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 and of changes in administrative practices or taxation laws. Please see Information Circulars and Revenue Rulings for current publications.
The Circulars below are available for historical information only. 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. The following historical Circular are still to be reviewed and released in a new format.
- Circular 61 – Section 71E of the Stamp Duties Act 1923. Obligation of a person to lodge a statement with the Commissioner
- Circular 109 – Stamp Duties (Concessions) Amendment Act 1994 – Family Farm Transfers
- Circular 156 – Access to documents held by solicitors and legal professional privilege – Guidelines
- Circular 265 – Stamp Duty – Sale of Retirement Villages
- Circular 282 – Domestic Partners
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.
A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.
To view a list of historical Circulars issued by RevenueSA, select a category below:
Debit Tax was abolished from 1 July 2005, therefore these Circulars are no long applicable but are available for historical information only.
Number | Title | Date Issued |
|---|---|---|
STATUTES AMENDMENT (BUDGET 2004) ACT 2004 | 1/7/2004 | |
STATE BUDGET 2004-2005 | 27/5/2004 | |
STATUTES AMENDMENT (FINANCIAL INSTITUTIONS) ACT 1999 | 5/8/1999 | |
ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES | 12/8/1997 | |
SOUTH AUSTRALIAN DEBITS TAX ACT 1994 | 31/5/1994 | |
DEBITS TAX (RATES) AMENDMENT ACT 1992 (NO. 48 OF 1992) | 7/12/1992 | |
DEBITS TAX ACT 1990 | 10/9/1991 |
Number | Title | Date Issued |
|---|---|---|
SUMMARY OF CHANGES FOR 2009/2010 | 30/6/2009 | |
SUMMARY OF CHANGES FOR EMERGENCY SERVICES FUNDING ACT 1998 (Fixed Property Component) | 29/6/2009 | |
STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 | 27/12/2009 | |
SUMMARY OF CHANGES FOR 2008/2009 | 30/6/2008 | |
SUMMARY OF CHANGES FOR 2007/2008 | 8/8/2007 | |
DOMESTIC PARTNERS | 11/7/2007 | |
SUMMARY OF CHANGES FOR 2006/2007 | 30/6/2006 | |
SUMMARY OF CHANGES FOR 2005/2006 | 7/7/2005 | |
SUMMARY OF CHANGES FOR 2004/2005 | 1/7/2004 | |
SUMMARY OF CHANGES FOR 2003/2004 | 21/7/2003 | |
SUMMARY OF CHANGES FOR 2002/2003 | 23/7/2002 | |
SUMMARY OF CHANGES FOR 2001/2002 | 20/7/2001 | |
SUMMARY OF CHANGES FOR 2000/2001 | 30/6/2000 | |
A GUIDE TO LEGISLATION | 15/11/1999 | |
EMERGENCY SERVICES LEVY FUNDING ACT 1998 (FIXED PROPERTY COMPONENT) | 15/9/1999 | |
EMERGENCY SERVICES LEVY FUNDING ACT 1998 (FIXED PROPERTY COMPONENT) | 3/8/1999 | |
EMERGENCY SERVICES LEVY (FIXED PROPERTY) PROPERTY SETTLEMENTS (CERTIFICATES/SECTION 7) | 29/6/1999 |
Financial Institutions Duty was abolished from 1 July 2001, therefore these Circulars are no long applicable but are available for historical information only.
Number | Title | Date Issued |
|---|---|---|
TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2000 | 7/7/2000 | |
NON-DUTIABLE RECEIPTS RECEIPTS OF BONUSES FOR OLDER AUSTRALIANS AND FAMILY ASSISTANCE PAID UNDER A NEW TAX SYSTEM | 6/7/2000 | |
NON-DUTIABLE RECEIPTS RECEIPT OF A FIRST HOME OWNER GRANT | 4/7/2000 | |
NON-DUTIABLE RECEIPTS TRANSFERS FROM INCOME EQUALISATION DEPOSITS AND FARM MANAGEMENT BONDS TO FARM MANAGEMENT DEPOSITS | 28/5/1999 | |
NON-DUTIABLE RECEIPTS ON BEHALF OF CHARITABLE ORGANISATIONS DESTINED FOR ACCOUNTS OUTSIDE SOUTH AUSTRALIA | 18/3/1999 | |
