Top 5 Rulings
- DA085.1—Concession for homes and first homes—occupancy requirements (duties)
- DA030.1—Transfer duty—aggregation of dutiable transactions (duties)
- DA505.1—Residential property transactions: when are valuations required, when are valuation costs to be passed on (duties)
- LTA003E.1—When land is used as a principal place of residence (land tax)
- FHOGA008.2—Rental purchase agreements (first home owner grant)
Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 1915
- Payroll Tax Act 1971
- Taxation Administration Act 2001
- Community Ambulance Cover Act 2003
- Office of the Queensland Parliamentary Counsel
- Australian Tax Office
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
- Commonwealth of Australian Law
- Australasian Legal Information Institute
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Public Rulings
An authoritative explanation of how the law is applied
Public Rulings set out the Commissioner’s interpretation of the laws that he administers. They may clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.
Many Practice Directions and Revenue Rulings have been converted into Public Rulings and others are under review.
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Payroll tax
Rulings are grouped below. You can click on 'number', 'name' or 'description' to sort alphabetically.
| Number | Name | Description | |
|---|---|---|---|
| Harmonised | |||
 |
PTA001.1 | Queensland pay-roll tax liability for wages paid by an employer | Wages—clarifies when wages paid or payable for services performed in Queensland, interstate or in another country are liable for payroll tax in Queensland (Replaces Revenue Ruling PTA001) |
|
PTA002.1 | Expatriate employees | Wages—clarifies an employer’s liability for payroll tax in respect of wages paid to expatriate employees working in or outside Queensland (Replaces Revenue Ruling PTA002) |
|
PTA003.2 | Fringe benefits | Wages—clarifies a number of issues associated with fringe benefits, including determining the value of fringe benefits for payroll tax purposes and outlining methods of declaring fringe benefits |
|
PTA004.2 | Termination payments | Wages—clarifies which termination payments are subject to payroll tax |
|
PTA005.2 | Exempt allowances: motor vehicle and accommodation | Allowances—clarifies a number of issues associated with exempt motor vehicle allowances and accommodation allowances |
|
PTA006.2 | Payroll tax exemption for payments to owner-drivers | Contractors—outlines the conditions to be satisfied in order for payments made to owner–drivers and couriers to be exempt from payroll tax |
|
PTA007.2 | Contractor provisions—door-to-door sale of goods | Contractors—outlines the conditions to be satisfied in order for payments made to contractors engaged in the door-to-door sale of goods for domestic purposes to be exempt from payroll tax |
|
PTA008.2 | GST considerations for the calculation of payroll tax liability | GST—clarifies how GST impacts on the calculation of an employer’s liability for payroll tax, including GST in relation to fringe benefits payments to contractors |
|
PTA009.2 | Exempt charitable institutions—meaning of ‘exclusively’ | Exemptions—clarifies the Commissioner’s interpretation as to when a person is engaged 'exclusively' in the work of an exempt charitable institution |
|
PTA010.2 | Wage Subsidies | Wages—clarifies the amount of wages which are subject to payroll tax where a wage subsidy has been received by the employer |
|
PTA011.2 | Allowances and reimbursements | Allowances—clarifies the payroll tax liability arising from allowances and reimbursements paid by an employer |
|
PTA012.2 | Exemption for parental and adoption leave pay | Exemptions—outlines the exemption from payroll tax for maternity leave, paternity leave and adoption leave pay. |
|
PTA014.2 | What constitutes a day’s work? | Contractors—clarifies what the Commissioner considers to be ‘a day’ for the purposes of the 90-day exemption and the 180-day exemption for contractors |
|
PTA015.2 | Workers’ compensation payments | Wages—clarifies how workers’ compensation payments are treated for payroll tax purposes |
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PTA017.2 | Grouping of professional practices and administration businesses | Grouping—clarifies the circumstances in which professional practices (such as legal, medical or accounting practices) and an administrative services business are regarded as a group for payroll tax purposes |
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PTA018.2 | Contractor deductions | Contractors—outlines the amounts that the Commissioner will allow as a deduction for materials and equipment from payments to certain types of contractors, and the manner in which new deductions may be sought |
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PTA019.2 | Contractors labour and non-labour components | Contractors—clarifies the payroll tax consequences of a contractor providing separate invoices or charging separately for labour and non-labour components of services rendered |
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PTA020.2 | Contractors—180-day exemption | Contractors—outlines the operation of the 180-day exemption for contractors, and provides examples of its application |
|
PTA023.2 | Contractors engaging others | Contractors—clarifies the payroll tax consequences of a contractor hiring employees or engaging other contractors to perform some or all of the work required under the contract |
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PTA024.2 | Overnight accommodation allowances paid to truck drivers | Allowances—clarifies the payroll tax treatment of overnight allowances paid to truck drivers |
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PTA025.2 | Motor vehicle allowance paid to real estate salespersons | Allowances—clarifies the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson where no records of kilometres travelled are kept |
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PTA029.2 | Recruitment agencies/placement agencies/job placement agencies | Wages—clarifies which party bears the payroll tax liability when a recruitment agency places a worker with an employer who is a client of the agency |
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PTA030.2 | Penalty charges under superannuation guarantee charge | Wages—clarifies which components of a superannuation guarantee charge are subject to payroll tax |
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PTA031.2 | Commissioner’s discretion to exclude from a group | Grouping—provides guidelines as to how the Commissioner will exercise his discretion to exclude employers from a group |
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PTA032.2 | Payroll tax exemption for schools | Exemptions—clarifies the exemption from payroll tax available to certain teaching institutions |
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PTA033.2 | Contractors—services ancillary to the supply of goods | Contractors—outlines the operation of the exemption from payroll tax for contracts where the provision of labour is ancillary to the provision of materials and / or equipment |
|
PTA034.2 | Contributions to the construction industry long service leave & redundancy funds | Wages—clarifies whether payroll tax is payable on contributions made to portable long service schemes and redundancy funds in the building and construction industry |
| Queensland specific | |||
|
PTAQ000.1.1 | Master/servant relationship | Employees—clarifies when an employment contract establishes an employer / employee relationship and outlines a list of factors to determine whether such a relationship exists, or whether work is performed by an independent contractor (Replaces Revenue Ruling PY3.2) |
|
PTAQ000.2.1 | Remission of penalty tax and UTI—relevant contracts | Contractors—outlines the circumstances in which the Commissioner will exercise the discretion to remit penalty tax and unpaid tax interest for unpaid payroll tax on payments made to contractors |
What do the Ruling numbers mean?
Public Rulings are numbered consistently to help you search by Act and section. Using DA009.2.1 as an example: DA = Duties Act, 009 = section 9, 2 = second Ruling, 1 = version 1.