Land Tax 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 Superseded Circulars are clearly identified in the replacement Revenue Ruling or Information Circulars and equally, reference to the new Revenue Ruling or Infrmation Circular is disclosed on the superseded Circular.
| Number | Title | Date Issued |
|---|---|---|
| Circular 311 | LAND TAX RELIEF FOR AGED CARE FACILITIES | 4/6/2009 |
| Circular 310 | APPLICATION OF INTEREST AND PENALTY TAX | 5/3/2009 |
| Circular 308 | STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 | 27/1/2009 |
| Circular 289 | LAND TAX ANTI-AVOIDANCE PROVISIONS | 16/6/2008 |
| Circular 284 | STATE BUDGET 2007-2008 | 9/8/2001 |
| Circular 282 | DOMESTIC PARTNERS | 11/7/2007 |
| Circular 279 | STATE BUDGET 2007-2008 | 14/6/2007 |
| Circular 278 | STATE BUDGET 2007-2008 | 7/6/2007 |
| Circular 262 | A GUIDE TO LEGISLATION LAND TAX ACT 1936 LAND TAX REGULATIONS 1999 **Please see 'guide to legislation page' for current version** |
2/11/2005 |
| Circular 257 | INTRODUCTION OF QUARTERLY INSTALMENTS AND PENALTY TAX CHANGES |
30/5/2005 |
| Circular 256 | INTRODUCTION OF QUARTERLY INSTALMENTS Replaced by Circular No 257 | 26/5/2005 |
| Circular 254 | STATE BUDGET 2005-2006 | 26/5/2005 |
| Circular 252 | LAND TAX |
11/2/2005 |
| Circular 246 | STATE BUDGET 2004-2005 | 27/5/2004 |
| Circular 218 | STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001 | 30/7/2001 |
| Circular 216 | STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001 | 31/5/2001 |
| Circular 195 | LAND TAX (INTENSIVE AGISTMENT) AMENDMENT ACT 1999 | 3/12/1999 |
| Circular 192 | REGULATIONS UNDER THE LAND TAX ACT 1936 | 19/8/1999 |
| Circular 161 | LAND TAX (LAND HELD ON TRUST) AMENDMENT ACT 1997 | 23/12/1997 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES | 12/8/1997 |
| Circular 141 | A GUIDE TO LEGISLATION LAND TAX ACT 1936 Replaced by Circular No 262 | 24/10/1996 |
| Circular 133 | LAND TAX (HOME UNIT COMPANIES) AMENDMENT ACT 1995 | 27/11/1995 |
| Circular 127 | LAND TAX REBATE SCHEME FOR HOUSING LAND DEVELOPERS | 23/8/1995 |
| Circular 121 | RATES OF LAND TAX 1994-95 Replaced by Circular No 262 | 12/11/1994 |
| Circular 117 | RE: EXEMPTION FOR PRINCIPAL PLACE OF RESIDENCE Replaced by Circular No 262 | 1/9/1994 |
| Circular 107 | TRUSTS Replaced by Circular No 262 | 15/11/1993 |
| Circular 92 | INQUIRY COUNTER AND PAYMENT FACILITY Replaced by Circular No 262 | 15/11/1993 |
| Circular 91 | RATES OF LAND TAX 1993-94 Replaced by Circular No 121 | 9/11/1993 |
| Circular 75 | LAND TAX ACT 1936 RECOVERY OF UNPAID LAND TAX ACCRUED PRIOR TO A CHANGE IN OWNERSHIP OF LAND Replaced by Circular No 262 |
4/6/1993 |
| Circular 62 | RATES OF LAND TAX - 1992/93 Replaced by Circular No 91 |
19/11/1992 |
| Circular 49 | RATES OF LAND TAX - 1991/92 Replaced by Circular No 62 |
5/12/1991 |
| Circular 48 | LAND TAX ENQUIRY SYSTEM (CERTIFICATES OF LAND TAX PAYABLE PURSUANT TO SECTION 66a OF THE LAND TAX ACT, 1936) EFFECTIVE FROM 1 JULY, 1991 Replaced by Circular No 262 | 8/11/1991 |
| Circular 47 | TRUSTS Replaced by Circular No 107 |
8/11/1991 |
| Circular 46 | LAND USED FOR PRIMARY PRODUCTION -EXEMPTION CRITERIA Replaced by Circular No 262 |
8/11/1991 |
| Circular 45 | A GUIDE TO LEGISLATION LAND TAX ACT, 1936 Replaced by Circular No 141 | 1/9/1995 |
This page was last reviewed 18 August, 2011