LIABILITY TO FINANCIAL INSTITUTIONS DUTY USE OF A FINANCIAL INSTITUTION TO TRANSMIT MONEY OUT OF THE STATE | 7/12/1998 | |
SHORT-TERM DEALINGS MEANING OF "WITHIN OR OUTSIDE SOUTH AUSTRALIA" TRANSACTIONS OCCURRING OUTSIDE AUSTRALIA | 12/11/1998 | |
FINANCIAL INSTITUTIONS DUTY (DUTIABLE RECEIPTS) AMENDMENT ACT 1998 - NO 4 OF 1998 | 2/4/1998 | |
FINANCIAL INSTITUTIONS DUTY (EXEMPT ACCOUNTS) AMENDMENT ACT, 1994 - NO. 69 OF 1994 | 13/1/1995 | |
SHORT TERM MONEY MARKET OPERATORS | 18/10/1993 | |
EXEMPTION OF EXPORT INCOME FROM FINANCIAL INSTITUTIONS DUTY (FID) | 14/10/1993 | |
FINANCIAL INSTITUTIONS DUTY NON-DUTIABLE RECEIPTS - TREASURY PRODUCTS - OFFSHORE BANKING UNITS | 29/9/1993 | |
FINANCIAL INSTITUTIONS DUTY -NON-DUTIABLE RECEIPTS -OVERSESA PENSIONS -DOMICILIARY NURSING CARE BENEFITS -FARM HOUSEHOLD SUPPORT SCHEME PAYMENTS | 24/9/1993 | |
FINANCIAL INSTITUTIONS DUTY ACT, 1983 RATE OF DUTY REDUCTION | 20/5/1993 | |
TRANSFERS OF FUNDS BETWEEN ACCOUNTS | 20/10/1992 | |
INTERNAL ACCOUNTING PRACTICE | 26/5/1992 | |
SHORT-TERM DEALING ACCOUNT RECEIPT OF MONEY FROM OUTSIDE SOUTH AUSTRALIA | 1/12/1996 | |
USE OF A FINANCIAL INSTITUTION FOR TRANSMISSION OF MONEY | 26/5/1992 | |
MATURITY AND ROLLOVERS OF BILLS OF EXCHANGE | 1/12/1996 | |
NON-DUTIABLE RECEIPTS PENSION PAYMENTS SOUTH AUSTRALIAN HOUSING TRUST DIRECT CREDITS | 10/9/1991 | |
FINANCIAL INSTITUTIONS DUTY ACT AMENDMENT ACT 1990 - NO.43 OF 1990 | 21/11/1990 |
Number | Title | Date Issued |
|---|---|---|
FIRST HOME OWNERS BOOST | 22/10/2008 | |
STATE BUDGET 2008-2009 | 31/7/2008 | |
STATE BUDGET 2008-2009 | 5/6/2008 | |
DOMESTIC PARTNERS | 11/7/2007 | |
FIRST HOME OWNER GRANT (MISCELLANEOUS) AMENDMENT ACT 2004 | 20/12/2004 | |
STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002 | 28/11/2002 | |
FIRST HOME OWNER GRANT (NEW HOMES) AMENDMENT ACT 2001 | 31/7/2001 | |
FIRST HOME OWNER GRANT (NEW ZEALAND CITIZENS) AMENDMENT ACT 2000 | 21/9/2000 | |
GUIDE TO THE LEGISLATION | 4/4/2000 |
| Number | Title | Date Issued |
|---|---|---|
| Circular 304 | STATUTES AMENDMENT AND REPEALS (TAXATION ADMINISTRATION ACT 2008) | 27/1/2009 |
| Circular 305 | STATE BUDGET 2008-2009 | 31/7/2008 |
| Circular 291 | CONDITIONS OF REVNET APPROVAL | 20/6/2008 |
| Circular 288 | STATE BUDGET 2008-2009 | 5/6/2008 |
| Circular 284 | STATE BUDGET 2007-2008 | 9/8/2007 |
| Circular 282 | DOMESTIC PARTNERS | 11/7/2007 |
| Circular 278 | STATE BUDGET 2007-2008 | 7/6/2007 |
| 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 226 | COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 | 6/3/2002 |
| Circular 218 | STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001 | 30/7/2001 |
| Circular 216 | STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001 | 31/5/2001 |
| Circular 205 | REVENUESA AND THE GOODS AND SERVICES TAX (GST) | 21/9/2000 |
| Circular 198 | NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000 | 23/6/2000 |
| Circular 194 | COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 | 2/12/199 |
| Circular 174 | CHANGE OF NAME FOR OFFICE | 18/9/1998 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES Under review | 12/8/1997 |
| Circular 97 | NEW OFFICE LOCATION | 20/1/1994 |
| Circular 95 | EXPIATION OF OFFENCES | 9/12/1993 |
| Circular 53 | STAMP DUTIES OFFICE PUBLIC COUNTER - EARLY CLOSING WEDNESDAYS | 10/11/2002 |
| Circular 52 | CLAIMS OF PRIVACY BY FINANCIAL INSITUTIONS | 18/6/1992 |
| Circular 51 | STATE TAXATION OFFICE - CONTACT OFFICERS | 3/9/1991 |
