Payroll tax

View the full list of payroll tax revenue rulings.

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 2007

Payroll Tax Act 1971

Payroll Tax Act 2007

Allowances

PTA 011 Allowances and Reimbursements
PTA 005v2 Exempt Allowances: Motor Vehicle and Accommodation
PTA 025 Motor vehicle allowance paid to real estate salespersons
PTA 024 Overnight accommodation allowances paid to truck drivers

Contractors

PTA 018 Contractor Deductions
PTA 007 Contractor Provisions - Door-to-Door Sale of Goods
PTA 035v2 Contractors - 90-Day Exemption
PTA 020 Contractors - 180-Day Exemption
PTA 019 Contractors - Labour and Non-Labour Components
PTA 033 Contractors - Services Ancillary to the Supply of Goods
PTA 022 Contractors - Services Not Ordinarily Required
PTA 023 Contractors Engaging others
PTA 038 Determining whether a worker is an employee
PTA 021 Exemption for Contractors Ordinarily Rendering Services to the Public
PTA 013v2 Fees Paid to Golf Professionals by Golf Clubs
PTA 006 Payroll Tax Exemption for Payments to Owner-Drivers
PTA 014 What Constitutes a Day's Work

Employment agencies

PTA 028 Employment Agency Contracts - Workers on-hired to Government
PTA 027 Employment Agency Contracts Chain of on-hire
PTA 026v2 Employment Agency Contracts Declaration by exempt clients

Exemptions

PTA 012 Exemption from Maternity and Adoption Leave Pay
PTA 009 Payroll Tax Charitable Exemption - Meaning of Exclusively
PTA 032 Payroll Tax Exemption for Schools

Expatriate employees

PTA 002 Expatriate Employees

Fringe benefits

PTA 003v3 Fringe Benefits

General

PTA 038 Determining whether a worker is an employee
PTA 008 GST Considerations for the Calculation of Payroll Tax Liability
PTA 030 Penalty Charges under Superannuation Guarantee Charge
PTA 029 Recruitment Agencies/Placement Agencies/Job Placement Agencies

Grouping

PTA 031 Commissioner's Discretion to exclude from a group)
PTA 017 Grouping of Professional Practices and Administration Businesses

Interest and penalty tax

PTA 036v2 Payroll Tax - Interest and Penalty Tax

NSW PRT tax liability

PTA 001 NSW Payroll Tax Liability for Wages Paid by an Employer
PTA 039 Payroll Tax Nexus Provisions

Superannuation

PTA 040 Payroll Tax - Exempt superannuation contributions pre-1 July 1996 services

Termination payments

PTA 004 Termination Payments

Wages

PTA 034 Contributions to the Construction Industry Long Service Leave and Redundancy Funds
PTA 037 Paid Parental Leave
PTA 016 Profit Distributions and Loan Accounts
PTA 010 Wage Subsidies
PTA 015 Workers Compensation Payments

Payroll Tax Act 1971

Allowances

PT 009 Accommodation Allowances
The rate and extent to which an accommodation allowance is taxable
PT 014 Allowances paid to drivers required to stay with vehicles overnight
Allowances paid to drivers who stay with their vehicles overnight
PT 053 Motor vehicle allowance paid as a lump sum plus a rate per kilometre
The rate and extent to which a motor vehicle allowance is taxable
PT 008 Motor Vehicle Travelling Allowance
Calculation of taxable amount

Contractors

PT 004 Anti-tax Avoidance Provisions - Relevant Contracts and Employment Agents
Introduction of the relevant contract provisions - s3A of the Pay-roll Tax Act 1971
PT 019 Commissions Paid to Insurance Agents
How a person qualifies for exemption under s3A(1A) (b)
PT 054 Deductions Against Material and Equipment
Percentage by which payments can be reduced
PT 018 Door to Door Sale of Goods - Relevant Contracts
How a person qualifies for exemption under s3A(1A) (c)
PT 043 Exemption of National Wage Case Superannuation Contributions in Respect of Contractors Employed Under a Contract for Service
Exemption of payments made by employers with respect to super payments made for persons engaged under a contract for service
PT 064 Exemption of Personal Services Income Paid or Payable by Australian Financial Services Licensees to Authorised Agents
Exemption to financial planners
PT 036 Labour Content for Floor Covering Contracts
Percentage by which payments can be reduced
PT 005 Relevant Contracts - Contracts of Service Employer, Employee Relationships or Employment Agents
Distinguishing between contract of service and contract for service
PT 021 Relevant Contracts - The 90 Day Rule for Part Years
How a person qualifies for exemption under s3A(1) (e) (iii)
PT 011 Relevant Contracts - the Use of Further Labour Payments to Incorporated Contractors - Buddy Gangs
How a person would qualify for exemption under s 3A(1) (f)
PT 010 Retainers Paid to Golf Professionals
When retainers are liable to pay-roll tax
PT 006 Section 3A - Relevant Contracts - Grouping Provisions
How the contracting provisions affect the grouping provisions

