Revenue ruling PTA-042v2 application of regional rate

Published on 26 June 2025

Revenue ruling PTA-042v2 Application of regional rate has been published to reflect the new regional employee definition and explains the requirements under the new definition introduced by State Taxation Acts Amendment Act 2025. Revenue ruling PTA-042v2 takes effect from 1 July 2025. It replaces revenue ruling PTA-042 which applies until 30 June 2025.

This ruling has been published without public consultation as it only reflects legislative updates.