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.
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.
Emergency Services Levy
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| ESL002 | Penalty & Levy Interest | 1 | 10/5/2017 | Revenue Ruling |
| IC092 | Summary of Changes 2016-17 See Rates & Factors page for future rate information | 1/7/2016 | Information Circular | |
| IC082 | Summary of Changes 2015-16 | 1/7/2015 | Information Circular | |
| ESL001 | General Remission: Retired and Aged Accommodation and Independent Living Units | 1 | 23/12/2014 | Revenue Ruling |
| IC072 | Summary of Changes 2014-15 | 1/7/2014 | Information Circular | |
| IC069 | State Budget 2014-15 | 19/6/2014 | Information Circular | |
| IC059 | Summary of Changes 2013-14 | 27/6/2013 | Information Circular | |
| IC047 | Summary of Changes 2012-13 | 28/6/2012 | Information Circular | |
| IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
| IC033 | Minister for Finance - Withdrawn | 28/11/2011 | Information Circular | |
| IC026 | Summary of Changes 2011-12 | 1/7/2011 | Information Circular | |
| IC013 | Summary of Changes 2010-11 | 5/7/2010 | Information Circular |
Housing Grants
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC104 | Calculation of Market Value - Comprehensive Home Building Contract | 22/9/2020 | Information Circular | |
| FHOG006 | Ex Gratia Scheme for the Provision of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 2014 | 1 | 30/3/2015 | Revenue Ruling |
| FHOG005 | Relief for Australian Defence Force Personnel | 1 | 19/1/2015 | Revenue Ruling |
| IC066 | First Home and Housing Construction Grants (Eligibility Criteria) Amendment Act 2013 | 5/12/2013 | Information Circular | |
| FHOG004 | Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages | 1 | 8/11/2013 | Revenue Ruling |
| FHOG003 | Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks | 1 | 8/11/2013 | Revenue Ruling |
| IC064 | Calculation of Market Value - Comprehensive Home Building Contract | Replaced by IC104 | 19/9/2013 | Information Circular |
| FHOG002 | Payment of the Housing Construction Grant | 1 | 16/8/2013 | Revenue Ruling |
| IC056 | State Budget 2013-14 | 6/6/2013 | Information Circular | |
| IC053 | State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 | 6/12/2012 | Information Circular | |
| IC052 | First Home Owner Grant and Housing Construction Grant | 22/11/2012 | Information Circular | |
| IC051 | Increased Government Assistance for New Home Buyers | 18/10/2012 | Information Circular | |
| IC042 | State Budget 2012-13 - First Home Bonus Grant | 31/5/2012 | Information Circular | |
| IC040 | State Budget 2012-13 | 31/5/2012 | Information Circular | |
| IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
| IC033 | Minister for Finance Withdrawn | 28/11/2011 | Information Circular | |
| IC023 | State Budget 2011-12 | 9/6/2011 | Information Circular | |
| IC020 | First Home Owner Grant - Property Value Cap | 19/1/2011 | Information Circular | |
| IC019 | First Home Bonus Grant | 19/1/2011 | Information Circular | |
| IC018 | State Budget 2010-11 | 16/9/2010 | Information Circular | |
| FHOG001 | First Home Owner Boost | 1 | 30/4/2010 | Revenue Ruling |
Land Tax
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/9/2020 | Revenue Ruling |
| LT004 | Land Held on Trust - Section 13(3)(b) | 1 | 25/2/2016 | Revenue Ruling |
| IC079 | Special Disability Trusts | 18/6/2015 | Information Circulars | |
| IC061 | Prescribed Associations | 27/6/2013 | Information Circular | |
| LT003 | Land Tax Relief upon moving into residential care on an ongoing basis | 1 | 29/1/2013 | Revenue Ruling |
| LT001 | Land Tax Relief for Deceased Estates | 1 | 4/8/2010 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the Rates & Threshold page for future rate information
| Number | Title | Issued | Type |
|---|---|---|---|
| IC091 | Summary of Changes 2016-17 | 1/7/2016 | Information Circular |
| IC081 | Summary of Changes 2015-16 | 1/7/2015 | Information Circular |
| IC071 | Summary of Changes 2014-15 | 1/7/2014 | Information Circular |
| IC057 | Summary of Changes 2013-14 | 13/6/2013 | Information Circular |
| IC046 | Summary of Changes 2012-13 | 7/6/2012 | Information Circular |
| IC024 | Summary of Changes 2011-12 | 16/6/2011 | Information Circular |
