Search
  • How We Help
    • Advisors
      • Advisory for Business
      • Advisory for Individuals, Families and Trusts
    • Accounting and Taxation
    • Bookkeeping
    • Financial Planning
    • Lending and Finance
    • Self Managed Super Fund
    • Free stuff!
  • Who We Are
  • Blog
  • Careers
  • Contact
  • Client Portal
Menu
  • How We Help
    • Advisors
      • Advisory for Business
      • Advisory for Individuals, Families and Trusts
    • Accounting and Taxation
    • Bookkeeping
    • Financial Planning
    • Lending and Finance
    • Self Managed Super Fund
    • Free stuff!
  • Who We Are
  • Blog
  • Careers
  • Contact
  • Client Portal
  • HOME
  • Services
    • Advisors
    • Accounting and Taxation
    • Bookkeeping
    • Financial Planning
    • Lending and Finance
    • Self Managed Super Fund
  • About
    • Meet The Team
    • Testimonials
    • Who We Are
    • What We Do
  • Resources
    • Client Portal
    • Blog
    • Free Stuff!
  • Careers
  • Contact Us
  • HOME
  • Services
    • Advisors
    • Accounting and Taxation
    • Bookkeeping
    • Financial Planning
    • Lending and Finance
    • Self Managed Super Fund
  • About
    • Meet The Team
    • Testimonials
    • Who We Are
    • What We Do
  • Resources
    • Client Portal
    • Blog
    • Free Stuff!
  • Careers
  • Contact Us

Home / Payroll Tax Exclusion for Contractors

Payroll Tax Exclusion for Contractors

Revenue ruling PTA-021v2 has been published following public consultation. It deals with the payroll tax exclusion for contractors who ordinarily provide services to the public and addresses these issues:

  • Certain contractors are deemed to be employees, and payments to them are deemed to be taxable wages.
  • Certain contractors are not deemed to be employees and payments to them are not deemed to be taxable wages if the Commissioner of State Revenue is satisfied that the contractors ordinarily perform services of the same kind to the public generally in the relevant financial year.

This ruling outlines how the Commissioner makes such a determination and is harmonised with the other payroll tax jurisdictions.

Revenue ruling PTA-021v2 replaces Revenue Ruling PTA-021, which was withdrawn following the decision in Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue.

Vehicle Registrations under scrutiny in new ATO move to catch tax evadersPAYG Instalment Delivery Change

Who We Are

  • Who We Are
  • Meet The Team
  • Testimonials
  • Who We Are
  • Meet The Team
  • Testimonials

What We Do

  • Professional Tax Accountant Services in Mornington Peninsula
  • Advisors
  • Financial Advisor & Planning Services in Mornington Peninsula
  • Professional Bookkeeping Services in Mornington Peninsula
  • Lending and Finance
  • Self Managed Super Fund
  • Professional Tax Accountant Services in Mornington Peninsula
  • Advisors
  • Financial Advisor & Planning Services in Mornington Peninsula
  • Professional Bookkeeping Services in Mornington Peninsula
  • Lending and Finance
  • Self Managed Super Fund

News and Resources

  • Blog
  • Resources
  • Blog
  • Resources

Contact Us

Client Portal

99-101 Beleura Hill Rd, Mornington VIC 3931
(03) 8899 6399   info@thespheregroup.com.au

2267 Point Nepean Road, Rye VIC 3941

Liability limited by a scheme approved under Professional Standards Legislation

Terms & Conditions       Privacy Policy       Sitemap

   
Copyright Sphere Accounting & Advisors