This Circular has been prepared to replace Circular 266 with an updated general guide to the provisions of the Pay-roll Tax Act 1971 (the ”Act”).  It is not intended to be a complete statement of the law and must not be construed to waive or modify any legal obligation provided by the Act.

Authorised copies of the Act and the Pay-roll Tax Regulations 2001 (the “Regulations”) are available for purchase from the Service SA Government Legislation Outlet, Ground Floor, 101 Grenfell Street, Adelaide.

Online versions of State Legislation are available at the South Australian legislation website, www.legislation.sa.gov.au.

For further details on any matters relating to the Act mentioned in this Circular, please contact RevenueSA on (08) 8204 9880.

The full circular can be viewed here (PDF format)

 3/7/2008

COMMISSIONER OF STATE TAXATION