Information Circulars & Revenue Rulings - Payroll Tax

NumberTitleIssuedType

Allowances

PTA005[V2]Exempt Allowances: Motor Vehicle and Accommodation19/1/2011Revenue Ruling
PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons1/7/2009Revenue Ruling
PTA024Overnight Accommodation Allowances Paid to Truck Drivers1/7/2009Revenue Ruling
PTA011Allowances & Reimbursements1/7/2009Revenue Ruling
PTA005[V1]Exempt Allowances: Motor Vehicle and Accommodation Replaced by PTA005[V2]1/7/2009Revenue Ruling

Contractors

PTA035[V2]Contractors – 90 Day Exemption28/6/2012Revenue Ruling
PTA038Determining Whether a Worker is an Employee This Revenue Ruling should be read in conjunction with IC0052/8/2011Revenue Ruling
IC005Contractors 1/7/2009Information Circular
PTA035[V1] Contractors - 90 Day Exemption Replaced by PTA035[V2]1/7/2009 Revenue Ruling
PTA033Contractors – Services Ancillary to the Supply of Goods1/7/2009Revenue Ruling
PTA023Contractors Engaging Others1/7/2009Revenue Ruling
PTA022Contractors – Services not Ordinarily Required1/7/2009Revenue Ruling
PTA021Exemption for Contractors Ordinarily Rendering Services to the Public1/7/2009Revenue Ruling
PTA020Contractors – 180 Day Exemption1/7/2009Revenue Ruling
PTA019Contractors – Labour & Non-labour Deductions1/7/2009Revenue Ruling
PTA018Contractors Deductions1/7/2009Revenue Ruling
PTA014Contractors – What Constitutes a Day's Work1/7/2009Revenue Ruling
PTA007Contractor Provisions – Door-to-Door Sale of Goods1/7/2009Revenue Ruling
PTA006Payroll Tax Exemption for Payments to Owner-Drivers1/7/2009Revenue Ruling

Employment Agency Contracts

IC028Employment Agency8/7/2011Information Circular
PTA026[V2]Employment Agency Contracts – Declaration by Exempt Clients8/7/2011Revenue Ruling
IC006Employment Agency Replaced by IC0281/7/2009Information Circular
PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies1/7/2009Revenue Ruling
PTA028Employment Agency Contracts – Workers On-hired to Government1/7/2009Revenue Ruling
PTA027Employment Agency Contracts – Chain of On-hire1/7/2009Revenue Ruling
PTA026[V1]Employment Agency Contracts – Declaration by Exempt Clients Replaced by PTA026[V2]1/7/2009Revenue Ruling

Exemptions

IC054Employee Share Schemes / Maternity and Adoption Leave Exemption *NEW*6/12/2012Information Circular
IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees31/5/2012Information Circular
IC021Payroll Tax Exemption for Wages Paid to Apprentices and Trainees Replaced by IC04319/1/2011Information Circular
PTA036[W]Payroll Tax Exemption for Wages Paid to Apprentices and Trainees Replaced by IC021
This Revenue Ruling has been withdrawn
13/7/2010Revenue Ruling
PTA012Exemption for Maternity & Adoption Leave Pay1/7/2009Revenue Ruling
PTA009Charitable Exemptions – Meaning of Exclusively
This Revenue Ruling has been withdrawn
1/7/2009Revenue Ruling

Groupings

IC004Groupings 1/7/2009Information Circular
PTA031 Commissioner's Discretion to Exclude from a Group
Application for Grouping Exclusion
1/7/2009Revenue Ruling
PTA017Grouping of Professional Practices & Administrative Businesses1/7/2009Revenue Ruling

Historical Rates

IC083Rates8/11/2015Information Circular
IC073Rates Replaced by IC08311/7/2014Information Circular
IC062Rates Replaced by IC07322/7/2013Information Circular
IC049Rates Replaced by IC06229/6/2012Information Circular
IC027Rates Replaced by IC0495/7/2011Information Circular
IC014Historical Rates Replaced by IC0275/7/2010Information Circular
IC003Historical Rates Replaced by IC0141/7/2009Information Circular

