A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.
Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.
In relation to the birth of her child, Mary took long service leave of 10 weeks, annual leave of four weeks and unpaid leave of 38 weeks. The wages paid for all the leave taken by Mary are taxable.
In relation to the birth of his child, John took long service leave of 10 weeks, annual leave of four weeks, paid paternity leave of 12 weeks and unpaid leave of 26 weeks. Only the wages paid for the 12 weeks’ paternity leave are exempt. Wages paid for the long service leave and annual leave are taxable.
John has taken paid adoption leave in three distinct parts: one week to familiarise himself with the adoption process, two weeks to go interstate/overseas to meet the child and a further three weeks after the child arrived in Brisbane. All six weeks are considered to be adoption leave. Consequently, wages paid for the six weeks leave are exempt.
Cathy is a part-time employee. She works 3 days a week at a rate (including employer superannuation contributions) of $100 per day. The maximum amount of exempt wages that can be paid to Cathy is $4,200 ($100 × 3 days × 14 weeks).9
ABC Pty Ltd has a policy of providing 12 weeks’ paid maternity leave. Stella, a full time employee elects to take the maternity leave over 24 weeks at half pay. Wages relating to this period are fully exempt.
Commissioner of State Revenue
Date of issue: 11 December 2012
|Public Ruling||Issued||Dates of effect|
|PTA012.3||11 December 2012||11 December 2012||Current|
|PTA012.2||3 July 2009||3 July 2009||10 December 2012|
|PTA012.1||24 February 2009||1 July 2008||2 July 2009|