Clarifies which termination payments are subject to payroll tax.
Clarifies how worker’s compensation payments are treated for payroll tax purposes.
Relates to payroll tax harmonisation provisions specific to each state.
Information on surcharge concessions for Australian-based developers who are foreign persons.
Outlines the practice in determining what constitutes the "consideration for the dutiable transaction".
Explains what part, if any, GST plays in the determination of unencumbered value.
Clarify the application of provisions for lessees of land from the Crown.
The definition of a foreign person for both surcharge duty and land tax purposes.
Explains the calculation and treatment of fringe benefits for payroll tax purposes. Includes examples.
Clarifies the payroll tax treatment of overnight allowances paid to truck drivers.
Clarifies which components of a superannuation guarantee charge are subject to payroll tax.
This ruling clarifies how paid parental leave payments are to be treated for payroll tax purposes.
Explains the operation of section 9A of the Local Government Act, 1919.
Provides an explanation of the way in which the legislation will operate.
This ruling considers the liability to duty under the Duties Act of variations to discretionary trusts and fixed trusts.
Outlines the view of the Chief Commissioner on whether trading in carbon units is subject to duty.
Outlines the application of the parking space levy exemption for hotels, motels and serviced apartments.
Explains the Chief Commissioner’s interpretation of Section 10AA of the Land Tax Management Act 1956.
Makes clear the restrictions on draft rulings that are circulated to peak industry and professional bodies for comment.
Clarifies the circumstances in which professional practices and administrative service businesses are regarded as a group.