| IC017 | Summary of Changes 2010-11 | 15/7/2010 | Information Circular |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC098 | State Budget 2016-17: Land Tax Amendments | 15/12/16 | Information Circular | |
| IC094 | State Budget 2016-17 Land Tax Amendments | Replaced by IC098 | 7/7/2016 | Information Circular |
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC090 | Interest Rates 2016-17 | 1/7/2016 | Information Circular | |
| IC081 | Summary of Changes 2015-16 | 1/7/2015 | Information Circular | |
| IC080 | Interest Rates 2015-16 | Replaced by IC090 | 1/7/2015 | Information Circular |
| IC078 | 2015-16 State Budget: Land Tax Amendments | 18/6/2015 | Information Circular | |
| IC075 | State Budget 2015-16 | 18/6/2015 | Information Circular | |
| IC070 | Interest Rates 2014-15 | Replaced by IC080 | 1/7/2014 | Information Circular |
| IC058 | Interest Rates 2013-14 | Replaced by IC070 | 27/6/2013 | Information Circular |
| IC056 | State Budget 2013-14 | 06/06/2013 | Information Circular | |
| IC050 | Interest Rates 2012-13 | Replaced by IC058 | 3/7/2012 | Information Circular |
| IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
| IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
| IC025 | Interest Rates 2011-12 | Replaced by IC050 | 1/7/2011 | Information Circular |
| LT002 | Quarterly Instalments - Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
| TAA01 | Application of Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
| IC015 | Interest Rates 2010-11 | Replaced by IC025 | 5/7/2010 | Information Circular |
Payroll Tax
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| PTA005 | Exempt Allowances: Motor Vehicle and Accommodation | 3 | 15/4/2019 | Revenue Ruling |
| PTA025 | Motor Vehicle Allowance Paid to Real Estate Salespersons | 2 | 15/4/2019 | Revenue Ruling |
| PTA024 | Overnight Accommodation Allowances Paid to Truck Drivers | 2 | 15/4/2019 | Revenue Ruling |
| PTA011 | Allowances & Reimbursements | 1 | 1/7/2009 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| PTA035 | Contractors – 90 Day Exemption | 2 | 28/6/2012 | Revenue Ruling |
| PTA038 | Determining Whether a Worker is an Employee This Revenue Ruling should be read in conjunction with IC005 | 1 | 2/8/2011 | Revenue Ruling |
| IC005 | Contractors | 1/7/2009 | Information Circular | |
| PTA033 | Contractors – Services Ancillary to the Supply of Goods | 1 | 1/7/2009 | Revenue Ruling |
| PTA023 | Contractors Engaging Others | 1 | 1/7/2009 | Revenue Ruling |
| PTA022 | Contractors – Services not Ordinarily Required | 1 | 1/7/2009 | Revenue Ruling |
| PTA021 | Exemption for Contractors Ordinarily Rendering Services to the Public | 1 | 1/7/2009 | Revenue Ruling |
| PTA020 | Contractors – 180 Day Exemption | 1 | 1/7/2009 | Revenue Ruling |
| PTA019 | Contractors – Labour & Non-labour Deductions | 1 | 1/7/2009 | Revenue Ruling |
| PTA018 | Contractors Deductions | 1 | 1/7/2009 | Revenue Ruling |
| PTA014 | Contractors – What Constitutes a Day's Work | 1 | 1/7/2009 | Revenue Ruling |
| PTA007 | Contractor Provisions – Door-to-Door Sale of Goods | 1 | 1/7/2009 | Revenue Ruling |
| PTA006 | Payroll Tax Exemption for Payments to Owner-Drivers | 1 | 1/7/2009 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC028 | Employment Agency | 8/7/2011 | Information Circular | |
| PTA026 | Employment Agency Contracts – Declaration by Exempt Clients | 2 - Under Review | 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 | 1/7/2009 | Revenue Ruling |
| PTA028 | Employment Agency Contracts – Workers On-hired to Government | 1 | 1/7/2009 | Revenue Ruling |
| PTA027 | Employment Agency Contracts – Chain of On-hire | 1 | 1/7/2009 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC054 | Employee Share Schemes / Maternity and Adoption Leave Exemption *NEW* | 6/12/2012 | Information Circular | |
| IC043 | State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees | 31/5/2012 | Information Circular | |
| IC021 | Payroll Tax Exemption for Wages Paid to Apprentices and Trainees | Replaced by IC043 | 19/1/2011 | Information Circular |
| PTA036[W] | Payroll Tax Exemption for Wages Paid to Apprentices and Trainees This Revenue Ruling has been withdrawn | Withdrawn Replaced by IC021 | 13/7/2010 | Revenue Ruling |
| PTA012 | Exemption for Maternity & Adoption Leave Pay | 1 | 1/7/2009 | Revenue Ruling |
