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.
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.