| Circular 50 | OFFICE HOURS FOR PAYMENTS AND ENQUIRIES | 25/6/1991 |
| umber | Title | Date Issued |
|---|---|---|
| Circular 311 | LAND TAX RELIEF FOR AGED CARE FACILITIES | 4/6/2009 |
| Circular 310 | APPLICATION OF INTEREST AND PENALTY TAX See Land Tax Guide to Legislation for current information. | 5/3/2009 |
| Circular 308 | STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 | 27/1/2009 |
| Circular 289 | LAND TAX ANTI-AVOIDANCE PROVISIONS | 16/6/2008 |
| Circular 284 | STATE BUDGET 2007-2008 | 9/8/2001 |
| Circular 282 | DOMESTIC PARTNERS | 11/7/2007 |
| Circular 279 | STATE BUDGET 2007-2008 | 14/6/2007 |
| Circular 278 | STATE BUDGET 2007-2008 | 7/6/2007 |
| Circular 262 | A GUIDE TO LEGISLATION LAND TAX ACT 1936 LAND TAX REGULATIONS 1999 See Land Tax Guide to Legislation for current information | 2/11/2005 |
| Circular 257 | INTRODUCTION OF QUARTERLY INSTALMENTS AND PENALTY TAX CHANGES See Land Tax Guide to Legislation for current information | 30/5/2005 |
| Circular 256 | INTRODUCTION OF QUARTERLY INSTALMENTS [Replaced by Circular No 257] | 26/5/2005 |
| Circular 254 | STATE BUDGET 2005-2006 | 26/5/2005 |
| Circular 252 | LAND TAX | 11/2/2005 |
| Circular 246 | STATE BUDGET 2004-2005 | 27/5/2004 |
| Circular 218 | STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001 | 30/7/2001 |
| Circular 216 | STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001 | 31/5/2001 |
| Circular 195 | LAND TAX (INTENSIVE AGISTMENT) AMENDMENT ACT 1999 | 3/12/1999 |
| Circular 192 | REGULATIONS UNDER THE LAND TAX ACT 1936 | 19/8/1999 |
| Circular 161 | LAND TAX (LAND HELD ON TRUST) AMENDMENT ACT 1997 | 23/12/1997 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES Under review | 12/8/1997 |
| Circular 141 | A GUIDE TO LEGISLATION LAND TAX ACT 1936 [Replaced by Circular No 262] | 24/10/1996 |
| Circular 133 | LAND TAX (HOME UNIT COMPANIES) AMENDMENT ACT 1995 | 27/11/1995 |
| Circular 127 | LAND TAX REBATE SCHEME FOR HOUSING LAND DEVELOPERS | 23/8/1995 |
| Circular 121 | RATES OF LAND TAX 1994-95 [Replaced by Circular No 262] | 12/11/1994 |
| Circular 117 | RE: EXEMPTION FOR PRINCIPAL PLACE OF RESIDENCE [Replaced by Circular No 262] | 1/9/1994 |
| Circular 107 | TRUSTS [Replaced by Circular No 262] | 15/11/1993 |
| Circular 92 | INQUIRY COUNTER AND PAYMENT FACILITY [Replaced by Circular No 262] | 15/11/1993 |
| Circular 91 | RATES OF LAND TAX 1993-94[Replaced by Circular No 121] | 9/11/1993 |
| Circular 75 | LAND TAX ACT 1936 RECOVERY OF UNPAID LAND TAX ACCRUED PRIOR TO A CHANGE IN OWNERSHIP OF LAND [Replaced by Circular No 262] | 4/6/1993 |
| Circular 62 | RATES OF LAND TAX - 1992/93 [Replaced by Circular No 91] | 19/11/1992 |
| Circular 49 | RATES OF LAND TAX - 1991/92 [Replaced by Circular No 62] | 5/12/1991 |
| Circular 48 | LAND TAX ENQUIRY SYSTEM (CERTIFICATES OF LAND TAX PAYABLE PURSUANT TO SECTION 66a OF THE LAND TAX ACT, 1936) EFFECTIVE FROM 1 JULY, 1991 [Replaced by Circular No 262] | 8/11/1991 |
| Circular 47 | TRUSTS [Replaced by Circular No 107] | 8/11/1991 |
| Circular 46 | LAND USED FOR PRIMARY PRODUCTION -EXEMPTION CRITERIA [Replaced by Circular No 262] | 8/11/1991 |
| Circular 45 | A GUIDE TO LEGISLATION LAND TAX ACT, 1936 [Replaced by Circular No 141] | 1/9/1995 |
These Circulars have been replaced by Consumer and Business Services who now administer lottery licences and charity collections. Please visit www.cbs.sa.gov.au/liquor-gambling-lotteries for more information.
