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

Housing Grants

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.

    NumberTitleVersionIssuedType
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/9/2020Revenue Ruling
    LT004Land Held on Trust - Section 13(3)(b)125/2/2016Revenue Ruling
    IC079Special Disability Trusts 18/6/2015Information Circulars
    IC061Prescribed Associations 27/6/2013Information Circular
    LT003Land Tax Relief upon moving into residential care on an ongoing basis129/1/2013Revenue Ruling
    LT001Land Tax Relief for Deceased Estates14/8/2010Revenue 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

    NumberTitleIssuedType
    IC091Summary of Changes 2016-171/7/2016Information Circular
    IC081Summary of Changes 2015-161/7/2015Information Circular
    IC071Summary of Changes 2014-151/7/2014Information Circular
    IC057Summary of Changes 2013-1413/6/2013Information Circular
    IC046Summary of Changes 2012-137/6/2012Information Circular
    IC024Summary of Changes 2011-1216/6/2011Information Circular
    IC017Summary of Changes 2010-1115/7/2010Information 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.

    NumberTitleVersionIssuedType
    IC098State Budget 2016-17: Land Tax Amendments 15/12/16Information Circular
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016Information Circular
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC090Interest Rates 2016-17 1/7/2016Information Circular
    IC081Summary of Changes 2015-16 1/7/2015Information Circular
    IC080Interest Rates 2015-16 Replaced by IC0901/7/2015Information Circular
    IC0782015-16 State Budget: Land Tax Amendments 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2015Information Circular
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2014Information Circular
    IC058Interest Rates 2013-14 Replaced by IC07027/6/2013Information Circular
    IC056State Budget 2013-14 06/06/2013Information Circular
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012Information Circular
    IC039Debt Management Process 22/5/2012Information Circular
    IC033Minister for Finance Withdrawn28/11/2011Information Circular
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011Information Circular
    LT002Quarterly Instalments - Interest & Penalty Tax119/1/2011Revenue Ruling
    TAA01Application of Interest & Penalty Tax119/1/2011Revenue Ruling
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010Information Circular

    • Payroll Tax

  • NumberTitleVersionIssuedType
    PTA041

    Relevant Contracts – Medical Centres

    		122/11/2023Revenue Ruling
    PTASA003

    Relevant Contracts – Medical Centres

    		1Replaced by PTA041Revenue Ruling
    IC106Payroll Tax Amnesty for Medical Practices

    Updated 27 September 2023 to extend registration period to 30 November 2023    		 27/9/2023Information 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.

    NumberTitleVersionIssuedType
    PTA005Exempt Allowances: Motor Vehicle and Accommodation315/4/2019Revenue Ruling
    PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons215/4/2019Revenue Ruling
    PTA024Overnight Accommodation Allowances Paid to Truck Drivers215/4/2019Revenue Ruling
    PTA011Allowances & Reimbursements11/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    PTA041Relevant Contracts – Medical Centres122/11/2023Revenue Ruling
    PTASA003Relevant Contracts – Medical Centres1Replaced by PTA041Revenue Ruling
    IC106

