Information Circulars & Revenue Rulings - Stamp Duty

Latest version appears in list below. Previous versions can be accessed from current version by navigating to History section and selecting the link to the version you would like to view.

Conveyance - Business

Number TitleVersion
(if applicable)
Issued Type
SDA009Conveyance by Direction27/12/2018Revenue Ruling
IC103Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) 7/12/2018Information Circular
IC099Stamp Duty on Business Transactions 10/5/2017Information Circular
IC093State Budget 2016-17 7/7/2016Information Circular
IC086 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property Replaced by IC1037/12/2015Information Circular
IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
SDA008 2015-16 State Budget Amendment to Section 60A(1) and other Sections 3 18/6/2015 Revenue Ruling
IC076 State Budget 2015-16: Stamp Duty Measures   18/6/2015 Information Circular
IC075 State Budget 2015-16   18/6/2012 Information Circular
SDA010 Duty Assessed on the Sale of a Business 1 16/1/2015 Revenue Ruling
IC040 State Budget 2012-13   31/5/2012 Information Circular
IC038 Conveyances of Intangible Property   18/1/2012 Information Circular
IC010 Transfer of Fishing Licences - Liability for Duty   31/5/2010 Information Circular
SDA001 Transfers of Partnership Interests Withdrawn  4/12/2009 Revenue Ruling

Conveyances - Family Farms

Number TitleVersion
(if applicable)
Issued Type
SDA009Conveyance by Direction27/12/2018Revenue Ruling
SDA007 Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts 1 16/12/2013 Revenue Ruling

Conveyance - Land

Number TitleVersion
(if applicable)
Issued Type
SDA012Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments17/12/2018Revenue Ruling
SDA009Conveyance by Direction27/12/2018Revenue Ruling
IC103Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) 7/12/2018Information Circular
IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017Information Circular
SDA008 2015-16 State Budget Amendment to Section 60A(1) and other Sections 3 18/6/2015 Revenue Ruling
IC079 Special Disability Trusts   18/6/2015 Information Circular
SDA011Calculation of Life Estates14/6/2015Revenue Ruling
SDA005 Calculation of Life Estates Replaced by SDA011 20/11/2012 Revenue Ruling
IC030 Conveyance of Property Between De Facto Partners   21/7/2011 Information Circular
SDA002 Transportable Homes 1 16/8/2010 Revenue Ruling

Conveyance - Non Real Property

Number TitleVersion
(if applicable)
Issued Type
IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
IC076 State Budget 2015-16: Stamp Duty Measures   18/6/2015 Information Circular
IC075 State Budget 2015-16   18/6/2012 Information Circular
IC044 State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers   31/5/2012 Information Circular
IC040 State Budget 2012-13   31/5/2012 Information Circular
IC038 Conveyances of Intangible Property   18/1/2012 Information Circular
IC036 Recognised Financial Markets   18/1/2012 Information Circular
IC035 Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust   18/1/2012 Information Circular
IC034 Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances   16/12/2011 Information Circular
IC030 Conveyance of Property Between De Facto Partners   21/7/2011 Information Circular
IC010 Transfer of Fishing Licences - Liability for Duty   31/5/2010 Information Circular

Conveyance - Other

Number TitleVersion
(if applicable)
Issued Type
SDA004 Securitisation Transactions 1 31/1/2012 Revenue Ruling
SDA003 Instruments Which Vary the Terms of a Discretionary Trust 1 18/1/2012 Revenue Ruling
IC037 Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c)   18/1/2012 Information Circular

Corporate Reconstructions

Number TitleVersion
(if applicable)
Issued Type
IC085Part 4AA: Corporate Group Exemptions 26/11/2015Information Circular
IC077 Part 4AA: Corporate Group Exemptions 
Replaced by IC085 18/6/2015 Information Circular
IC056 State Budget 2013-14   06/6/2013 Information Circular

Documents to Correct an Error

Number TitleVersion
(if applicable)
Issued Type
IC101Transfer of Property to Correct an Error 10/5/2017Information Circular
IC100Deeds of Rectification 10/5/2017Information Circular

Exemptions / Concessions / Ex Gratia Payments

Number TitleVersion
(if applicable)
Issued Type
IC093State Budget 2016-17 7/7/2016Information Circular
IC079 Special Disability Trusts   18/6/2015 Information Circular
IC077 Part 4AA: Corporate Group Exemptions   18/6/2015 Information Circular
SDA006 Stamp Duty Relief for Ex-Service Persons 1 21/12/2012 Revenue Ruling
IC040 State Budget 2012-13   31/5/2012 Information Circular
SDA004 Securitisation Transactions 1 31/1/2012 Revenue Ruling
IC035 Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust   18/1/2012 Information Circular
SDA002 Transportable Homes 1 16/8/2010 Revenue Ruling