| Number | Title | Date Issued |
|---|---|---|
| Circular 245 | SOUTH AUSTRALIAN LOTTERY & GAMING ACT 1936 SOUTH AUSTRALIAN LOTTERY & GAMING REGULATIONS 1993 INSTANT LOTTERY TICKETS LOTTERY INSPECTORS | 31/3/2004 |
| Circular 231 | SOUTH AUSTRALIAN LOTTERY & GAMING REGULATIONS 1993 TRADE PROMOTION LOTTERY CHANGES TO APPLY FROM 25 JULY 2002 | 23/8/2002 |
| Circular 225 | DISHONEST, DECEPTIVE OR MISLEADING CONDUCT OFFENCE LOTTERY AND GAMING ACT 1936 | 21/2/2002 |
| Circular 223 | SOUTH AUSTRALIAN LOTTERY & GAMING REGULATIONS 1993 VARIATION OF INSTANT LOTTERY RULES | 2/1/2002 |
| Circular 204 | SOUTH AUSTRALIAN LOTTERY & GAMING REGULATIONS 1993 TRADE PROMOTION LOTTERY CHANGES TO APPLY FROM 17 AUGUST 2000 | 31/8/2000 |
| Circular 185 | SOUTH AUSTRALIAN LOTTERY & GAMING REGULATIONS 1993 CHANGES TO APPLY FROM 6 APRIL 1999 | 28/5/1999 |
| 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 | PAYROLL TAX - A GUIDE TO LEGISLATION See Payroll Tax Guide to Legislation for current information | 3/7/2008 |
| Circular 302 | TERMINATION PAYMENTSSee Revenue Ruling PTA004 for current information | 1/7/2008 |
| Circular 301 | PAY-ROLL TAX CHARITABLE EXEMPTION - MEANING OF EXCLUSIVELY | 3/7/2008 |
| Circular 300 | EXEMPTION FOR MATERNITY AND ADOPTION LEAVE PAY See Revenue Ruling PTA012 for current information | 3/7/2008 |
| Circular 299 | FRINGE BENEFITS See Revenue Ruling PTA003 for current information | 3/7/2008 |
| Circular 298 | EXEMPT ALLOWANCES See Revenue Ruling PTA005 for current information | 3/7/2008 |
| Circular 297 | EXPATRIATE EMPLOYEES See Revenue Ruling PTA001 for current information | 3/7/2008 |
| Circular 296 | SOUTH AUSTRALIAN PAY-ROLL TAX LIABILITY FOR WAGES PAID BY AN EMPLOYER See Revenue Ruling PTA002 for current information | 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 Under Review | 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 TRAVELING ALLOWANCES | 11/12/1990 |
| Circular 28 | A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 [Replaced by Circular No 137] | 18/6/1992 |
As outlined in the State Budget handed down on 16 September 2010, the Petroleum Subsidy Scheme was abolished from 1 January 2011. For further information please see Information Circular 18.
| Number | Title | Date Issued |
|---|---|---|
| Circular 78 | CALCULATION OF LICENCE FEE | 1/7/1993 |
| Circular 56 | BUSINESS FRANCHISE (PETROLEUM PRODUCTS) ACT, 1979 DIESEL FUEL CERTIFICATE | 19/9/1991 |
| Circular 55 | BUSINESS FRANCHISE (PETROLEUM PRODUCTS) ACT, 1979 DIESEL FUEL CERTIFICATE DUAL USER | 19/9/1991 |
| Circular 54 | A GUIDE TO LEGISLATION BUSINESS FRANCHISE (PETROLEUM PRODUCTS) ACT, 1979 | 11/12/1990 |
| Number | Title | Date Issued |
|---|---|---|
| Circular 312 | STAMP DUTIES (TAX REFORM) AMENDMENT ACT 2009 | 4/6/2009 |
| Circular 309 | STAMP DUTY - TOP HATTING - RELIEF FOR RESTRUCTURE OF AUSTRALIAN STAPLED REAL ESTATE INVESTMENT TRUSTS See Information Circular IC035 for current information | 27/2/2009 |
| Circular 308 | STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 | 27/1/2009 |
| Circular 305 | STATE BUDGET 2008-2009 | 31/7/2008 |
| Circular 304 | STAMP DUTIES - RECOGNISED FINANCIAL MARKETS - STAMP DUTIES VARIATION REGULATIONS 2008 See Information Circular IC036 for current information | 27/6/2008 |
| Circular 292 | STAMP DUTIES (TRUSTS) AMENDMENT ACT 2008 | 27/6/2008 |
| Circular 290 | GENERAL EXEMPTION 26 | 19/6/2008 |
| Circular 288 | STATE BUDGET 2008-2009 | 5/6/2008 |
| Circular 287 | STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006 | 27/3/2008 |
| Circular 286 | REGULATION TO PRESCRIBE "SPECIAL ACTS" FOR THE PURPOSES OF SECTION 71F(6)(C) See Information Circular IC037 for current information | 25/1/2008 |
| Circular 285 | EXTENSION OF MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS | 21/12/2007 |
| Circular 282 | DOMESTIC PARTNERS | 11/7/2007 |
| Circular 277 | TRANSFER OF QUOTED FINANCIAL PRODUCTS | 31/5/2007 |
| Circular 276 | RENTAL BUSINESS PROVISIONS | 4/5/2007 |
| Circular 275 | PRIVATE UNIT TRUSTS | 20/12/2006 |
| Circular 274 | MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS | 12/12/2006 |
| Circular 273 | STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006 | 23/11/2006 |
