We administer the following legislation:
A revenue ruling clarifies our interpretation of the law, especially when the law is unclear or complex.
It does not relate to a particular situation but rather gives you a guideline or precedent to be followed in making a decision that affects your rights and liabilities when paying taxes.
It does not have the force of law but we will stand by the ruling until the law changes, or there is reason to alter our interpretation.
You can find our rulings in the resource library.
A private ruling relates to a particular situation.
It’s issued when you encounter a specific situation where the legislation, or revenue ruling, is not clear and there is room for doubt as to how the legislation or ruling should be applied.
A private ruling can also be issued on drafts of a new form of a document that will be used on an ongoing basis.
In exceptional circumstances, a private ruling can be issued if a transaction is significant to the state economy.
Apply for a private ruling.
Private rulings are not published.
A Commissioner’s practice note gives you information and guidance to make it easier to comply with the legislation – it is not an interpretation of the legislation. And it does not take precedence over the legislation, or a revenue ruling.
In 2007, the Commissioners across all Australian states and territories committed to harmonise payroll tax administration. All jurisdictions have since changed their payroll tax legislation to harmonise the areas of:
From 2009, all state and territory jurisdictions have used near-identical legislation (excluding thresholds, rates and some minor differences).
Harmonisation helps ensure revenue offices are consistent with what is taxable, exemptions and rebates, rules for grouping, and anti-avoidance provisions.
The Commissioners signed a Protocol for Payroll Tax Harmonisation between Jurisdictions in 2010, confirming their continued commitment to the harmonisation process.
In addition to aligning legislatively, seven jurisdictions agreed to use jointly issued revenue rulings.
For more information, visit the Payroll Tax Australia website.
You can lodge an objection if you’re dissatisfied with a tax assessment or certain decision made by us. If you’re dissatisfied with the outcome of your objection, you can ask for an independent external review.
Read the objections and reviews fact sheet
You can view summaries of cases regarding assessments or decisions made by the Chief Commissioner in our resource library.