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This ruling has ceased



This ruling was withdrawn and replaced on 18 April 2019 by PTA-005v3 to remove obsolete terms and refer to PTA-024v2 which replaced PTA-024, and PTA-025v2 which replaces PTA-025.

Ruling history

Ruling no. PTA-005v2
Status Withdrawn
Issue date 30 May 2010
Ceased date 30 June 2016
Replaces PTA-005
Replaced by PTA-005v3

This ruling provides an explanation on exempt allowances for payroll tax purposes, specifically motor vehicle and accommodation allowances.