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Taxation Administration Act Circulars

Some Circulars issued prior to 1 July 2009 are still valid and will be progressively reviewed over time and replaced with either a Revenue Ruling or an Information Circular if appropriate. Superseded Circulars are clearly identified in the replacement Revenue Ruling or Information Circulars and equally, reference to the new Ruling or Circular is disclosed on the superseded Circular.


Number Title
Date Issued
Circular 313 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2009 (Replaced by Information Circular 15) 29/6/2009
Circular 306 REGULATIONS UNDER THE TAXATION ADMINISTRATION ACT 1996
26/8/2008
Circular 293 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2008  (Replaced by Circular 313)
30/6/2008
Circular 281 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM JULY 2007 (Replaced by Circular 293)
28/6/2007
Circular 269 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2006 (Replaced by Circular 281)
30/6/2006
Circular 261 TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTY TAX
2/11/2005
Circular 259 CHANGE OF INTEREST RATE - FROM 7 JULY 2005 (Replaced by Circular 269)
4/8/2005
Circular 249 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 8 JULY 2004 (Replaced by Circular 259)
8/7/2004
Circular 236 STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002
28/11/2002
Circular 217 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2001 (Replaced by Circular 249)
29/6/2001
Circular 203

TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2000 (Replaced by Circular 217)

6/7/2000
Circular 188 TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 1999 (Replaced by Circular 203)
21/6/1999
Circular 175 TAXATION LIABILITIES AND YEAR 2000 (Y2K)
28/10/1998
Circular 159 TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTIES (Replaced by Circular 261)
1/10/1997
Circular 156 ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES
12/8/1997
Circular 143 TAXATION ADMINISTRATION ACT 1996
20/12/1996

 

 

This page was last reviewed 27 October, 2010