Department of Treasury and Finance logo

Department of Treasury and Finance
Payroll Tax - Rulings
 
Options
Ruling Number
Rulings
Comments
PUB-GEN-2006-1 Interest and Penalty TaxEffective from 15 May 2006 
PUB-PT-2002-12 Contractor Provisions Contracts Involving Owner - DriversEffective from 07 Nov 2002 
PUB-PT-2002-13 Employment Relationships - Operation Of The Contractor ProvisionsEffective from 07 Nov 2002 
PUB-PT-2002-14 Contractor Provisions - ExclusionsEffective from 07 Nov 2002 
PUB-PT-2002-15 Liability Where Services Performed OffshoreEffective from 04 Nov 2002 
PUB-PT-2002-16 GST Considerations In The Calculation Of Pay-Roll Tax LiabilityEffective from 18 Nov 2002 
PUB-PT-2004-3 Municipal Council - Allowances Paid To Elected MembersEffective from 11 Aug 2004 
PUB-PT-2005-2 Employee Share SchemesEffective from 07 April 2006 with retrospective effect from 01 Jul 2005. Withdrawn 
PUB-PT-2005-4 Expatriate EmployeesEffective from 01 Jul 2005 
PUB-PT-2005-6 Average Weekly Wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06Effective from 01 Jul 2005. Withdrawn on 19 Jul 2006 
PUB-PT-2006-3 Inclusion of Distributions Under Trusts as Wages for Payroll Tax PurposesEffective from 01 Jul 2005. Replaces Ruling PUB-PT-2005-5 which is withdrawn 
PUB-PT-2006-4 Average Weekly Wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2005-06 Effective from 01 Jul 2005. Replaces Ruling PUB-PT-2005-6 which is withdrawn 
PUB-PT-2006-5 Average Weekly wage Rate for the Determination of Payroll Tax Liability for Trust Distributions Using the Market Rate Wage for 2006-07Effective from 1 Jul 2006 
Links

Applications
Brochures
Forms
Guidelines
Information Pages
Rulings

Downloading pdf documents
To view pdf documents you will require Adobe Acrobat Reader which is a free download from Adobe.
Sections