Updates to the ruling on paid parental leave

The Commissioner of State Revenue has updated Public Ruling PTA037.3 to reflect the introduction of Commonwealth-funded superannuation contributions to payments made under the Paid Parental Leave scheme and clarify how these contributions are treated for Queensland payroll tax purposes.

As with parental leave payments under the scheme, superannuation contributions paid by the Commonwealth are not considered wages under the Payroll Tax Act 1971.

• Read Public Ruling PTA037.3.
• See a list of taxable wages.