll tax consequences of a contractor providing separate invoices or charging separately for labour and non-labour components of services rendered. |
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PTA020 (pdf, 65kb) |
Contractors – 180-Day Exemption |
Outlines the operation of the 180-day exemption for contractors, and provides examples of this application. |
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PTA021 (pdf, 157kb) |
Exemption for Contractors Ordinarily Rendering Service to the Public |
Provides a non-exhaustive list of factors that the Commissioner takes into consideration in exercising his discretion under section 32(2)(b)(iv) of the Payroll Tax Act. It also provides a test which employers can use to self assess their eligibility for the exemption. |
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PTA022 (pdf, 59kb) |
Contractors – Services Not Ordinarily Required |
Explains the criteria that must be met for a contract to be excluded under section 32(2)(b)(i) of the Payroll Tax Act. |
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PTA023 (pdf, 70kb) |
Contractors Engaging Others |
Clarifies the payroll tax consequences of a contractor hiring employees or engaging other contractors to perform some or all of the work required under the contract. |
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PTA033 (pdf, 64kb) |
Contractors – Services Ancillary to the Supply of Goods |
Outlines the operation of the exemption from payroll tax for contracts where the provision of labour is ancillary to the provision of materials and/or equipment. |
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PTA035 (pdf, 94kb) |
Contractors – 90-Day Exemption |
Explains the operation of the exemption under section 32(2)(b)(iii) of the Payroll Tax Act. It also sets out a replacement method approved by the Commissioner of Territory 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. |
| Employment Agencies |
PTA026 (pdf, 83kb) |
Employment Agency Contracts – Declaration by Exempt Clients |
Clarifies the requirements that employment agents need to satisfy in order to claim a payroll tax exemption on the wages paid to their on-hired workers to certain exempt clients. |
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PTA028 (pdf, 60kb) |
Employment Agency Contracts On-hired to Government |
Clarifies the liability to payroll tax of payments made by employment agents to workers on-hired to governments. |
| Exemptions |
PTA009 |
Payroll Tax Charitable Exemption – Meaning of Exclusively |
Withdrawn – see
2009-10 archived Payroll Tax Rulings |
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PTA012 (pdf, 64kb) |
Exemption for Maternity, Paternity and Adoption Leave Pay |
Outlines the exemption from payroll tax for maternity leave, paternity leave and adoption leave pay. |
| Fringe Benefits |
PTA003 (pdf, 108kb) |
Fringe Benefits |
Clarifies a number of issues associated with fringe benefits, including determining the value of fringe benefits for payroll tax purposes and outlining methods for declaring fringe benefits. |
| General |
PTA008 (pdf, 66kb) |
GST Considerations for the Calculations of Payroll Tax Liability |
Clarifies how GST impacts on the calculation of an employer’s liability for payroll tax, including GST in relation to fringe benefit payments to contractors. |
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PTA029 (pdf, 59kb) |
Recruitment Agencies / Placement Agencies / Job Placement Agencies |
Clarifies which party bears the payroll tax liability when a recruitment agency places a worker with an employer who is a client of the agency. |
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PTA030 (pdf, 59kb) |
Penalty Charges Under Superannuation Guarantee Charge |
Clarifies which components of a superannuation guarantee charge are subject to payroll tax. |
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PTA032 (pdf, 56kb) |
Payroll Tax Exemption for Schools |
Clarifies the exemption from payroll tax available to certain teaching institutions. |
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PTA036 (pdf, 69kb) |
Payroll Tax – Interest and Penalty Tax |
Explains the application of interest and penalty tax to payroll tax defaults occurring on or after 1 July 2009. |
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PTA038 (pdf, 92kb) |
Determining Whether a Worker is an Employee |
Information on the employment relationship to assist businesses and their advisers to determine if workers are employees. |
| Grouping |
PTA017 (pdf, 59kb) |
Grouping of Professional Practices and Administrative Businesses |
Clarifies the circumstances in which professional practices (such as legal, medical or accounting practices) and an administrative services business are regarded as a group for payroll tax purposes. |
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PTA031 (pdf, 67kb) |
Commissioners Discretion to Exclude from a Group |
Provides guidelines as to how the Commissioner will exercise his discretion to exclude employers from a group. |
| NT Payroll Tax Liability |
PTA001 |
Northern Territory Payroll Tax Liability for Wages Paid by an Employer |
Withdrawn – see
2010–11 Archived Payroll Tax Rulings |
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PTA002 |
Expatriate Employees |
Withdrawn – see
2010–11 Archived Payroll Tax Rulings |
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PTA039 (pdf, 135kb) |
Payroll Tax Nexus Provisions |
The nexus provisions determine in which Australian jurisdiction (State or Territory) payroll tax is to be paid. |
| Termination Payments |
PTA004 (pdf, 62kb) |
Termination Payments |
Clarifies which termination payments are liable for payroll tax. |
| Wages |
PTA010 (pdf, 64kb) |
Wage Subsidies |
Clarifies the amount of wages which are subject to payroll tax where a wage subsidy has been received by the employer. |
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PTA015 (pdf, 58kb) |
Worker’s Compensation Payments |
Clarifies how workers’ compensation payments are treated for payroll tax purposes. |
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PTA034 (pdf, 57kb) |
Contributions to the Construction Industry Long Service Leave and Redundancy Funds |
Clarifies whether payroll tax is payable on contributions made to long service schemes and redundancy funds in the building and construction industry. |