The Victorian State Revenue Office (SRO) has issued Payroll Tax Revenue Ruling PTA.013 (version 2) (Fees paid to golf professionals by golf clubs). The Ruling has been updated to clarify the wording in the first paragraph under the heading “Grouping of the business of the golf professional and the golf club”. The SRO says the Ruling reflects the harmonised position taken by the states and territories. The Ruling is taken to have commenced on 1 July 2007.
[LTN 100, 27/5/13]