| Circular 272 | STATE BUDGET 2006-2007 | 21/9/2006 |
| Circular 271 | A GUIDE TO STAMP DUTY ON MOTOR VEHICLE REGISTRATIONS See Information Circular IC087 for current information | 18/7/2006 |
| Circular 270 | CONVEYANCE OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF A LICENCE) | 6/7/2006 |
| Circular 267 | STAMP DUTY ON MOTOR VEHICLES - RELIEF FOR DISABILITY SERVICES PROVIDERS See Information Circular IC075 for current information | 16/6/2006 |
| Circular 265 | STAMP DUTY - SALE OF RETIREMENT VILLAGES Under review, new publication being developed | 7/3/2006 |
| Circular 264 | MOTOR VEHICLE STAMP DUTY EX GRATIA RELIEF FOR PARENTS OR GUARDIANS OF MINORS WITH DISABILITIES See Information Circular IC075 for current information | 27/01/2006 |
| Circular 263 | STAMP DUTY RELIEF FOR PERSONS WITH DISABILITIES [Replaced by Circular 267] | 20/01/2006 |
| Circular 260 | CONVEYANCE OF WATER LICENCES [Replaced by Circular 270] | 11/8/2005 |
| Circular 255 | STATE BUDGET 2005-2006 | 26/5/2005 |
| Circular 253 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 2004 | 3/3/2005 |
| Circular 251 | STAMP DUTY RELIEF FOR LOWER EYRE PENINSULA BUSHFIRES | 3/2/2005 |
| Circular 247 | STATUTES AMENDMENT (BUDGET 2004) ACT 2004 | 1/7/2004 |
| Circular 246 | STATE BUDGET 2004-2005 | 27/5/2004 |
| Circular 244 | STAMP DUTY ON INSTRUMENTS WHICH VARY THE TERMS OF A DISCRETIONARY TRUST See Revenue Ruling SDA003 for current information | 5/12/2003 |
| Circular 243 | DOCUMENTS TO BE SUBMITTED FOR OPINION ASSESSMENT ~STANDARD REQUIREMENTS~ See Stamp Duty Document Guide (Opinions) for current information | 2/10/2003 |
| Circular 242 | STAMP DUTIES ACT 1923 RENTAL BUSINESS PROVISIONS | 29/9/2003 |
| Circular 241 | STAMP DUTIES (RENTAL AND MORTGAGE DUTY) AMENDMENT ACT 2003 | 25/9/2003 |
| Circular 239 | CONVEYANCES OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF THE LICENCE) [Replaced by Circular 270] | 3/7/2003 |
| Circular 238 | STAMP DUTIES - RENTAL AND MORTGAGE DUTY | 29/5/2003 |
| Circular 237 | STAMP DUTY - PROCLAMATION - SECTION 90V PROCLAIMED COUNTRIES | 10/12/2002 |
| Circular 236 | STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002 | 28/11/2002 |
| Circular 235 | STAMP DUTIES (GAMING MACHINE SURCHARGE) AMENDMENT ACT 2002 | 28/11/2002 |
| Circular 234 | "OFF-THE-PLAN" SALES OF PROPERTY See Revenue Ruling SDA008 for current information | 3/10/2002 |
| Circular 233 | STAMP DUTY - LEASES | 2/10/2002 |
| Circular 232 | STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT ACT 2002 | 6/9/2002 |
| Circular 230 | REGULATIONS UNDER THE STAMP DUTIES ACT 1923 | 21/8/2002 |
| Circular 228 | STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT BILL 2002 | 11/7/2002 |
| Circular 227 | STAMP DUTY RELIEF GUIDELINES FOR CORPORATE RECONSTRUCTIONS | 24/6/2002 |
| Circular 224 | CALCULATION OF LIFE INTERESTS See Revenue Ruling SDA011 for current information | 22/1/2002 |
| Circular 218 | STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001 | 30/7/2001 |
| Circular 216 | STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001 | 31/5/2001 |
| Circular 215 | ADMINISTRATIVE SCHEME FOR RELIEF FROM STAMP DUTY IN CONNECTION WITH THE OPENING OF A RURAL BRANCH OF A FINANCIAL INSTITUTION | 18/5/2001 |
| Circular 214 | REGULATIONS UNDER SECTION 67(2)(d) AGGREGATION PROVISION EXCLUSION STAMP DUTIES ACT 1923 | 27/4/2001 |
| Circular 213 | STAMP DUTIES ACT 1923 ANNUAL LICENCE RIDER BENEFITS TAKEN IN CONJUNCTION WITH LIFE COVER | 17/4/2001 |
| Circular 211 | STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION, VEHICLE VALUATION AND INTEREST AND PENALTY TAX AMNESTY [Replaced by Circular 271] | 22/12/2000 |
| Circular 209 | STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT ACT 2000 | 14/12/2000 |
| Circular 208 | WITHDRAWN [Replaced by Circular 211] | 8/11/2000 |
| Circular 207 | STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT BILL 2000 | 8/11/2000 |
| Circular 198 | NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000 | 23/6/2000 |
| Circular 197 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE See Information Circular IC041 for current information | 30/3/2000 |
| Circular 191 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS Under review, new publication being developed | 10/8/1999 |
