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.
Explains the calculation and treatment of fringe benefits for payroll tax purposes. Includes examples.
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.
Outlines payroll tax provisions that apply to motor vehicle allowances and overnight accommodation allowances.
Clarifies the circumstances in which professional practices and administrative service businesses are regarded as a group.
Explains the application of interest and penalty tax to a range of payroll tax defaults.
Clarifies an employer's liability under section 10 of the Payroll Tax Act 2007 in respect of wages paid to expatriate employees.
Explains how the GST impacts on the calculation of an employer’s liability for payroll tax.
Sets out deductions for materials and equipment for certain types of contractors and outlines the manner in which new deductions may be granted.
Clarifies a golf club's payroll tax liability on payments made to a golf professional.
Explains the application of the exemption for maternity and adoption leave pay and clarifies the elements of the exemption.
Explains the payroll tax implications of an employment agency arrangement which involves multiple employment agents (‘chain of on-hire’).
Explains changes to the Chief Commissioner’s practice in exercising discretion when applications for late registration of new jobs are received.
Clarifies that where a wage subsidy has been received, the full amount of gross wages paid or payable to employees is subject to payroll tax.
Clarifies the payroll tax treatment of overnight allowances paid to truck drivers according to the Payroll Tax Act 2007.
Factors the Chief Commissioner considers to determine the types of contracts specifically excluded from the definition of ‘relevant contract’.
Provide information about employment relationships to assist employers, principals and their professional representatives determine whether their workers are common law employees.