Employment agents

PT 004 Anti-tax Avoidance Provisions - Relevant Contracts and Employment Agents
Introduction of the relevant contract provisions - s3A of the Pay-roll Tax Act 1971
PT 013 Employees Obtained Through Employment Agencies
Determines that pay-roll tax liability is with end user
PT 016 Employment Agents - Wages Paid to Temporary Staff
Employment agency can accept to pay the pay-roll tax
PT 005 Relevant Contracts - Contracts of Service Employer, Employee Relationships or Employment Agents
Distinguishing between contract of service and contract for service
PT 027 Wages of Temporary Staff - When Does Liability Arise
Explains when the pay-roll tax liability arises

Exemptions

PT 055 Pay-roll Tax Exemption for Wages Paid to State Emergency Volunteers
Exemption for emergency volunteers

Fringe benefits

PT 029 Applicability of Pay-roll Tax Provisions to Various Components of Remuneration Packages
Valuation of certain components of remuneration packages
PT 023 Discount Vouchers for the Purchase of an Employer's Products
Pay-roll tax liability with respect to vouchers given for specified products
PT 042 Election to Return Fringe Benefits Taxable Amount for the Period 1 January to 30 June 1990
Transitional arrangements with respect to inclusion of FBT values for the period 1/1/90 to 30/6/90
PT 045 Election to Return Fringe Benefits Taxable Amount from 1 July 1990
Election to include actual value of FBT or taxable value
PT 044 Exemption of 'Exempt Benefits'
Exempt benefit as defined in the Fringe Benefits Tax Assessment Act 1976 is exempt for pay-roll tax purposes
PT 038 Extension of Time to Include Fringe Benefits in Pay-roll Tax Returns
Extension of time to include FBT values in pay-roll tax returns
PT 039 Fringe Benefits - Australian Taxation Office Rulings
Chief Commissioner will accept rulings issued by the Commissioner of Taxation
PT 041 Definition of Wages - Components of Wages Covered by Two or More Sub-sections of the Act
Where wages are covered by more than one provision of the Act - it should only be included once
PT 033 Interest Free or Low Interest Loans
Circumstances under which interest free or low interest loans are liable for pay-roll tax
PT 022 Medical Fund Contributions
Employer contributions into a medical fund
PT 035 Non-cash Benefits - Terry Shields Pty Ltd Judgement
Effects of the Terry Shields Pty Ltd Judgement
PT 028 Non-cash Elements of Remuneration Packages
Non-cash elements included as assessable for pay-roll tax purposes
PT 030 Pay-roll Tax on Non-Cash Elements of Remuneration Packages: Application From 1 March 1989
Pay-roll tax payable on cash and non-cash benefits from 1 March 1989
PT 031 Pay-roll Tax on Non-cash Wages - Cost to the Employer - Date of First Payment
When pay-roll tax liability arise
PT 032 Provision of a Motor Vehicle for Private Use
Value of a motor vehicle provided for private use assessable
PT 024 Shopping Discounts Provided by Employers
Pay-roll tax liability with respect to shopping discounts provided by employers
PT 049 Taxable Value of Fringe Benefits
Employers may continue to use the pre 'grossed up' values

General

PT 059 Approved Form of Written Statement Provided by Sub-contractors to Principal Contractor () and Form
Use of approved form
PT 001 Pay-roll Tax Collections - Remission or Reduction of Statutory Penalties
Guidelines to imposing penalty
PT 015 Pay-roll Tax (Amendment) Act 1987 - Typographical Error in Section 16J - Calculation of Prescribed Amount
Typographical error
PT 061 Recovery of Sub-contractors Unpaid Pay-roll Tax Liability from a Principal Contractor
Circumstances under which the Commissioner can recovery unpaid pay-roll tax from a principal contractor
PT 025 The Meaning of 'Corresponding Law'
Meaning of corresponding law
PT 026 The Preservation of Records
Preservation of records

