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| Ruling number | PTA 032 |
| Date issued | 30 June 2008 |
| Issued by | Tony Newbury Chief Commissioner of State Revenue |
| Effective from | 1 July 2007 |
| Effective to | - |
| Status | Current |
The Payroll Tax Act 2007 (the Act), which commenced on 1 July 2007, rewrites the Pay-roll Tax Act 1971 and harmonises the payroll tax legislation in Victoria and NSW.
However, Schedule 2 of the Act contains provisions that are specific to each state. This Revenue Ruling relates to provisions contained in the Victorian Schedules 2 and 3 of the Act and does not apply in NSW.
To access the Victorian ruling click on www.sro.vic.gov.au