The Qld Office of State Revenue (OSR) on Mon 20.5.2013, issued Public Ruling PTA013 (Fees paid to golf professionals by golf clubs). The OSR notes the harmonised payroll tax ruling clarifies certain aspects of a golf club’s payroll tax liability on payments made to golf professionals. It has effect from 1 July 2008. The OSR further notes the Ruling causes no retrospective change to practice – rather, it is a confirmation of the relevant practice since harmonisation.
[LTN 95, 20/5/13]