Grouping

PT 002 Grouping of Employers - Commissioner's Discretion to Exclude a Person from a Group
Criteria to consider for exclusions
PT 046 Grouping of NSW Government Departments and Statutory Authorities
How the grouping provisions apply to Government Departments and Statutory Authorities
PT 047 Liability of Group Members - Simplified Method of Calculation
Designated group employer option for the 1992 financial year
PT 007 Part IVA - Grouping Provisions - Exclusion of Groups from Larger Groups
Where smaller groups are subsumed into a larger group - the Commissioner has discretion to exclude groups of employers from larger groups
PT 006 Section 3A - Relevant Contracts - Part IVA - Grouping Provisions
How the contracting provisions affect the grouping provisions

Refunds

PT 003 Refunds and Rebates of Pay-roll Tax
Process of obtaining refunds

Share schemes

PT 063 Pay-roll Tax on Employers' Contributions to Share Schemes - Variation of Statute
Clarification of liability on employers contribution to share schemes

Wages

PT 040 Accrued Leave Paid on Termination of Taxable Proportion
How to calculate liability where accrued leave is paid on termination and the leave accrued relates to a period prior to 1/1/90
PT 029 Applicability of Pay-roll Tax Provisions to Various Components of Remuneration Packages
Valuation of certain components of remuneration packages
PT 062 Average Weekly Wage rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2004-05
Applicable market rate
PT 065 Average Weekly Wage Rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06
Applicable market rate
PT 066 Average Weekly Wage Rate for the Determination of Pay-roll Tax Liability for Trust Distributions Using the Market Rate Wage for 2006-07
Applicable market rate
PT 017 Bonuses Paid Outside Australia to Employees Performing Services in Australia
Clarifies at what point the liability for pay-roll tax arises
PT 056 Construction and Employees Redundancy Trust (CERT)
Employer contributions to CERT funds are not subject to pay-roll tax
PT 051 Construction Employees Redundancy Trust (CERT)
Employer contributions to CERT funds are not subject to pay-roll tax
PT 050 Contributions to a Superannuation or Retirement Fund
Clarifies when contributions into a super fund are exempt from pay-roll tax
PT 034 Contributions to Superannuation Funds
Payments to super funds treated as wages in certain cases
PT 023 Discount Vouchers for the Purchase of an Employer's Products
Pay-roll tax liability with respect to vouchers given for specified products
PT 060 Inclusion of Distributions Under Trusts as Wages for Pay-roll Tax Purposes
Clarifies how employers can determine that part of a distribution that is liable for pay-roll tax
PT 020 Income Tax Equalisation Payments
Tax equalisation payments falls within the definition of wages
PT 033 Interest Free or Low Interest Loans
Circumstances under which interest free or low interest loans are liable for pay-roll tax
PT 037 Interstate Wages
Calculation of NSW pay-roll tax liability must take into account interstate wages
PT 048 Key Accident Insurance Policy Payments
Such payments are liable for pay-roll tax
PT 058 Liability Where Services Performed Offshore
Sets out coastal limits of each State and the Northern Territory
PT 052 Mechanical and Electrical Redundancy Trust (MERT)
Employer contributions to MERT funds are not subject to pay-roll tax
PT 057 Mechanical and Electrical Redundancy Trust (MERT)
Employer contributions to MERT funds are not subject to pay-roll tax
PT 022 Medical Fund Contributions
Employer contributions into a medical fund
PT 035 Non-cash Benefits - Terry Shields Pty Ltd Judgement
Effects of the Terry Shields Pty Ltd Judgement
PT 028 Non-cash Elements of Remuneration Packages
Non-cash elements included as assessable for pay-roll tax purposes
PT 030 Pay-roll Tax on Non-cash Elements of Remuneration Packages: Application from 1 March 1989
Pay-roll tax payable on cash and non-cash benefits from 1 March 1989
PT 031 Pay-roll Tax on Non-cash Wages - Cost to the Employer - Date of First Payment
When pay-roll tax liability arise
PT 032 Provision of a Motor Vehicle for Private Use
Value of a motor vehicle provided for private use assessable
PT 024 Shopping Discounts Provided by Employers
Pay-roll tax liability with respect to shopping discounts provided by employers

Workers compensation

PT 012 Workers Compensation
Compulsory compensation payments are not subject to pay-roll tax
Last updated: 28 August 2017