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.
Public Ruling PTAQ000.3.2 outlines the administrative arrangement that extends the increase of the payroll tax rebate1 on the wages of apprentices and trainees from 25% to 50% for the financial years 2016–17 and 2017–18.
The Revenue Legislation Amendment Act 2018 (the Amendment Act) amends the Payroll Tax Act 1971 (Payroll Tax Act) to give retrospective legislative effect to the administrative arrangement.2
The Amendment Act also extends the availability of the increased rebate to wages paid or payable in the 2018–19 financial year.
Public Ruling PTAQ000.3.2 is to be withdrawn.
Ruling and explanation
Public Ruling PTAQ000.3.2 is no longer in effect.
Date of effect
This public ruling takes effect from 1 July 2018.
Commissioner of State Revenue
Date of issue: 29 June 2018