Insurance

Number TitleVersion
(if applicable)
Issued Type
IC022 Stamp Duties (Insurance) Amendment Act 2011   21/4/2011 Information Circular

Land Holder

Number TitleVersion
(if applicable)
Issued Type
IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017Information Circular
IC076 State Budget 2015-16: Stamp Duty Measures   18/6/2015 Information Circular
IC040 State Budget 2012-13   31/5/2012 Information Circular
IC029 Land Holding Entities & Tax Avoidance Schemes   21/7/2011 Information Circular
IC018 State Budget 2010-11   16/9/2010 Information Circular

Motor Vehicles

Number TitleVersion
(if applicable)
Issued Type
IC088Stamp Duty on Motor Vehicles: Registration of Heavy Vehicles - Dutiable Value and Dealer Exemptions 4/1/2016Information Circular
IC087Stamp Duty on Motor Vehicles: Registration of Motor Vehicles - Dutiable Value and Dealer Exemptions 4/1/2016Information Circular

Off-the-plan Concession / Inner City Rebate

Number TitleVersion
(if applicable)
Issued Type
IC093State Budget 2016-17 7/7/2016Information Circular
IC089Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries 21/6/2016Information Circular
IC068 Stamp Duty on Off-the-Plan Apartments   5/6/2014 Information Circular
IC065 Extension of the Boundaries of Stamp Duty Relief for Off-the-Plan Apartments   29/10/2013 Information Circular
IC053 State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012    6/12/2012 Information Circular
IC048 Stamp Duty on Off-the-Plan Apartments   28/6/2012 Information Circular
IC045 State Budget 2012-13 - Stamp Duty - Inner City Rebate   31/5/2012 Information Circular
IC041 State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments
Replaced by IC048 31/5/2012 Information Circular
IC040 State Budget 2012-13   31/5/2012 Information Circular

Tax Administration and Budget Releases

See State Budget Updates page for future Budget information

See Interest & Penalty page for future interest & penalty information

Number TitleVersion
(if applicable)
Issued Type
IC097Foreign Currency Transactions 6/12/2016Information Circular
IC093State Budget 2016-17 7/7/2016Information Circular
IC090Interest Rates 2016-17See Interest & Penalty Tax1/7/2016Information Circular
IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property Replaced by IC1037/12/2015Information Circular
IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
IC080 Interest Rates 2015-16
Replaced by IC090 1/7/2015 Information Circular
IC079 Special Disability Trusts   18/6/2015 Information Circular
SDA008 2015-16 State Budget Amendment to Section 60A(1) and other Sections 3 18/6/2015 Revenue Ruling
IC076 State Budget 2015-16: Stamp Duty Measures   18/6/2015 Information Circular
IC075 State Budget 2015-16   18/6/2012 Information Circular
IC070 Interest Rates 2014-15
Replaced by IC080 1/7/2014 Information Circular
IC067 Repeal of Succession Duties Act 1928   5/12/2013 Information Circular
IC063 Stamp Duty Regulations 2013   10/9/2013 Information Circular
IC058 Interest Rates 2013-14
Replaced by IC070 27/6/2013 Information Circular
IC056 State Budget 2013-14   06/6/2013 Information Circular
IC053 State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012    6/12/2012 Information Circular
IC050 Interest Rates 2012-13
Replaced by IC058 3/7/2012 Information Circular
IC045 State Budget 2012-13 - Stamp Duty - Inner City Rebate   31/5/2012 Information Circular
IC044 State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers   31/5/2012 Information Circular
IC041 State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments
Replaced by IC048 31/5/2012 Information Circular
IC040 State Budget 2012-13   31/5/2012 Information Circular
IC039 Debt Management Process   22/5/2012 Information Circular
IC034 Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances   16/12/2011 Information Circular
IC033 Minister for Finance   28/11/2011 Information Circular
IC032 Documents to be Submitted for Opinion Assessment   28/10/2011 Information Circular
IC025 Interest Rates 2011-12
Replaced by IC050 1/7/2011 Information Circular
TAA01 Application of Interest & Penalty Tax   19/1/2011 Revenue Ruling
IC018 State Budget 2010-11   16/9/2010 Information Circular
IC015 Interest Rates 2010-11
Replaced by IC025 5/7/2010 Information 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 Stamp Duty Circulars (information only).