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The purpose of this ruling is to explain the exemption under section 3C(1)(e)(i) of the Pay-roll Tax Act 1971 concerning contracts where the services rendered under the contract are not ordinarily required by the principal, and the contractor ordinarily renders those services to the public generally. Most contracts for the provision of services are relevant contracts for the purpose of section 3C and payment made in relation to such contracts are generally wages subject to pay-roll tax. There are seven possible exemptions that would exclude payments under such contracts from the definition of wages

Issue Date: 30 September 1993

Cease date: 30 May 2007
Replaced by: PT.130