| PTA009 | Charitable Exemptions – Meaning of Exclusively This Revenue Ruling has been withdrawn | Withdrawn | 1/7/2009 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See Rates and Thresholds page for future rate information.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC096 | Rates | See Rates and Thresholds page | 8/7/2016 | Information Circular |
| IC083 | Rates | Replaced by IC096 | 8/11/2015 | Information Circular |
| IC073 | Rates | Replaced by IC083 | 11/7/2014 | Information Circular |
| IC062 | Rates | Replaced by IC073 | 22/7/2013 | Information Circular |
| IC049 | Rates | Replaced by IC062 | 29/6/2012 | Information Circular |
| IC027 | Rates | Replaced by IC049 | 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| PTASA002 | Small Business Payroll Tax Rebate | 3 | 22/6/2016 | Revenue Ruling |
| IC060 | Cessation of South Australian Payroll Tax Exporters Rebate | 27/6/2013 | Information Circular | |
| IC056 | State Budget 2013-14 | 6/6/2013 | Information Circular | |
| PTASA001 | Exporters Rebate | 1 | 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| PTA003 | Fringe Benefits | 2 | 1/7/2016 | Revenue Ruling |
| PTA015 | Workers' Compensation Payments | 2 | 14/6/2016 | Revenue Ruling |
| PTA013 | Fees Paid to Golf Professionals by Golf Clubs | 2 | 17/7/2013 | Revenue Ruling |
| IC054 | Employee Share Schemes / Maternity and Adoption Leave Exemption | 6/12/2012 | Information Circular | |
| PTA037 | Paid Parental Leave | 1 | 19/1/2011 | Revenue Ruling |
| PTA030 | Penalty Charged Under Superannuation Guarantee Charge | 1 | 1/7/2009 | Revenue Ruling |
| PTA010 | Wage Subsidies | 1 | 1/7/2009 | Revenue Ruling |
| PTA008 | GST Considerations for the Calculation of Payroll Tax Liability | 1 | 1/7/2009 | Revenue Ruling |
| PTA004 | Termination Payments | 1 | 1/7/2009 | Revenue Ruling |
| PTA003 | Fringe Benefits | 2 | 1/7/2016 | Revenue Ruling |
| PTA001 | South Australian Payroll Tax Liability for Wages Paid by an Employer | Replaced by IC011 | 1/7/2009 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
| PTA036 | Interest and penalty tax | 1 | 19/01/2011 | Revenue Ruling |
| IC002 | General | Replaced by Payroll Tax Guide to Legislation | 1/7/2009 | Information Circular |
Stamp Duty - Insurance
| Number | Title | Issued | Type |
|---|---|---|---|
| IC022 | Stamp Duties (Insurance) Amendment Act 2011 | 21/4/2011 | Information Circular |
Stamp Duty - Land
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| SDA009 | Conveyance by Direction | 2 | 7/12/2018 | Revenue Ruling |
| IC103 | Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) | 7/12/2018 | Information Circular | |
| IC099 | Stamp Duty on Business Transactions | 10/5/2017 | Information Circular | |
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC086 | 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property | Replaced by IC103 | 7/12/2015 | Information Circular |
| IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | 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 | |
| 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/09/2020 | Revenue Ruling |
| SDA012 | Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments | 2 | 20/1/2020 | Revenue Ruling |
| SDA009 | Conveyance by Direction | 2 | 7/12/2018 | Revenue Ruling |
| IC103 | Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) Updated 21 November 2022 to include hotel & motel land use codes and update terminology from ‘Memorandum of Transfer’ to ‘Transfer’. | 21/11/2022 | Information Circular | |
| IC102 | Valuations of Land, Interests in Land and Land Holder Interests | 10/5/2017 | Information 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 | |
| SDA011 | Calculation of Life Estates | 2 | 22/09/2020 | Revenue 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC093 | State Budget 2016-17 | 7/7/2016 | Information 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC102 | Valuations of Land, Interests in Land and Land Holder Interests | 10/5/2017 | Information 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC089 | Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries | 21/6/2016 | Information 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 |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC097 | Foreign Currency Transactions | 6/12/2016 | Information Circular | |
