Payroll tax exemption for schools
Issued
17 October 2024
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17 October 2024
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.
What this ruling is about
- The purpose of this ruling is to withdraw Public Ruling PTA032.2.
- Despite harmonisation, the payroll tax legislation of each state contains certain provisions that are unique to that state.
- The Victorian Payroll Tax Act 2007 (the Victorian Act) contains an exemption from payroll tax for employers that are schools, under certain circumstances.
- Public Ruling PTA032.2 clarified Queensland would not adopt the same treatment of employers that are schools as set out in Victorian Revenue Ruling PTA032—Payroll tax exemption for schools (the Victorian ruling).
- Following amendments to the Victorian Act, the Victorian ruling is ceased and archived with effect from 1 July 2024.
- Public Ruling PTA032.2 is to be withdrawn.
Ruling and explanation
- Public Ruling PTA032.2 is no longer in effect.
Date of effect
- This public ruling takes effect from the date of issue.
Simon McKee
Commissioner of State Revenue
Date of issue: 17 October 2024
References
| Public Ruling | Issued | Dates of effect | |
|---|---|---|---|
| From | To | ||
| PTA032.3 | 17 October 2024 | 17 October 2024 | Current |
| PTA032.2 | 3 July 2009 | 3 July 2009 | 16 October 2024 |
| PTA032.1 | 24 February 2009 | 1 July 2008 | 2 July 2009 |