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archive-PT-053

The purpose of this ruling is to explain the exemption under section 3C(1)(e)(iii) of the Pay-roll Tax Act 1971 concerning contracts for the provision of services of a kind ordinarily required by the principal for less than 180 days in a financial year. Section (3) 1)(e)(iii) provides for certain contractors to be deemed employees and for payments to those contractors to be treated as wages for the purposes of pay-roll tax.

Issue Date: 30 September 1993
Cease Date: 30 November 2006
Replaced by: PT.127