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Payroll Ruling - Payments to Contractors in the Shipbuilding Industry

Ruling
PT 5 - To inform ship or boat builders how much of payments under contracts for labour are wages for payroll tax purposes.

The purpose of this ruling is to inform ship or boat builders of the extent to which the payments under the contracts are attributable to labour and to provide a guide on the application of regulation 5 of the Pay-roll Tax Assessment Regulations 2003.

Documents

Payroll Ruling - Payments to Contractors in the Shipbuilding Industry
PDF (112.67KB)
Page reviewed 9 March 2020

Related information

Published

29 July 2015

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The Government of Western Australia acknowledges the traditional custodians throughout Western Australia and their continuing connection to the land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures; and to Elders both past and present.

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