Publication Type ​Publication Identifier ​Publication Title ​Publication Details
​Commissioner's Guidelines (CG) ​CG-PRT-001 ​Payroll tax on superannuation contributions made by an employer ​Withdrawn – see 2007-08 archived Commissioner's Guidelines
​CG-PRT-002 ​Employer/employee relationship (employees and
independent contractors)
​Withdrawn - see 2011-12 archived Commissioner's Guideline
​CG-PRT-003 Exemption for graduate trainee employees
​CG-PRT-004 ​Contributions to worker entitlement funds ​Withdrawn – see 2008-09 archived Commissioner's Guidelines
​CG-PRT-005 ​Termination payments ​Withdrawn – see 2008-09 archived Commissioner's Guidelines
​CG-PRT-006 ​Exempt allowances – motor vehicle and accommodation ​Withdrawn – see 2008-09 archived Commissioner's Guidelines
​CG-PRT-007 ​Expatriate employees ​Withdrawn – see 2008-09 archived Commissioner's Guidelines
​Payroll Tax Rulings (PTA)
​Allowances ​PTA005 Exempt Allowances – Motor Vehicle and Accommodation ​Clarifies a number of issues associated with exempt motor vehicle allowances and accommodation allowances.
​PTA011 Allowances and Reimbursements ​Clarifies the payroll tax liability arising from allowances and reimbursements paid by an employer.
​PTA024 Overnight Accommodation Allowances Paid to Truck Drivers ​Clarifies the payroll tax treatment of overnight allowances paid to truck drivers.
​PTA025 Motor Vehicle Allowances Paid to Real Estate Salespersons ​Outlines the conditions to be satisfied in order for payments to be made to owner-drivers and couriers to be exempt from payroll tax.
Contractors​ ​PTA006

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.
​PTA013 Fees Paid for Golf Club Professionals ​Clarifies a golf club’s payroll tax liability on payments made to golf professionals.
​PTA014 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.
​PTA018 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.
​PTA019 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.
​PTA020 Contractors – 180-Day Exemption ​Outlines the operation of the 180-day exemption for contractors, and provides examples of this application.
​PTA021 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.
​PTA022 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.
​PTA023 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.
​PTA033 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.
PTA035​ 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 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.
​PTA028 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
​PTA012 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 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 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.
​PTA029 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.
​PTA030 Penalty Charges Under Superannuation Guarantee Charge ​Clarifies which components of a superannuation guarantee charge are subject to payroll tax.
​PTA036 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.
​PTA038 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 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.
​PTA031 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
​PTA002 ​Expatriate Employees ​Withdrawn - see 2010–11 Archived Payroll Tax Rulings
​PTA039 Payroll Tax Nexus Provisions ​The nexus provisions determine in which Australian jurisdiction (State or Territory) payroll tax is to be paid.
Termination Payments ​PTA004 Termination Payments ​Clarifies which termination payments are liable for payroll tax.
​Wages ​PTA010 Wage Subsidies ​Clarifies the amount of wages which are subject to payroll tax where a wage subsidy has been received by the employer.
​PTA015 Worker’s Compensation Payments ​Clarifies how workers’ compensation payments are treated for payroll tax purposes.
​PTA034 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.
​PTA037 Paid Parental Leave ​This ruling clarifies how payments made under the Commonwealth’s Paid Parental Leave scheme are to be treated for payroll tax purposes.
​Forms (F) ​F-PRT-002 Cancellation of payroll tax registration
(this form is interactive)
​This form is required if you wish to cancel your Payroll Tax registration
​F-PRT-003 Nomination of Designated Group Employer (DGE)
(this form is interactive)
​Nominate a group member to claim the general exemption OR to apply to lodge a consolidated return and pay payroll tax for the group
​F-PRT-004 Fringe benefits estimated basis for election
(this form is interactive)
​This form is to be completed ONLY if you intend to use the estimated method for declaring fringe benefits on your monthly or annual returns
​F-PRT-005 ​Employment Agency Contracts - Chain of On-Hire Declaration
(this form is interactive)
​F-PRT-006 Employment Agency Contracts - Declaration by Client
(this form is interactive)
​F-PRT-009 BPAY Registration Form - The simple way to pay your payroll tax
(this form is interactive)
​F-PRT-011 Payroll Tax Voluntary Disclosure Form
(this form is interactive)
F-PRT-012​ Payroll Tax Application for Refund
(this form is interactive)
​F-PRT-015 Application for Exclusion from Grouping – Payroll Tax
​F-PRT-016 Payroll Tax Voluntary Form - Unregistered Employer
​Information (I) ​I-PRT-001 ​Employers' guide to payroll tax in the NT
​Revenue Circulars (RC) ​RC-PRT-004 Payroll tax nexus rules – new arrangements ​Issued 12 April 2010
​RC-PRT-005 Payroll tax waiver - Queensland flood relief ​Issued 28 January 2011
​RC-PRT-006 2011-12 Payroll tax changes