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.
The purpose of this ruling is to withdraw Public Ruling PTAQ000.5.1.
Public Ruling PTAQ000.5.1 sets out the terms of an approved administrative arrangement announced as part of the 2021–22 State Budget, that provides an extension of the 50% payroll tax rebate for wages paid to apprentices and trainees for a further 12 months to include wages paid in the financial year ending 30 June 2022. The administrative arrangement was approved on 1 July 2021.
The Revenue Legislation Amendment Act 2022 amended ss.27A, 35A and 43A of the Payroll Tax Act 1971 (Payroll Tax Act) to give effect to the administrative arrangement.
The amendments in ss.27A, 35A and 43A of the Payroll Tax Act are taken to have had effect from 1 July 2021.1
Public Ruling PTAQ000.5.1 is to be withdrawn.
Ruling and explanation
Public ruling PTAQ000.5.1 is no longer in effect.
Date of effect
This public ruling takes effect from 30 June 2022.
Commissioner of State Revenue
Date of issue: 30 June 2022