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Published on 13 August 2019

Payroll tax - parental leave exemption draft ruling

Draft Revenue Ruling PTA-012v2 provides guidance on the expanded exemption for wages paid for parental leave, which was introduced in the 2019 Victorian Budget. 

This ruling is now available for public comment and we welcome your suggestions to improve its clarity or make it easier to read. Consultation closes at 5pm on Monday 9 September 2019. 

Employment agents and client declarations

In more payroll tax ruling news, Revenue Ruling PTA-026v2 ceased as of 16 July 2019 because we have changed our position in relation to refunds where an employment agent obtains a retrospective declaration from an exempt client.

We are preparing a replacement ruling in consultation with other states and territories. In the meantime, our website has information about the declaration required from employment agents' clients to enable the employment agent to claim a payroll tax exemption.

Motor vehicle duty - exemption for service demonstrator vehicles draft ruling

The recent Victorian Budget introduced new rates of motor vehicle duty and a new exemption for service demonstrator vehicles.
 
As a result, revenue rulings DA-34 on trading stock, demonstrator vehicle exemptions and ruling DA-35 on motor vehicle change of use provisions have been updated.

These updated rulings are available for public comment and we welcome any suggestions you have to improve their clarity or make them easier to read. Consultation closes at 5pm on Monday 9 September 2019.

Special duty arrangements for certain luxury motor vehicles

We have published information on our website about transitional relief for duty on luxury motor vehicles.