The Victorian State Revenue Office (SRO) has issued Payroll Tax Revenue Ruling PTA035 (version 2) (Contractors – 90-day exemption). It explains the operation of the 90-day exemption for contractors under s 32(2)(b)(iii) of the Payroll Tax Act 2007 (Vic). The SRO advises that the Ruling has been reissued to reflect changes in industrial relations law and replacement of the Workplace Relations Authority with the Fair Work Ombudsman.
[LTN 101, 28/5]