Updated payroll tax revenue ruling on paid parental leave

Published on 17 June 2024

We have published Revenue Ruling PTA-037v2 to replace PTA-037 which clarifies that paid parental leave payments paid by employers under the Commonwealth Government's Paid Parental Leave Scheme (PPL Scheme) do not constitute wages and are therefore not liable for payroll tax.

We have updated the preamble to the ruling to reflect past and future changes to the entitlement period under the PPL Scheme.

The payroll tax position taken in the ruling has not changed. For this reason, the updated ruling has been published without external consultation.

As this ruling is harmonised, all payroll tax jurisdictions have published their respective ruling with the same changes.