| Circular 189 | STAMP DUTIES (CONVEYANCE RATES) AMENDMENT ACT 1999 | 5/8/1999 |
| Circular 187 | CONVEYANCES OF INTELLECTUAL PROPERTY See Information Circular IC038 for current information | 28/5/1999 |
| Circular 184 | STAMP DUTIES (CONVEYANCE RATES) AMENDMENT BILL 1999 (CHANGES TO CONVEYANCE RATES FOLLOWING 1999/2000 STATE BUDGET) | 27/5/1999 |
| Circular 183 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1999 | 24/3/1999 |
| Circular 181 | FIRST HOME CONCESSION | 2/3/1999 |
| Circular 179 | STANDARD REQUISITIONS AND REQUIREMENTS [Replaced by Circular 243] | 7/12/1998 |
| Circular 178 | STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) AMENDMENT ACT 1998 - NO 71 OF 1998 | 7/12/1998 |
| Circular 176 | STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) ACT 1998 | 30/10/1998 |
| Circular 173 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1998 | 28/7/1998 |
| Circular 172 | REMOVAL OF EXEMPTION FROM STAMP DUTY - HEAVY VEHICLE REGISTRATIONS | 28/5/1998 |
| Circular 171 | STAMP DUTIES ACT 1923 STAMP DUTY ON MOTOR VEHICLE COMPULSORY THIRD PARTY INSURANCE POLICIES | 28/5/1998 |
| Circular 170 | STAMP DUTIES ACT 1923 GENERAL INSURANCE BUSINESS | 28/5/1998 |
| Circular 168 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE - CONTINUATION OF SCHEME [Replaced by Circular 197] | 28/5/1998 |
| Circular 166 | VALUATIONS Under review, new publication being developed | 13/3/1998 |
| Circular 165 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS [Replaced by Circular 191] | 13/3/1998 |
| Circular 164 | STAMP DUTY ON THE REGISTRATION OF HEAVY VEHICLES DUTIABLE VALUE AND DEALER EXEMPTIONS See Information Circular IC088 for current information | 2/3/1998 |
| Circular 162 | STAMP DUTIES (MISCELLANEOUS NO. 2) AMENDMENT ACT 1997 | 1/12/1997 |
| Circular 157 | STAMP DUTY - SALE OF RETIREMENT VILLAGES [Replaced by Circular 265] | 5/9/1997 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES Under review, new publication being developed | 12/8/1997 |
| Circular 155 | STAMP DUTIES (RATES OF DUTY) AMENDMENT ACT 1997 - No 42 of 1997 | 17/7/1997 |
| Circular 154 | STAMP DUTY ON MOTOR VEHICLES DEALER INTEREST AND PENALTY AMNESTY VEHICLE VALUATION [Replaced by Circular 211] | 3/7/1997 |
| Circular 151 | STAMP DUTY PENALTY AMNESTY 2 JUNE 1997 to 1 AUGUST 1997 | 22/5/1997 |
| Circular 150 | STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION PENALTY AMNESTY VEHICLE VALUATION [Replaced by Circular 154] | 7/5/1997 |
| Circular 149 | THE USE OF A LEASE TO ARTIFICIALLY DEPRESS THE VALUE OF PROPERTY - (BRADNEY CASE | 27/3/1997 |
| Circular 148 | FIRST HOME CONCESSION - EXTENSION OF SCHEME | 27/3/1997 |
| Circular 147 | CONVEYANCES BETWEEN SUPERANNUATION FUNDS TRANSFER OF ASSETS FROM SUPERANNUATION FUNDS TO POOLED SUPERANNUATION TRUSTS [Replaced by Circular 155] | 26/2/1997 |
| Circular 146 | VARIATION OF THE TERMS OF A DISCRETIONARY TRUST | 30/1/1997 |
| Circular 145 | FIRST HOME CONCESSION - EXTENSION OF SCHEME [Replaced by Circular 148] | 20/1/1997 |
| Circular 139 | FIRST HOME CONCESSION [Replaced by Circular 181] | 1/9/1996 |
| Circular 138 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1996, ACT NO. 18 OF 1996 | 8/5/1996 |
| Circular 135 | STAMP DUTIES (VALUATIONS - OBJECTIONS AND APPEALS) AMENDMENT ACT 1995 | 7/12/1995 |
| Circular 134 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1995 | 1/12/1995 |
| Circular 132 | STAMP DUTIES ACT 1923 S31 AGREEMENTS SALE AND LEASE BACK - SALE AND BUY BACK | 24/11/1995 |
| Circular 126 | STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE [Replaced by Circular 168] | 29/5/1995 |
| Circular 124 | STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1994 - MARKETABLE SECURITY TRANSFERS | 14/12/1994 |
| Circular 123 | STAMP DUTY ON THE TRANSFER OF PROPERTY UPON THE BREAKDOWN OF A MARRIAGE OR DEFACTO RELATIONSHIP | 14/12/1994 |
| Circular 122 | FIRST HOME CONCESSION - FALSE DECLARATIONS NOW LIABLE FOR FINES [Replaced by Circular 181] | 9/12/1994 |
| Circular 118 | MORTGAGE DUTY - EXERCISE OF DISCRETION PURSUANT TO SECTION 79(5) OF THE STAMP DUTIES ACT | 8/11/1994 |
| Circular 116 | STAMP DUTIES (SECURITIES CLEARING HOUSE) AMENDMENT ACT, 1994 DATE OF OPERATION NEXUS PROVISIONS | 23/8/1994 |
