Payroll Ruling - Payments to Contractors in the Shipbuilding Industry

PT 5 - To inform ship or boat builders how much of payments under contracts for labour are wages for payroll tax purposes.
Last updated: 9 March 2020

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.