Payroll Ruling - Exempt Allowances - Motor Vehicle and Accommodation

Ruling
PTA 005 - Treatment of motor vehicle allowances and overnight accommodation allowances for payroll tax purposes.

This ruling explains the treatment of motor vehicle allowances and overnight accommodation allowances for payroll tax purposes. This ruling is harmonised with other Australian jurisdictions.

Documents

Payroll Ruling - Exempt Allowances - Motor Vehicle and Accommodation
Page reviewed 9 March 2020