Public rulings set out the Commissioner’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.
Before 1 October 2020, there was a separate royalty rulings system for publications about mineral and petroleum royalties. Some of these publications now exist as public rulings. The royalty rulings are still relevant for royalty return periods ending before 1 October 2020. Some royalty rulings replace the royalty ministerial determinations.
Payroll tax harmonised public rulings
Queensland’s payroll tax public rulings include a number of harmonised rulings published in other states and territories. However, because harmonisation has been legislated for at different times in different jurisdictions, and there may be variations on some aspects between jurisdictions, you should check the publication in each jurisdiction where you may be liable when considering your payroll tax obligations.
PTA027 and PTA036 have not been adopted in Queensland.