Publications include fact sheets, forms, Commissioner's practices and revenue rulings.
See the Payroll Tax Employer Guide for more information that was previously contained in fact sheets.
Contact us for previous versions of payroll tax publications.
Forms
Show moreCommissioner's practices
Show moreA Commissioner's practice is a statement describing how the Commissioner will exercise a statutory discretion or deal with practical issues relating to the assessment of tax.
- Grouping of professional practices and administration businesses (PTA017)
- Commissioner's discretion to exclude from a group (PTA031)
Administrative practices
- Remission of penalty tax, late or non-lodgment of returns, transaction records, acquisition statements, instruments and dutiable statements (TAA CP18)
- Remission of penalty tax - reassessments (TAA CP19)
- Remission of penalty tax - late payment (TAA CP20)
- Waiver of tax (TAA CP7)
- Applications for reassessment (TAA CP14)
- Estimate assessments (TAA CP15)
- Certain assessment and reassessment time limits (TAA CP16)
- Compromise assessments (TAA CP21)
Revenue rulings
Show moreA revenue ruling is a statement providing the Commissioner's interpretation of certain provisions of legislation or details of administrative procedures and practices associated with specific aspects of revenue administration not related to the assessment of tax.
- Payments to contractors in the shipbuilding industry (PT5)
- Guidelines on subcontracting arrangements - employment agents (PT6)
- Employment agency arrangements - chain of on-hire (PT7)
- Charitable exemptions (DA PT LT 18)
- Termination payments (PTA004)
- Exempt allowances – motor vehicle and accommodation (PTA005)
- GST considerations (PTA008)
- Wages subsidies (PTA010)
- Allowances and reimbursements (PTA011)
- Exemption for maternity, parental and adoption leave pay (PTA012)
- Workers’ compensation payments (PTA015)
- Profit or trust distributions and loan accounts (PTA016)
- Overnight accommodation allowances paid to truck drivers (PTA024)
- Recruitment agencies / placement agencies / job placement agencies (PTA029)
- Paid parental leave (PTA037)
- Nexus provisions (PTA039)
- Payment arrangements (TAA/FHOG1)
- Legal professional privilege claim made during the course of an investigation (TAA2)
