Superseded public rulings–payroll tax

Data and Resources

• PTA001.1—superseded PDF

  Valid 1 July 2008 to 30 June 2009 - Queensland payroll tax liability for...

• PTA001.2—superseded PDF

  Valid from 19 June 2013 - Queensland payroll tax liability for wages paid by...

• PTA002.1—superseded PDF

  Valid 1 July 2008 to 2 June 2011 - Expatriate employees

• PTA002.2—superseded PDF

  Valid from 3 June 2011 - Expatriate employees

• PTA003.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Fringe benefits

• PTA003.2—superseded PDF

  Valid 3 July 2009 to 20 June 2013 - Fringe benefits

• PTA003.3—superseded PDF

  Valid 21 June 2013 to 30 June 2016 - Fringe benefits

• PTA003.4—superseded PDF

  Valid 1 July 2016 to 1 September 2019 - Fringe benefits

• PTA004.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Termination payments

• PTA005.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Exempt allowances: motor vehicle and...

• PTA005.2—superseded PDF

  Valid 3 July 2009 to 17 September 2014 - Exempt allowances: motor vehicle and...

• PTA005.3—superseded PDF

  Valid 18 September 2014 to 30 June 2016 - Exempt allowances: motor vehicle...

• PTA006.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Payroll tax exemption for payments to...

• PTA007.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractor provisions—door-to-door sale of...

• PTA008.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - GST considerations for the calculation of...

• PTA009.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Exempt charitable institutions—meaning of...

• PTA009.2—superseded PDF

  Valid 3 July 2009 to 15 March 2011 - Exempt charitable institutions—meaning...

• PTA009.3—superseded PDF

  Valid from 16 March 2011 - Exempt charitable institutions—meaning of...

• PTA010.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Wage subsidies

• PTA011.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Allowances and reimbursements

• PTA012.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Exemption for parental and adoption leave pay

• PTA012.2—superseded PDF

  Valid 3 July 2009 to 10 December 2012 - Exemption for parental and adoption...

• PTA012.3—superseded PDF

  Valid 11 December 2012 to 8 August 2021 - Exemption for parental and adoption...

• PTA012.4—superseded PDF

  Valid from 9 August 2021 - Exemption for parental and adoption leave pay

• PTA014.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - What constitutes a day's work?

• PTA015.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Workers' compensation payments

• PTA017.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Grouping of professional practices and...

• PTA018.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractor deductions

• PTA019.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractors—labor and non-labour components

• PTA020.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractors—180-day exemption

• PTA021.1—superseded PDF

  Valid 1 July 2008 to 30 June 2019 - Exemption for contractors ordinarily...

• PTA021.2—superseded PDF

  Valid 1 July 2019 to 16 December 2020 - Exemption for contractors ordinarily...

• PTA023.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractors engaging others

• PTA024.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Overnight accommodation allowances paid to...

• PTA025.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Motor vehicle allowance paid to real...

• PTA025.2—superseded PDF

  Valid 3 July 2009 to 30 June 2016 - Motor vehicle allowance paid to real...

• PTA028.1—superseded PDF

  Valid 1 July 2008 to 30 June 2014 - Employment agency contracts—workers on-...

• PTA029.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Recruitment agencies / placement agencies...

• PTA030.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Penalty charges under superannuation...

• PTA031.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Commissioner's discretion to exclude from...

• PTA031.2—superseded PDF

  Valid 3 July 2009 to 7 February 2022 - Commissioner's discretion to exclude...

• PTA032.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Payroll tax exemption for schools

• PTA033.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contractors—services ancillary to the...

• PTA034.1—superseded PDF

  Valid 1 July 2008 to 2 July 2009 - Contributions to the construction industry...

• PTA038.1—superseded PDF

  Valid 1 July 2011 to 1 February 2022 - Determining whether a worker is an...

• PTAQ000.1.1—superseded PDF

  Valid 24 February 2009 to 30 June 2011 - The master/servant relationship

• PTAQ000.1.2—superseded PDF

  Valid from 1 July 2011 - The master/servant relationship

• PTAQ000.3.1—superseded PDF

  Valid 20 July 2016 to 13 June 2017 - Temporary increase of payroll tax rebate...

• PTAQ000.3.2—superseded PDF

  Valid 14 June 2017 to 30 June 2018 - Temporary increase of payroll tax rebate...

• PTAQ000.3.3—superseded PDF

  Valid 1 July 2018 - Temporary increase of payroll tax rebate for wages paid...

• PTAQ000.4.1—superseded PDF

  Valid 18 November 2019 to 22 December 2020 - Employment growth rebate

• PTAQ000.5.1—superseded PDF

  Valid 1 July 2021 to 29 June 2022 – Extension of 50% payroll tax rebate for...

• PTAQ000.5.2—superseded PDF

  Valid from 30 June 2022 – Extension of 50% payroll tax rebate for wages paid...

• PTAQ000.6.1—superseded PDF

  Valid 22 December 2022 to 18 September 2023 - Relevant contracts—medical centres

• PTAQ000.6.2—superseded PDF

  Valid 19 September 2023 to 20 February 2024 - Relevant contracts—medical centres

• PTAQ014A.1.1—superseded PDF

  Valid 14 October 2010 to 25 June 2013 - Exemption for surrogacy leave pay

• PTAQ014A.1.2—superseded PDF

  Valid 26 June 2013 to 8 August 2021 - Exemption for surrogacy leave pay

• PTAQ014A.1.3—superseded PDF

  Valid from 9 August 2021 - Exemption for surrogacy leave pay

• PTAQ014A.2.1—superseded PDF

  Valid 16 April 2011 to 25 June 2013 - Exemption for parental, adoption or...

• PTAQ014A.2.2—superseded PDF

  Valid 26 June 2013 to 8 August 2021 - Exemption for parental, adoption or...

• PTAQ014A.2.3—superseded PDF

  Valid from 9 August 2021 - Exemption for parental, adoption or surrogacy...