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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 |