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The purpose of this Revenue Ruling is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 40(2) of the Payroll Tax Act 2007 on the wages paid to their on-hired workers to clients that are exempt under Part 4 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client. SRO PTA Form 3 may be used for this purpose.

Issue date : June 2008
Replaces : PT-124
Replaced by : PTA-026v2