Welcome to RevenueSA
RevenueSA's objective is to manage the state's taxation system in a way that provides maximum value to both Government and Taxpayers. RevenueSA also collects the fixed property component of the Emergency Services Levy and administers the First Home Owner Grant.
The Exporters Rebate Scheme is designed to encourage economic growth in South Australia by increasing exports.
This rebate only applies to wages that are liable for payroll tax in South Australia and is administered as part of government policy. It is not legislated under the Payroll Tax Act 2009.
Revenue Ruling PTASA001 replaces Information Circular 31 and provides more clarity for employers going forward in relation to RevenueSA's interpretation and administration of the payroll tax exporters rebate. The main clarifications in the Ruling are:
- services are considered to be supplied outside of Australia if the services are provided to a non-resident of Australia who is not in Australia when the services are supplied;
- the recipient of the services is the entity with whom the employer has a contractual relationship in relation to the services;
- where an employer provides services both inside and outside of Australia, the earnings from those services need to be clearly indentified to only include those earnings associated with the services provided outside Australia; and
- some examples have been included to assist with interpretation of the relevant criteria.
Transactions under securitisation programmes relating to South Australian assets and mortgages have traditionally not been subject to stamp duty in South Australia due to the manner in which these transactions are structured.
The operative provisions of the Personal Property Securities Act 2009 (Cwlth), which commenced on 30 January 2012, may result in changes to the way securitisation transactions are structured in order to comply with the legislation. This could have stamp duty implications in South Australia.
The Government has approved the provision of ex gratia relief to securitisation transactions that are dutiable in South Australia, on or after 30 January 2012 in accordance with Revenue Ruling SDA004.
As part of the 2011-12 Mid-Year Budget Review released by the Treasurer today, the government has announced that it will delay the abolition of stamp duty on non-real non-residential conveyances by one year to 1 July 2013.
Further information is available in Information Circular 34.
Effective from 24 November 2011, a number of powers and functions previously administered by the Treasurer, the Honourable Jack Snelling, have been delegated to the Minister for Finance, the Honourable Michael O'Brien. The Minister for Finance is now responsible for:
- taxpayer correspondence in relation to the legislation administered by RevenueSA;
- objections lodged under the Taxation Administration Act 1996 or the First Home Owner Grant Act 2000;
- ex gratia relief applications, including those for corporate reconstruction relief; and
- any other administrative matters that relate to the legislation administered by RevenueSA.
Information Circular 33 outlines the above delegation.
The Stamp Duty Document Guide (Opinions) has been released in conjunction with Information Circular 32. The Stamp Duty Document Guide (Opinions) outlines the instruments required to be lodged for Opinion, along with corroborating evidence required.
RevNet users will be familiar with the Stamp Duty Document Guide which assists in calculating the stamp duty payable on the documents available for self-stamping on RevNet or through the RevenueSA Periodic Return Arrangement. This will now be referred to as the Stamp Duty Document Guide (Self-Determined).
To view the Stamp Duty Document Guide (Opinions), please click here.
The 2011-12 Guides to Legislation have been released for land tax and payroll tax, and are available on the land tax and payroll tax pages. They can be accessed by selecting 'guide to legislation' from the navigation menu.
For your convenience, you can access these publications via the link below:
His Excellency the Governor, today, granted assent to the First Home Owner Grant (Budget 2011) Amendment Act 2011, which introduced changes to the First Home Bonus Grant as announced in the 2011 State Budget.
Details regarding these changes can be located in Information Circular 23 issued on 9 June 2011.
The 2010-11 State Budget announced a reduction of the payroll tax exporters rebate to 10% of eligible wages, effective from 1 July 2011, with the rebate ceasing on 30 June 2013. Further information can be obtained in Information Circular 31.
Employers wishing to apply for the rebate should use the relevant application form for the applicable period. Application forms are available on the payroll tax form’s page.
Revenue Ruling PTA038 has been released to provide information about employment relationships to assist employers, principals and their professional representatives determine whether their workers are common law employees.
To view this Ruling, please click here.
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