Nexus Provisions

PTA039Payroll Tax Nexus Provisions12/5/2011Revenue Ruling
IC011Payroll Tax Nexus Provisions Replaced by PTA03928/6/2010Information Circular
PTA002Expatriate Employees Replaced by IC0111/7/2009Revenue Ruling

Rebates

PTASA003[V3]Small Business Payroll Tax Rebate 21/6/2016
Revenue Ruling
PTASA002[V2]
Small Business Payroll Tax Rebate Replaced by PTASA002[V3]
18/6/2015
Revenue Ruling
IC060Cessation of South Australian Payroll Tax Exporters Rebate 27/6/2013Information Circular
IC056State Budget 2013-146/6/2013
Information Circular
PTASA002Small Business Payroll Tax Rebate Replaced by PTASA002[V2] 6/6/2013Revenue Ruling
PTASA001Exporters Rebate3/2/2012Revenue Ruling
IC031Exporters Rebate Replaced by PTASA0013/8/2011Information Circular
IC016Rebates Replaced by IC021 and IC03113/7/2010Information Circular
IC009Rebates for Renewable Energy Projects 30/4/2010Information Circular
IC007Rebates - Replaced by IC0161/7/2009Information Circular

Tax Administration and Budget Releases

IC080Interest Rates 2015-161/7/2015Information Circular
IC070Interest Rates 2014-15 Replaced by IC0801/7/2014Information Circular
IC058Interest Rates 2013-14 Replaced by IC07027/6/2013Information Circular
IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 6/12/2012Information Circular
IC050Interest Rates 2012-13 Replaced by IC0583/7/2012Information Circular
IC040State Budget 2012-1331/5/2012Information Circular
IC039Debt Management Process22/5/2012Information Circular
IC025Interest Rates 2011-12 Replaced by IC0501/7/2011Information Circular
PTA036Interest & Penalty19/1/2011Revenue Ruling
TAA001Application of Interest and Penalty Tax19/1/2011Revenue Ruling
IC018State Budget 2010-1116/9/2010Information Circular
IC015Interest Rates 2010-11 Replaced by IC0255/7/2010Information Circular

Wages

PTA015[V2]Workers' Compensation Payments14/6/2016Revenue Ruling
PTA013[V2]Fees Paid to Golf Professionals by Golf Clubs17/7/2013Revenue Ruling
IC054Employee Share Schemes / Maternity and Adoption Leave Exemption 6/12/2012Information Circular
PTA037Paid Parental Leave19/1/2011Revenue Ruling
PTA030Penalty Charged Under Superannuation Guarantee Charge1/7/2009Revenue Ruling
PTA015Workers' Compensation Payments Replaced by PTA015[V2]1/7/2009Revenue Ruling
PTA013[V1]Fees Paid to Golf Professionals by Golf Clubs. Replaced by PTA013[V2]1/7/2009Revenue Ruling
PTA010Wage Subsidies1/7/2009Revenue Ruling
PTA008GST Considerations for the Calculation of Payroll Tax Liability1/7/2009Revenue Ruling
PTA004Termination Payments1/7/2009Revenue Ruling
PTA003Fringe Benefits1/7/2009Revenue Ruling
PTA001South Australian Payroll Tax Liability for Wages Paid by an Employer Replaced by IC0111/7/2009Revenue Ruling

Other

IC033Minister for Finance28/11/2011Information Circular
IC002General - Replaced by Payroll Tax Guide to Legislation1/7/2009Information Circular

View a sequential list of all RevenueSA Information Circulars.

View a sequential list of all RevenueSA 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. A review has been undertaken on their content and current information has been reissued in Revenue Ruling (RR) or Information Circular (IC) format, or is available in another publication or on the RevenueSA Internet site.

View historical Payroll Tax Circulars (information only).