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Allowances
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA005 | Exempt Allowances: Motor Vehicle and Accommodation | 3 | 15/4/2019 |
| PTA025 | Motor Vehicle Allowance Paid to Real Estate Salespersons | 2 | 15/4/2019 |
| PTA024 | Overnight Accommodation Allowances Paid to Truck Drivers | 2 | 15/4/2019 |
| PTA011 | Allowances & Reimbursements | 1 | 1/7/2009 |
Contractors
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA041 | Relevant Contracts – Medical Centres | 1 | 22/11/2023 |
| PTASA003 | Relevant Contracts – Medical Centres | 1 | Replaced by PTA041 |
| PTA035 | Contractors – 90 Day Exemption | 2 | 28/6/2012 |
| PTA038 | Determining Whether a Worker is an Employee This Revenue Ruling should be read in conjunction with IC005 | 1 | 2/8/2011 |
| PTA033 | Contractors – Services Ancillary to the Supply of Goods | 1 | 1/7/2009 |
| PTA023 | Contractors Engaging Others | 1 | 1/7/2009 |
| PTA022 | Contractors – Services not Ordinarily Required | 1 | 1/7/2009 |
| PTA021 | Exemption for Contractors Ordinarily Rendering Services to the Public | 1 | 1/7/2009 |
| PTA020 | Contractors – 180 Day Exemption | 1 | 1/7/2009 |
| PTA019 | Contractors – Labour & Non-labour Deductions | 1 | 1/7/2009 |
| PTA018 | Contractors Deductions | 1 | 1/7/2009 |
| PTA014 | Contractors – What Constitutes a Day's Work | 1 | 1/7/2009 |
| PTA007 | Contractor Provisions – Door-to-Door Sale of Goods | 1 | 1/7/2009 |
| PTA006 | Payroll Tax Exemption for Payments to Owner-Drivers | 1 | 1/7/2009 |
Employment agency contracts
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA026 | Employment Agency Contracts – Declaration by Exempt Clients | 2 - Under Review | 8/7/2011 |
| PTA029 | Recruitment Agencies / Placement Agencies / Job Placement Agencies | 1 | 1/7/2009 |
| PTA028 | Employment Agency Contracts – Workers On-hired to Government | 1 | 1/7/2009 |
| PTA027 | Employment Agency Contracts – Chain of On-hire | 1 | 1/7/2009 |
Exemptions
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA036[W] | Payroll Tax Exemption for Wages Paid to Apprentices and Trainees This Revenue Ruling has been withdrawn | Withdrawn Replaced by IC021 | 13/7/2010 |
| PTA012 | Exemption for Maternity & Adoption Leave Pay | 1 | 1/7/2009 |
| PTA009 | Charitable Exemptions – Meaning of Exclusively This Revenue Ruling has been withdrawn | Withdrawn | 1/7/2009 |
Groupings
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA031 | Commissioner's Discretion to Exclude from a Group Application for Grouping Exclusion | 1 | 1/7/2009 |
| PTA017 | Grouping of Professional Practices & Administrative Businesses | 1 | 1/7/2009 |
Medical Practices
| Number | Title | Version | Issued |
|---|---|---|---|
| PTASA005 | Payroll Tax - Medical Practitioners contracted by regional local health networks to deliver medical services in rural and regional hospitals | 1 | 16/05/2025 |
| PTASA004 | Payroll Tax Relief for Medical Practices | 3 | 12/09/2025 |
| PTA041 | Relevant Contracts – Medical Centres | 1 | 22/11/2023 |
| PTASA003 | Relevant Contracts – Medical Centres | 1 | Replaced by PTA041 |
Nexus provisions
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA039 | Payroll Tax Nexus Provisions | 1 | 12/5/2011 |
Rebates
| Number | Title | Version | Issued |
|---|---|---|---|
| PTASA002 | Small Business Payroll Tax Rebate | 3 | 22/6/2016 |
| PTASA001 | Exporters Rebate | 1 | 3/2/2012 |
Wages
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA003 | Fringe Benefits | 2 | 1/7/2016 |
| PTA015 | Workers' Compensation Payments | 2 | 14/6/2016 |
| PTA013 | Fees Paid to Golf Professionals by Golf Clubs | 2 | 17/7/2013 |
| PTA037 | Paid Parental Leave | 3 | 1/12/2025 |
| PTA030 | Penalty Charged Under Superannuation Guarantee Charge | 1 | 1/7/2009 |
| PTA010 | Wage Subsidies | 1 | 1/7/2009 |
| PTA008 | GST Considerations for the Calculation of Payroll Tax Liability | 1 | 1/7/2009 |
| PTA004 | Termination Payments | 1 | 1/7/2009 |
| PTA003 | Fringe Benefits | 2 | 1/7/2016 |
| PTA001 | South Australian Payroll Tax Liability for Wages Paid by an Employer | Replaced by IC011 | 1/7/2009 |
Other
| Number | Title | Version | Issued |
|---|---|---|---|
| PTA036 | Interest and penalty tax | 1 | 19/01/2011 |