Top 5 Rulings
- DA085.1—Concession for 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)
- LTA000.1—The land tax exemption for a home (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 2010
- Mineral Resources Act 1989
- Payroll Tax Act 1971
- Petroleum and Gas (Production and Safety) Act 2004
- Taxation Administration Act 2001
- Office of the Queensland Parliamentary Counsel
- Australian Taxation 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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Ruling tools
A Public Ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue/s it addresses.
A Public Ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue/s it addresses.
Where a change in legislation or case law (the law) affects the content of a Public Ruling, the change in the law overrides the Public Ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
What this Ruling is about
- The Payroll Tax Act 1971 (the Payroll Tax Act) imposes payroll tax on taxable wages paid or payable by an employer.1
- Except where the Payroll Tax Act provides otherwise2, the imposition of payroll tax is generally dependent on establishing the existence of a master/servant relationship (also called an employer/employee relationship).3
- Public Ruling PTAQ000.1.1 outlined the matters which may be relevant in determining whether a contractual relationship is one of master/servant.
- Public Ruling PTAQ000.1.1 is to be withdrawn.
Ruling and explanation
- Public Ruling PTAQ000.1.1 is no longer in effect.
- Reference should be had to Public Ruling PTA038.1—Determining whether a worker is an employee for further information on this topic.
Date of effect
- This Public Ruling takes effect from 1 July 2011.
David Smith
Commissioner of State Revenue
Date of Issue 3 August 2011
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| PTAQ000.1.2 | 3 August 2011 | 1 July 2011 | Current |
| PTAQ000.1.1 | 3 July 2009 | 24 February 2009 | 30 June 2010 |
| Supersedes Revenue Ruling PY 3.2 | 1 July 2005 | 1 July 2005 | 23 February 2009 |
Footnotes
- Sections 9 and 10 of the Payroll Tax Act
- Examples of where the imposition of payroll tax does not rely on the existence of a master/servant relationship include the contractor provisions in Part 2 Division 1A and the employment agent provisions in Part 2 Division 1B of the Payroll Tax Act.
- Glebe Administration Board v Commissioner of Pay-roll Tax (NSW) 83 ATC 4269 at 4273 and 4274