The Qld Office of State Revenue (OSR) has issued Public Ruling PTA035.1 (Contractors – 90-day exemption). The OSR says the harmonised payroll tax ruling explains the payroll tax exemption for payments made under a relevant contract where the person provides services to the principal for no more than 90 days. It also sets out the “replacement method” for determining application of the 90-day exemption where the principal is unable to determine the actual number of days that a contractor has rendered services. Date of effect: The Ruling is taken to have commenced on 1 July 2008.
[LTN 214, 5/11]