QLD notes - CCH Integrator

Corporate Tax Managers Network
Employment Taxes
Queensland Public Rulings
http://www.osr.qld.gov.au
Public Ruling PTA002.2
Public Ruling PTA003.3
Public Ruling PTA005.2
Public Ruling PTA006.2
Public Ruling PTA007.2
Public Ruling PTA014.2
Public Ruling PTA018.2
Public Ruling PTA019.2
Public Ruling PTA020.2
Public Ruling PTA021.1
Public Ruling PTA022.1
Public Ruling PTA023.2
Public Ruling PTA026.1
Public Ruling PTA028.1
Public Ruling PTA029.2
Public Ruling PTA030.2
Public Ruling PTA033.2
Public Ruling PTA035.1
Public Ruling PTA038.1
Public Ruling PTA039.1
Expatriate Employees
Fringe benefits
Exempt allowances: motor vehicle and accommodation
Payroll tax exemption for payments to owner-drivers
Contractor provisions: door to door sale of goods
What constitutes a day’s work
Contractor deductions
Contractors labour and non labour components
Contractors: 180 day exemption
Exemption for contractors ordinarily rendering services to the public
Contractors: services not ordinarily required
Contractors engaging others
Employment agency contracts: declaration by exempt clients
Employment agency contracts: workers on hired to government
Recruitment agencies/placement agencies/job placement agencies
Penalty charges under the superannuation guarantee charge
Contractors: services ancillary to the supply of goods
Contractors: 90 day exemption
Determining whether a worker is an employee
Payroll tax nexus provisions
Link to search for above rulings:
https://www.osr.qld.gov.au/legislation-rulings/public-rulings/index.php?subcategory=70
Links to topics
Employment agents
Contractors
Share schemes
Fringe benefits
Superannuation
https://www.osr.qld.gov.au/payroll-tax/liability-payroll-tax/employment-agents.shtml
https://www.osr.qld.gov.au/payroll-tax/contractors/index.shtml
https://www.osr.qld.gov.au/payroll-tax/shares-options/index.shtml
https://www.osr.qld.gov.au/payroll-tax/liability-payroll-tax/fringe-benefits.shtml
https://www.osr.qld.gov.au/payroll-tax/liability-payroll-tax/super-contributions.shtml