Payroll Tax Information Circulars and Revenue Rulings
Please note: A new publication system was introduced on 1 July 2009 as a method of publishing and disseminating decisions on the interpretation of legislation administered by RevenueSA (Revenue Rulings) and of changes in administrative practices or taxation laws (Information Circulars).
Prior to 1 July 2009, this information was published as Circulars. Some Payroll Tax Circulars issued prior to 1 July 2009 are still current and be accessed by clicking here. These publications are currently being reviewed and current information will be reissued in the Revenue Ruling or Information Circular format.
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| Number | Title | Issued | Type |
|---|---|---|---|
Allowances |
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| PTA005[V2] | Exempt Allowances: Motor Vehicle and Accommodation | 19/1/2011 | Revenue Ruling |
| PTA025 | Motor Vehicle Allowance Paid to Real Estate Salespersons | 1/7/2009 | Revenue Ruling |
| PTA024 | Overnight Accommodation Allowances Paid to Truck Drivers | 1/7/2009 | Revenue Ruling |
| PTA011 | Allowances & Reimbursements | 1/7/2009 | Revenue Ruling |
| PTA005[V1] | Exempt Allowances: Motor Vehicle and Accommodation Replaced by 005[V2] |
1/7/2009 | Revenue Ruling |
Contractors |
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| PTA038 | Determining Whether a Worker is an Employee This Revenue Ruling should be read in conjunction with IC005. |
2/8/2011 | Revenue Ruling |
| IC005 | Contractors | 1/7/2009 | Information Circular |
| PTA035 | Contractors – 90 Day Exemption | 1/7/2009 | Revenue Ruling |
| PTA033 | Contractors – Services Ancillary to the Supply of Goods | 1/7/2009 | Revenue Ruling |
| PTA023 | Contractors Engaging Others | 1/7/2009 | Revenue Ruling |
| PTA022 | Contractors – Services not Ordinarily Required | 1/7/2009 | Revenue Ruling |
| PTA021 | Exemption for Contractors Ordinarily Rendering Services to the Public | 1/7/2009 | Revenue Ruling |
| PTA020 | Contractors – 180 Day Exemption | 1/7/2009 | Revenue Ruling |
| PTA019 | Contractors – Labour & Non-labour Deductions | 1/7/2009 | Revenue Ruling |
| PTA018 | Contractors Deductions | 1/7/2009 | Revenue Ruling |
| PTA014 | Contractors – What Constitutes a Day’s Work | 1/7/2009 | Revenue Ruling |
| PTA007 | Contractor Provisions – Door-to-Door Sale of Goods | 1/7/2009 | Revenue Ruling |
| PTA006 | Payroll Tax Exemption for Payments to Owner-Drivers | 1/7/2009 | Revenue Ruling |
Employment Agency Contracts |
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| IC028 | Employment Agency | 8/7/2011 | Information Circular |
| PTA026[V2] | Employment Agency Contracts – Declaration by Exempt Clients | 8/7/2011 | Revenue Ruling |
| IC006 | Employment Agency Replaced by IC028 | 1/7/2009 | Information Circular |
| PTA029 | Recruitment Agencies / Placement Agencies / Job Placement Agencies | 1/7/2009 | Revenue Ruling |
| PTA028 | Employment Agency Contracts – Workers On-hired to Government | 1/7/2009 | Revenue Ruling |
| PTA027 | Employment Agency Contracts – Chain of On-hire | 1/7/2009 | Revenue Ruling |
| PTA026[V1] | Employment Agency Contracts – Declaration by Exempt Clients Replaced by PTA026[V2] | 1/7/2009 | Revenue Ruling |
Exemptions |
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| IC021 | Payroll Tax Exemption for Wages Paid to Apprentices and Trainees | 19/1/2011 | Information Circular |
| PTA036[W] | Payroll Tax Exemption for Wages Paid to Apprentices and Trainees Replaced by IC021 This Revenue Ruling has been withdrawn |
13/7/2010 | Revenue Ruling |
| PTA012 | Exemption for Maternity & Adoption Leave Pay | 1/7/2009 | Revenue Ruling |
| PTA009 | Charitable Exemptions – Meaning of Exclusively This Revenue Ruling has been withdrawn |
1/7/2009 | Revenue Ruling |
Groupings |
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| IC004 | Groupings | 1/7/2009 | Information Circular |
| PTA031 | Commissioner’s Discretion to Exclude from a Group | 1/7/2009 | Revenue Ruling |
| PTA017 | Grouping of Professional Practices & Administrative Businesses | 1/7/2009 | Revenue Ruling |
Historical Rates |
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| IC027 | Rates | 5/7/2011 | Information Circular |
| IC014 | Historical Rates - Replaced by IC027 | 5/7/2010 | Information Circular |
| IC003 | Historical Rates - Replaced by IC014 | 1/7/2009 | Information Circular |
Nexus Provisions |
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| PTA039 | Payroll Tax Nexus Provisions | 12/5/2011 | Revenue Ruling |
| IC011 | Payroll Tax Nexus Provisions Replaced by PTA039 | 28/6/2010 | Information Circular |
| PTA002 | Expatriate Employees Replaced by IC011 | 1/7/2009 | Revenue Ruling |
Rebates |
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| PTASA001 | Exporters Rebate *NEW* | 3/2/2012 | Revenue Ruling |
| IC031 | Exporters Rebate Replaced by PTASA001 | 3/8/2011 | Information Circular |
| IC016 | Rebates Replaced by IC021 and IC031 | 13/7/2010 | Information Circular |
| IC009 | Rebates for Renewable Energy Projects | 30/4/2010 | Information Circular |
| IC007 | Rebates - Replaced by IC016 | 1/7/2009 | Information Circular |
Tax Administration and Budget Releases |
|||
| PTA036 | Interest & Penalty | 19/1/2011 | Revenue Ruling |
| TAA001 | Application of Interest and Penalty Tax | 19/1/2011 | Revenue Ruling |
| IC018 | State Budget 2010-11 | 16/9/2010 | Information Circular |
| IC015 | Interest Rates 2010-11 | 5/7/2010 | Information Circular |
Wages |
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| PTA037 | Paid Parental Leave | 19/1/2011 | Revenue Ruling |
| PTA030 | Penalty Charged Under Superannuation Guarantee Charge | 1/7/2009 | Revenue Ruling |
| PTA015 | Workers’ Compensation Payments | 1/7/2009 | Revenue Ruling |
| PTA013 | Fees Paid to Golf Professionals by Golf Clubs | 1/7/2009 | Revenue Ruling |
| PTA010 | Wage Subsidies | 1/7/2009 | Revenue Ruling |
| PTA008 | GST Considerations for the Calculation of Payroll Tax Liability | 1/7/2009 | Revenue Ruling |
| PTA004 | Termination Payments | 1/7/2009 | Revenue Ruling |
| PTA003 | Fringe Benefits | 1/7/2009 | Revenue Ruling |
| PTA001 | South Australian Payroll Tax Liability for Wages Paid by an Employer Replaced by IC011 | 1/7/2009 | Revenue Ruling |
Other |
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| IC033 | Minister for Finance *NEW* | 28/11/2011 | Information Circular |
| IC002 | General - Replaced by Guide to Legislation | 1/7/2009 | Information Circular |
Click here to view a list of all RevenueSA Information Circulars.
Click here to view a list of all RevenueSA Revenue Rulings.
This page was last reviewed 3 February, 2012
