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archive-PTA-035

This Revenue Ruling explains the operation of the exemption under section 32(2)(b)(iii) of the Payroll Tax Act 2007 ('90-day exemption'). It also sets out a replacement method approved by the Commissioner of State Revenue in determining the application of the 90-day exemption where a principal encounters difficulty in determining the actual number of days that a contractor has rendered services in a financial year.

Issue date : March 2009
Cease date: May 2012
Replaces : PT-119
Replaced by: PTA-035v2