| Circular 112 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 DUTY PAYABLE WHEN REFINANCING A RURAL LOAN | 31/5/1994 |
| Circular 111 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 STAMP DUTY ON REGISTRATION OF TRACTORS AND FARM MACHINERY | 31/5/1994 |
| Circular 110 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 CROSS-BORDER RENTAL | 31/5/1994 |
| Circular 109 | STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 FAMILY FARM TRANSFERS Under review, new publication being developed | 31/5/1994 |
| Circular 103 | STAMP DUTIES ACT, 1923 - SECTION 71(5)(e),(f), (g) and (i) - REQUIREMENT THAT THERE BE DULY STAMPED INSTRUMENTS | 15/2/1994 |
| Circular 102 | STAMP DUTIES ACT, 1923 - SECTION 71(5)(d) TRANSFER OF PROPERTY FOR THE PURPOSE OF EFFECTUATING THE RETIREMENT OF A TRUSTEE OR THE APPOINTMENT OF A NEW TRUSTEE | 15/2/1994 |
| Circular 101 | STAMP DUTIES ACT 1923 - SECTION 71b CONVEYANCE FOR THE PARTITION OR DIVISION OF ANY PROPERTY | 14/2/1994 |
| Circular 100 | SECTION 71(5)(b) AND SECTION 71(6) OF THE STAMP DUTIES ACT, 1923 "IN SPECIE DISTRIBUTIONS" | 14/2/1994 |
| Circular 99 | SUPERANNUATION FUND TRUST DEEDS TRANSFER OF PROPERTY AND/OR AMENDMENTS MADE TO ENSURE COMPLIANCE WITH COMMONWEALTH SUPERANNUATION INDUSTRY (SUPERVISION) ACT, 1993 | 14/2/1994 |
| Circular 96 | ABOLITION OF STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS | 22/12/1993 |
| Circular 94 | CALCULATION OF LIFE INTERESTS | 3/12/1993 |
| Circular 93 | FIRST HOME CONCESSION - LAND USED FOR PRIMARY PRODUCTION | 30/11/1993 |
| Circular 90 | STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS | 26/10/1993 |
| Circular 87 | VALUATIONS [Replaced by Circular 166] | 12/10/1993 |
| Circular 86 | CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS [Replaced by Circular 165] | 12/10/1993 |
| Circular 82 | THE STAMPING OF CROSS-COLLATERALISED SECURITIES | 3/8/1993 |
| Circular 76 | STAMP DUTY ON "TAX-LOSS" TRANSFER AGREEMENTS BETWEEN COMPANIES OF THE SAME GROUP | 29/6/1993 |
| Circular 74 | MORTGAGES STAMP DUTIES (PENALTIES, REASSESSMENTS AND SECURITIES) AMENDMENT ACT, NO. 88 OF 1992 TRANSITIONAL PROVISIONS | 1/6/1993 |
| Circular 72 | PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS | 12/2/1993 |
| Circular 71 | INTRODUCTION OF NEW STAMPING AND COMMON RECEIPTING SYSTEM | 8/2/1993 |
| Circular 68 | MOTOR VEHICLES - DEALER EXEMPTIONS [Replaced by Circular 154] | 24/12/1992 |
| Circular 67 | STAMP DUTY ON CONVEYANCE OF PROPERTY, BUSINESSES AND GOODWILL OF BUSINESSES | 11/12/1992 |
| Circular 66 | AMENDMENTS TO MORTGAGE DUTY PROVISIONS | 10/12/1992 |
| Circular 64 | STAMP DUTIES (PENALTIES, REASSESSMENTS & SECURITIES) AMENDMENT ACT, 1992 | 30/11/1992 |
| Circular 61 | SECTION 71e OF THE STAMP DUTIES ACT, 1923 OBLIGATION OF A PERSON TO LODGE A STATEMENT WITH THE COMMISSIONER Under review, new publication being developed | 9/11/1992 |
| Circular 59 | TO ALL CLIENTS OF THE STAMP DUTIES OFFICE | 20/10/1992 |
| Circular 27 | CHARGE FOR MAKING A VALUATION Under review, new publication being developed | 15/10/1992 |
| Circular 26 | MORTGAGE DUTY | 9/9/1992 |
| Circular 25 | STAMP DUTIES (RATES) AMENDMENT ACT, 1992 | 1/9/1992 |
| Circular 24 | FIRST HOME CONCESSION [Replaced by Circular 181] | 1/9/1992 |
| Circular 23 | MORTGAGE DUTY - CERTIFICATION TO SATISFY SECTION 79(3) OF THE STAMP DUTIES ACT | 25/8/1992 |
| Circular 22 | RECOVERY OF STAMP DUTY ON UNSTAMPED DOCUMENTS | 3/8/1992 |
| Circular 21 | STAMP DUTY ON THE TRANSFER OF PROPERTY - TAXI CAB/HIRE CAR BUSINESSES | 3/6/1992 |
| Circular 20 | FOREIGN CURRENCY TRANSACTIONS See Information Circular 97 for current information | 26/5/1992 |
| Circular 19 | TRANSFERS TO CORRECT AN ERROR Under review, new publication being developed | 26/5/1992 |
| Circular 18 | STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT, 1991 No. 74 of 1991 | 9/1/1992 |
| Circular 17 | RENTAL BUSINESS · RULINGS CLARIFYING LIABILlTY OF CERTAIN CLASSES OF RECEIPTS · STAMP DUTIES (ASSESSMENT AND FORMS) AMENDMENT ACT, 1991 No. 74 | 12/2/1992 |
| Circular 16 | STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT, 1991 No. 74 Penalties for failing to lodge a statement under Section 71e of the Stamp Duties Act | 23/12/1991 |
