Qld payroll tax: exempt allowances for motor vehicles and accommodation – updated Public Ruling to harmonise with other States [64]

The Qld Office of State Revenue (OSR) has updated Public Ruling PTA005.3 (Exempt allowances: motor vehicle and accommodation). The updated ruling aligns Queensland’s practice in relation to overnight accommodation allowances with the practice of other jurisdictions. It also reflects an amendment to the definition of “wages” in the Payroll Tax Act 1971 (Qld) made by the Revenue and Other Legislation Amendment Act 2011 (Qld) and adopts harmonised wording published in other jurisdictions. The ruling took effect on 18 September 2014.

[LTN 188, 29/9/14]