NSW payroll tax: fees paid to golf professionals by golf clubs – Revenue Ruling revised to harmonized position on grouping Pro-shop business with Club [122]

The NSW Office of State Revenue (OSR) has issued Revenue Ruling No PTA013v2 (Fees paid to golf professionals by golf clubs). The OSR says the Ruling has been updated jointly by all jurisdictions to clarify the wording in the first paragraph under the heading “Grouping of the business of the golf professional and the golf club” and reflects the harmonised position taken by them. The Ruling is taken to have commenced on 1 July 2007.

[LTN 98, 23/5/13]