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Payroll 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 Superseded Circulars are clearly identified in the replacement Revenue Ruling or Information Circulars and equally, reference to the new Ruling or Circular is disclosed on the superseded Circular.

Number Title
Date Issued
Circular 308 STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008
27/1/2009
Circular 305 STATE BUDGET 2008-2009
31/7/2008
Circular 303

PAY-ROLL TAX - A GUIDE TO LEGISLATION Replaced by Information Circular No 002

**Please see 'guide to legislation page' for current version**
3/7/2008
Circular 302 TERMINATION PAYMENTS Replaced by Revenue Ruling PTA004
1/7/2008
Circular 301 PAY-ROLL TAX CHARITABLE EXEMPTION - MEANING OF EXCLUSIVELY Replaced by Revenue Ruling PTA009
3/7/2008
Circular 300 EXEMPTION FOR MATERNITY AND ADOPTION LEAVE PAY Replaced by Revenue Ruling PTA012
3/7/2008
Circular 299 FRINGE BENEFITS Replaced by Revenue Ruling PTA003
3/7/2008
Circular 298 EXEMPT ALLOWANCES Replaced by Revenue Ruling PTA005
3/7/2008
Circular 297 EXPATRIATE EMPLOYEES Replaced by Revenue Ruling PTA001
3/7/2008
Circular 296 SOUTH AUSTRALIAN PAY-ROLL TAX LIABILITY FOR WAGES PAID BY AN EMPLOYER Replaced by Revenue Ruling PTA002
3/7/2008
Circular 295 SOUTH AUSTRALIAN PAY-ROLL TAX HARMONISATION CHANGES 3/7/2008
Circular 288 STATE BUDGET 2008-2009
5/6/2008
Circular 284 STATE BUDGET 2007-2008
9/8/2007
Circular 280 STATE BUDGET 2007-2008 MEASURES TO IMPROVE CONSISTENCY
15/6/2007
Circular 278 STATE BUDGET 2007-2008
7/6/2007
Circular 266 PAY-ROLL TAX - A GUIDE TO LEGISLATION Replaced by Circular No 303
10/4/2006
Circular 247 STATUTES AMENDMENT (BUDGET 2004) ACT 2004 
1/7/2004
Circular 246 STATE BUDGET 2004-2005
27/5/2004
Circular 236 STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002
28/11/2002
Circular 222 EXPORTERS PAY-ROLL TAX REBATE SCHEME 2001-2002
21/12/2001
Circular 221 A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 Replaced by Circular No 266
14/12/2001
Circular 220 EXPORTERS PAY-ROLL TAX REBATE SCHEME 2001-2002
21/12/2001
Circular 218 STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001
30/7/2001
Circular 216 STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001
31/5/2001
Circular 212 PAY-ROLL TAX TRAINEE WAGE REBATE SCHEME
13/2/2001
Circular 210 EXPORTERS PAYROLL TAX REBATE SCHEME 2000-2001 Replaced by Circular No 222
19/12/2000
Circular 199 PAY-ROLL TAX TRAINEE WAGE REBATE SCHEME Replaced by Circular No 212
23/6/2000
Circular 198 NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000
23/6/2000
Circular 196 YOUNG PERSONS EMPLOYMENT PAY-ROLL TAX REBATE SCHEME
18/2/2000
Circular 193 EXPORTERS PAY-ROLL TAX REBATE SCHEME 1999-2000 Replaced by Circular No 210
19/10/1999
Circular 169 EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1998-1999 Replaced by Circular No 193
28/5/1998
Circular 163 A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 Replaced by Circular No 221
10/2/1998
Circular 160 LIABILITY WHERE SERVICES PERFORMED OFFSHORE, IN ANOTHER STATE OR TERRITORY OR OUTSIDE AUSTRALIA Replaced by Circular No 297