| Circular 15 | STAMP DUTY ON THE CONVEYANCE OF PROPERTY TAXI CAB/HIRE BUSINESSES | 4/11/1991 |
| Circular 14 | STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991 | 4/11/1991 |
| Circular 13 | TRANSFER OF REALTY (LAND RICH ENTITIES) AGGREGATION PROVISIONS | 15/5/1991 |
| Circular 12 | STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991 Cheque Duty Provisions | 18/4/1991 |
| Circular 11 | STAMP DUTIES ACT AMENDMENT ACT (NO. 4), 1990 (NO. 47 OF 1990) AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS | 6/11/1990 |
| Circular 10 | PROPOSED AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS OF THE STAMP DUTIES ACT, 1923 [Replaced by Circular 11] | 28/9/1990 |
| Circular 9 | FISHING LICENCES - LIABILITY FOR DUTY See Information Circular IC010 for current information | 11/12/1990 |
| Circular 8 | ACQUISITION OF CERTAIN INTERESTS IN COMPANIES AND UNIT TRUST SCHEMES DUTIABLE AS CONVEYANCES OF LAND | 11/12/1990 |
| Circular 7 | STAMP DUTIES ACT AMENDMENT ACT (No. 2), 1990 (No. 33 OF 1990) MOTOR VEHICLES PROVISIONS | 11/12/1990 |
| Circular 6 | RENTAL DUTY | 11/12/1990 |
| Circular 5 | FIRST HOME CONCESSION [Replaced by Circular 24] | 11/12/1990 |
| Circular 4 | PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS [Replaced by Circular 72] | 11/12/1990 |
| Circular 3 | STAMP DUTIES ACT AMENDMENT ACT (NO. 2), 1990 CONTRACT SPLITTING (SECTION 67) | 11/12/1990 |
| Circular 2 | STANDARD REQUISITIONS AND REQUIREMENTS [Replaced by Circular 179] | 11/12/1990 |
| Circular 1 | STAMP DUTIES ACT AMENDMENT ACT, 1988 NO. 21 of 1988 | 11/12/1990 |
| mber | Title | Date Issued |
|---|---|---|
| Circular 313 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2009 See Information Circular IC015 for current information | 29/6/2009 |
| Circular 306 | REGULATIONS UNDER THE TAXATION ADMINISTRATION ACT 1996 | 26/8/2008 |
| Circular 293 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2008 [Replaced by Circular 313] | 30/6/2008 |
| Circular 281 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM JULY 2007 [Replaced by Circular 293] | 28/6/2007 |
| Circular 269 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2006 [Replaced by Circular 281] | 30/6/2006 |
| Circular 261 | TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTY TAX | 2/11/2005 |
| Circular 259 | CHANGE OF INTEREST RATE - FROM 7 JULY 2005 [Replaced by Circular 269] | 4/8/2005 |
| Circular 249 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 8 JULY 2004 [Replaced by Circular 259] | 8/7/2004 |
| Circular 236 | STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002 | 28/11/2002 |
| Circular 217 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2001 [Replaced by Circular 249] | 29/6/2001 |
| Circular 203 | 6/7/2000 | |
| Circular 188 | TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 1999 [Replaced by Circular 203] | 21/6/1999 |
| Circular 175 | TAXATION LIABILITIES AND YEAR 2000 (Y2K) | 28/10/1998 |
| Circular 159 | TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTIES [Replaced by Circular 261] | 1/10/1997 |
| Circular 156 | ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES Under Review | 12/8/1997 |
| Circular 143 | TAXATION ADMINISTRATION ACT 1996 | 20/12/1996 |
Since 31 March 2005, the administrative responsibility for tobacco licencing lies with SA Health.
| Number | Title | Date Issued |
|---|---|---|
| Circular 152 | TOBACCO PRODUCTS REGULATION ACT 1997 A GUIDE TO LEGISLATION | 19/6/1997 |
| Circular 136 | TOBACCO PRODUCTS (LICENSING) (MISCELLANEOUS) AMENDMENT ACT 1995 | 1/12/1995 |
| Circular 98 | TOBACCO PRODUCTS (LICENSING) ACT, 1986 RETAILERS OF TOBACCO PRODUCTS DEALINGS WITH UNLICENSED TOBACCO MERCHANTS | 1/1/1994 |
| Circular 81 | CALCULATION OF LICENCE FEE | 29/7/1993 |
| Circular 80 | A GUIDE TO LEGISLATION TOBACCO PRODUCTS (LICENSING) ACT, 1986 [Replaced by Circular 152] | 29/7/1993 |
| Circular 79 | TOBACCO PRODUCTS (LICENSING) ACT, 1986 RETAILERS OF TOBACCO PRODUCTS | 1/7/1993 |
| Circular 77 | A GUIDE TO LEGISLATION TOBACCO PRODUCTS (LICENSING) ACT, 1986 [Replaced by Circular 80] | 1/6/1993 |
| Circular 57 | A GUIDE TO LEGISLATION TOBACCO PRODUCTS (LICENSING) ACT, 1986 [Replaced by Circular 77] | 11/12/1990 |