Rulings
Our role is to administer various state taxes, levies and grants for the Victorian Government in accordance with the relevant legislation.
Sometimes, we need to clarify how we interpret a particular law so there is consistency in our decisions for customers. We can do this by issuing a revenue ruling, which is a public ruling that:
- Represents our interpretation of a particular provision.
- Explains our current policies, guidelines and practices.
- Answers complex, commonly asked questions.
| Ref ID | Title | Issue date | Related Categories |
|---|---|---|---|
| PTA-020 | 180-day exemption for contractors | 01/12/2007 | Payroll tax |
| PTA-019 | Contractor labour and non-labour components | 01/12/2007 | Payroll tax |
| PTA-018 | Contractor deductions | 01/12/2007 | Payroll tax |
| PTA-017 | Grouping of professional practices and administration businesses | 01/12/2007 | Payroll tax |
| PTA-016 | Profit distributions and loan accounts | 01/12/2007 | Payroll tax |
| PTA-015 | Workers compensation payments | 01/12/2007 | Payroll tax |
| PTA-014 | What constitutes a day's work for a contractor? | 01/08/2007 | Payroll tax |
| PTA-013v2 | Fees paid to golf professionals by golf clubs | 24/05/2013 | Payroll tax |
| PTA-012v2 | Exemption for parental leave | 24/09/2019 | Payroll tax |
| PTA-011 | Allowances and reimbursements | 01/08/2007 | Payroll tax |
