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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 Circulars issued prior to 1 July 2009 are still current and can 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.
This revised system has been adopted to provide uniformity with other state and territory revenue offices and to make it easier for practitioners to locate relevant information.
Information Circulars
An Information Circular provides explanations of the administrative practices or procedures of RevenueSA or gives guidance to taxpayers on the practices to be followed in order to comply with a taxation law.
Information Circulars are also used to advise changes to taxation law resulting from changes to legislation, policy determinations or case law.
Click here to view a list of all Information Circulars issued by RevenueSA.
Revenue Rulings
A Revenue Ruling provides an interpretation, precedent, practice or procedure to be followed in making a decision that affects the rights or liabilities of persons or organisations paying taxes, duties, levies or receiving grants under the laws administered by RevenueSA.
Revenue Rulings issued by RevenueSA are not conclusive statements of the law, rather they represent the interpretation of the law being applied by RevenueSA over the period the ruling is effective.
Click here to view a list of all Revenue Rulings issued by RevenueSA.
Circulars
Prior to 1 July 2009, RevenueSA released circulars to advise of changes to the legislation administered by the office or to advise of changes to administrative practices or procedures.
Some Circulars issued prior to 1 July 2009 are still current and can 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.
Guides to Legislation
Guides to legislation provide a general guide to the provisions of legislation administered by RevenueSA. They provide a brief explanation of taxpayers’ responsibilities, but do not constitute a Revenue Ruling.
Guides should be read in conjunction with Revenue Rulings and Information Circulars.
Click here to view a list of all the Guides to Legislation issued by RevenueSA.
Perspectives
Perspectives is the official newsletter of RevenueSA.
Treasury and Finance Annual Report
RevenueSA is a portfolio of the Department of Treasury and Finance. The latest Treasury and Finance Annual Report is available here.
This page was last reviewed 4 April, 2011
