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New payroll tax Revenue Ruling PTA-042 Application of regional rate
Revenue Ruling PTA-042 Application of regional rate has been published following external consultation.
Published on 20 March 2025This new ruling clarifies the meaning of regional employee and regional employer as defined in Payroll Tax Act 2007. It applies in the context of remote working environments.
As the regional rate provisions are not harmonised with the other payroll tax jurisdictions, this ruling only applies in Victoria.