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC090 | Interest Rates 2016-17 | See Interest & Penalty Tax | 1/7/2016 | Information Circular |
| IC086 | 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property | Replaced by IC103 | 7/12/2015 | Information Circular |
| IC084 | Statutes Amendments and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information 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 | Withdrawn | 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 |
Stamp Duty - Vehicle
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 1 | 28/2/2020 | Revenue Ruling |
| IC088 | Stamp Duty on Motor Vehicles: Registration of Heavy Vehicles - Dutiable Value and Dealer Exemptions | 4/1/2016 | Information Circular | |
| IC087 | Stamp Duty on Motor Vehicles: Registration of Motor Vehicles - Dutiable Value and Dealer Exemptions | 4/1/2016 | Information Circular |
Taxation Administration
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
| Number | Title | Version | Date Issued | Type |
|---|---|---|---|---|
| IC093 | State Budget 2016-17 | See the State Budget Updates page for future Budget information | 7/7/2016 | Information Circular |
| IC090 | Interest Rates 2016-17 | See the Interest & Penalty page for future interest & penalty information | 1/7/2016 | Information Circular |
| IC080 | Interest Rates 2015-16 | Replaced by IC090 | 1/7/2015 | Information Circular |
| IC070 | Interest Rates 2014-15 | Replaced by IC080 | 1/7/2017 | Information Circular |
| IC058 | Interest Rates 2013-14 | Replaced by IC070 | 27/6/2013 | Information Circular |
| IC050 | Interest Rates 2012-13 | Replaced by IC058 | 3/7/2012 | Information Circular |
| IC033 | Minister for Finance | Withdrawn | 28/11/2021 | Information Circular |
| IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
| IC029 | Land Holding Entities & Tax Avoidance Schemes | 27/7/2011 | Information Circular | |
| IC025 | Interest Rates 2011-12 | Replaced by IC050 | 1/7/2011 | Information Circular |
| TAA001 | Application of Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
| IC015 | Interest Rates 2010-11 | Replaced by IC025 | 5/7/2010 | Information Circular |
State Budget
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the State Budget Update page for future Budget information.
| Number | Title | Version | Date Issued | Type |
|---|---|---|---|---|
| IC098 | State Budget 2016-17: Land Tax Amendments | 15/12/2016 | Information Circular | |
| IC094 | State Budget 2016-17 Land Tax Amendments | Replaced by IC098 | 7/7/2016 | Information Circular |
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC086 | 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property | Replaced by IC103 | 7/12/2015 | Information Circular |
| IC084 | Statutes Amendment and Repeal (Budget 2015) Act 2015 | 26/11/2015 | Information Circular | |
| IC078 | 2015-16 State Budget: Land Tax Amendments | 18/6/2015 | Information Circular | |
| IC076 | State Budget 2015-16: Stamp Duty Measures | 18/6/2015 | Information Circular | |
| IC075 | State Budget 2015-16 | 18/6/2015 | Information Circular | |
| IC069 | State Budget 2014-15 | 19/6/2014 | Information Circular | |
| IC056 | State Budget 2013-14 | 06/6/2013 | Information Circular | |
| IC055 | 2012-13 Mid-Year Budget Review - Transport Development Levy in the Adelaide CBD | 18/12/2012 | Information Circular | |
| IC053 | State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 | 6/12/2012 | 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 | |
| IC043 | State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees | 31/5/2012 | Information Circular | |
| IC042 | State Budget 2012-13 - First Home Bonus Grant | 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 | |
| IC023 | State Budget 2011-12 | 9/7/2011 | Information Circular | |
| IC018 | State Budget 2010-11 | 16/9/2010 | Information Circular |
Other
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Date Issued | Type |
|---|---|---|---|---|
| IC095 | Job Accelerator Grant Scheme | Replaced by Job Accelerator Grant Factsheet | 7/7/2016 | Information Circular |
| IC074 | Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 | 26/8/2014 | Information Circular | |
| IC067 | Repeal of Succession Duties Act 1929 | 05/12/2013 | Information Circular | |
| IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
| IC001 | RevenueSA Publication Processes | 1/7/2009 | Information Circular |