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Superseded public rulings–payroll tax

Superseded public rulings relating to the Payroll Tax Act 1971

Publication and resources

  • PTA001.1—supersededPDF

    Valid 1 July 2008 to 30 June 2009 - Queensland payroll tax liability for wages paid by an employer

    1 recent views 8 total views
  • PTA001.2—supersededPDF

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

    1 recent views 9 total views
  • PTA002.1—supersededPDF

    Valid 1 July 2008 to 2 June 2011 - Expatriate employees

    1 recent views 1 total views
  • PTA002.2—supersededPDF

    Valid from 3 June 2011 - Expatriate employees

    1 recent views 2 total views
  • PTA003.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Fringe benefits

    1 recent views 2 total views
  • PTA003.2—supersededPDF

    Valid 3 July 2009 to 20 June 2013 - Fringe benefits

    1 recent views 3 total views
  • PTA003.3—supersededPDF

    Valid 21 June 2013 to 30 June 2016 - Fringe benefits

    1 recent views 3 total views
  • PTA004.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Termination payments

    0 recent views 0 total views
  • PTA005.1—supersededPDF

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

    1 recent views 2 total views
  • PTA005.2—supersededPDF

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

    1 recent views 4 total views
  • PTA005.3—supersededPDF

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

    1 recent views 1 total views
  • PTA006.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Payroll tax exemption for payments to owner–drivers

    0 recent views 0 total views
  • PTA007.1—supersededPDF

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

    0 recent views 0 total views
  • PTA008.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - GST considerations for the calculation of payroll tax liability

    0 recent views 0 total views
  • PTA009.1—supersededPDF

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

    2 recent views 3 total views
  • PTA009.2—supersededPDF

    Valid 3 July 2009 to 15 March 2011 - Exempt charitable institutions—meaning of 'exclusively'

    2 recent views 2 total views
  • PTA009.3—supersededPDF

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

    1 recent views 3 total views
  • PTA010.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Wage subsidies

    0 recent views 0 total views
  • PTA011.1—supersededPDF

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

    0 recent views 0 total views
  • PTA012.1—supersededPDF

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

    1 recent views 1 total views
  • PTA012.2—supersededPDF

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

    1 recent views 1 total views
  • PTA014.1—supersededPDF

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

    0 recent views 0 total views
  • PTA015.1—supersededPDF

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

    0 recent views 0 total views
  • PTA017.1—supersededPDF

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

    0 recent views 0 total views
  • PTA018.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Contractor deductions

    1 recent views 1 total views
  • PTA019.1—supersededPDF

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

    0 recent views 0 total views
  • PTA020.1—supersededPDF

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

    0 recent views 0 total views
  • PTA023.1—supersededPDF

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

    0 recent views 0 total views
  • PTA024.1—supersededPDF

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

    0 recent views 0 total views
  • PTA025.1—supersededPDF

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

    0 recent views 0 total views
  • PTA025.2—supersededPDF

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

    1 recent views 1 total views
  • PTA028.1—supersededPDF

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

    1 recent views 3 total views
  • PTA029.1—supersededPDF

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

    1 recent views 1 total views
  • PTA030.1—supersededPDF

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

    1 recent views 1 total views
  • PTA031.1—supersededPDF

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

    1 recent views 1 total views
  • PTA032.1—supersededPDF

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

    0 recent views 0 total views
  • PTA033.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Contractors—services ancillary to the supply of goods

    0 recent views 0 total views
  • PTA034.1—supersededPDF

    Valid 1 July 2008 to 2 July 2009 - Contributions to the construction industry long service leave and redundancy funds

    1 recent views 3 total views
  • PTAQ000.1.1—supersededPDF

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

    1 recent views 2 total views
  • PTAQ000.1.2—supersededPDF

    Valid from 1 July 2011 - The master/servant relationship

    1 recent views 3 total views
  • PTAQ000.3.1—supersededPDF

    Valid 20 July 2016 to 13 June 2017 - Temporary increase of payroll tax rebate for wages paid to apprentices and trainees

    2 recent views 6 total views
  • PTAQ000.3.2—supersededPDF

    Valid 14 June 2017 to 30 June 2018 - Temporary increase of payroll tax rebate for wages paid to apprentices and trainees

    1 recent views 2 total views
  • PTAQ014A.1.1—supersededPDF

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

    1 recent views 3 total views
  • PTAQ014A.2.1—supersededPDF

    Valid 16 April 2011 to 25 June 2013 - Exemption for parental, adoption or surrogacy leave pay—administrative arrangement—part-time employees

    1 recent views 4 total views

Additional information

Field Value
Version 1
Licence Creative Commons Non-Commercial 3.0
Publication set custodian Treasury

Publication set custodian

Treasury

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Publication attribution

Treasury, Queensland Government, Superseded public rulings–payroll tax, licensed under Creative Commons Non-Commercial 3.0 sourced on 19 April 2019

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