13/11/1997
Circular 158 EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1997-1998 Replaced by Circular No 169
9/9/1997
Circular 156 ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES
12/8/1997
Circular 153 STATUTES AMENDMENT (PAY-ROLL TAX AND TAXATION ADMINISTRATION) ACT 1997 - No 34 of 1997
30/6/1997
Circular 144 PAY-ROLL TAX REBATE SCHEMES Replaced by Circular No 199
17/1/1997
Circular 142 PAY-ROLL TAX (SUPERANNUATION BENEFITS) AMENDMENT ACT 1996 No. 79 of 1996
12/12/1996
Circular 140 EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1996-1997 Replaced by Circular No 158
4/10/1996
Circular 137 A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 Replaced by Circular No 163
18/4/1996
Circular 131 PAY-ROLL TAX TRAINEE WAGES REBATE SCHEME Replaced by Circular No 144
26/9/1995
Circular 130 NEW EXPORTERS PAY-ROLL TAX REBATE SCHEME Replaced by Circular No 140
26/9/1995
Circular 129 EXPORTERS PAY-ROLL TAX REBATE SCHEME Replaced by Circular No 140
26/9/1995
Circular 128 PAY-ROLL TAX TRAINEE WAGES REBATE SCHEME Replaced by Circular No 131
1/6/1995
Circular 120 PRESCRIBED TAX RATES, ALLOWANCES AND DEDUCTIONS Replaced by Circular No 130
11/11/1994
Circular 119 PAY-ROLL TAX (SUPERANNUATION BENEFITS AND RATES) AMENDMENT ACT, 1994
10/11/1994
Circular 115 NEW EXPORTS PAY-ROLL TAX REBATE SCHEME
2/6/1994
Circular 114 RE: LUMP SUM PAYMENTS ON TERMINATION OF EMPLOYMENT
2/6/1994
Circular 108 PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1994
29/4/1994
Circular 106 LONG TERM UNEMPLOYED PAY-ROLL TAX REBATE SCHEME
3/3/1994
Circular 105 NEW EXPORTS PAY-ROLL TAX REBATE SCHEME Replaced by Circular No 115
2/3/1994
Circular 104 EXPORTERS PAY-ROLL TAX REBATE SCHEME Replaced by Circular No 129
1/3/1994
Circular 85 PAY-ROLL TAX REBATE SCHEME 1993-94
1/10/1993
Circular 70 REMISSION OR REDUCTION OF PENAL TAX
4/2/1993
Circular 69 REMISSION OR REDUCTION OF ADDITIONAL TAX
4/2/1993
Circular 63 EXTENSION OF PAY-ROLL TAX EXEMPTION FOR AUSTRALIAN TRAINEESHIP SCHEME
25/11/1992
Circular 38 PAY-ROLL TAX REBATE SCHEME
12/10/1992
Circular 37 PRESCRIBED TAX RATES, ALLOWANCES AND DEDUCTIONS Replaced by Circular No 120
18/6/1992
Circular 36 PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 - No. 55 OF 1991 THIRD PARTY PAYMENTS
12/12/1991
Circular 35 PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991-no. 55 OF 1991 EMPLOYMENT AGENTS
12/12/1991
Circular 34 PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 - NO. 55 OF 1991 SERVICE CONTRACTS
22/10/1992
Circular 33 PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 Replaced by Circular No 137
6/12/1991
Circular 32 PAY-ROLL TAX AMENDMENT ACT, 1990 FRINGE BENEFITS
25/10/1990
Circular 31 PAY-ROLL TAX ACT AMENDMENT ACT, 1990 Replaced by Circular No 298
19/10/1991
Circular 30 DEDUCTIONS FOR PERIODIC RETURN PERIODS
11/12/1990
Circular 29 DEFINITION OF WAGES TRAVELLING ALLOWANCES
11/12/1990
Circular 28 A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 Replaced by Circular No 137
18/6/1992

 

 

This page was last reviewed 18 August, 2011