    Payroll Tax Amnesty for Medical Practices

    Updated 27 September 2023 to extend registration period to 30 November 2023

    		 27/09/2023Information Circular
    PTA035Contractors – 90 Day Exemption228/6/2012Revenue Ruling
    PTA038Determining Whether a Worker is an Employee
    This Revenue Ruling should be read in conjunction with IC005    		12/8/2011Revenue Ruling
    IC005Contractors 1/7/2009Information Circular
    PTA033Contractors – Services Ancillary to the Supply of Goods11/7/2009Revenue Ruling
    PTA023Contractors Engaging Others11/7/2009Revenue Ruling
    PTA022Contractors – Services not Ordinarily Required11/7/2009Revenue Ruling
    PTA021Exemption for Contractors Ordinarily Rendering Services to the Public11/7/2009Revenue Ruling
    PTA020Contractors – 180 Day Exemption11/7/2009Revenue Ruling
    PTA019Contractors – Labour & Non-labour Deductions11/7/2009Revenue Ruling
    PTA018Contractors Deductions11/7/2009Revenue Ruling
    PTA014Contractors – What Constitutes a Day's Work11/7/2009Revenue Ruling
    PTA007Contractor Provisions – Door-to-Door Sale of Goods11/7/2009Revenue Ruling
    PTA006Payroll Tax Exemption for Payments to Owner-Drivers11/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    IC028Employment Agency 8/7/2011Information Circular
    PTA026Employment Agency Contracts – Declaration by Exempt Clients2 - Under Review8/7/2011Revenue Ruling
    IC006Employment AgencyReplaced by IC0281/7/2009Information Circular
    PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies11/7/2009Revenue Ruling
    PTA028Employment Agency Contracts – Workers On-hired to Government11/7/2009Revenue Ruling
    PTA027Employment Agency Contracts – Chain of On-hire11/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    IC054Employee Share Schemes / Maternity and Adoption Leave Exemption *NEW* 6/12/2012Information Circular
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees 31/5/2012Information Circular
    IC021Payroll Tax Exemption for Wages Paid to Apprentices and TraineesReplaced by IC04319/1/2011Information Circular
    PTA036[W]Payroll Tax Exemption for Wages Paid to Apprentices and Trainees
    This Revenue Ruling has been withdrawn    		Withdrawn
    Replaced by IC021     		13/7/2010Revenue Ruling
    PTA012Exemption for Maternity & Adoption Leave Pay11/7/2009Revenue Ruling
    PTA009Charitable Exemptions – Meaning of Exclusively
    This Revenue Ruling has been withdrawn    		Withdrawn1/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    IC004Groupings  1/7/2009Information Circular
    PTA031 Commissioner's Discretion to Exclude from a Group
    Application for Grouping Exclusion    		11/7/2009Revenue Ruling
    PTA017Grouping of Professional Practices & Administrative Businesses11/7/2009Revenue 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 Rates and Thresholds page for future rate information.

    NumberTitleVersionIssuedType
    IC096Rates See Rates and Thresholds page 8/7/2016 Information Circular
    IC083Rates Replaced by IC0968/11/2015Information Circular
    IC073Rates Replaced by IC08311/7/2014Information Circular
    IC062Rates Replaced by IC07322/7/2013Information Circular
    IC049Rates Replaced by IC06229/6/2012Information Circular
    IC027RatesReplaced by IC0495/7/2011Information Circular
    IC014Historical Rates Replaced by IC0275/7/2010Information Circular
    IC003Historical Rates Replaced by IC0141/7/2009Information 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.

    NumberTitleVersionIssuedType
    PTA039Payroll Tax Nexus Provisions112/5/2011Revenue Ruling
    IC011Payroll Tax Nexus Provisions Replaced by PTA03928/6/2010Information Circular
    PTA002Expatriate Employees Replaced by IC0111/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    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 RebatesReplaced 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.

    NumberTitleVersionIssuedType
    PTA003Fringe Benefits2 1/7/2016Revenue Ruling
    PTA015Workers' Compensation Payments214/6/2016Revenue Ruling
    PTA013Fees Paid to Golf Professionals by Golf Clubs217/7/2013Revenue Ruling
    IC054Employee Share Schemes / Maternity and Adoption Leave Exemption  6/12/2012Information Circular
    PTA037Paid Parental Leave119/1/2011Revenue Ruling
    PTA030Penalty Charged Under Superannuation Guarantee Charge11/7/2009Revenue Ruling
    PTA010Wage Subsidies11/7/2009Revenue Ruling
    PTA008GST Considerations for the Calculation of Payroll Tax Liability11/7/2009Revenue Ruling
    PTA004Termination Payments11/7/2009Revenue Ruling
    PTA003Fringe Benefits21/7/2016Revenue Ruling
    PTA001South Australian Payroll Tax Liability for Wages Paid by an Employer

    Replaced by IC011

    		1/7/2009Revenue 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.

    NumberTitleVersionIssuedType
    IC033Minister for FinanceWithdrawn28/11/2011Information Circular
    PTA036Interest and penalty tax119/01/2011Revenue Ruling
    IC002GeneralReplaced by Payroll Tax Guide to Legislation1/7/2009Information Circular

    • Stamp Duty - Insurance

    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.

    NumberTitleVersionIssuedType
    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 PropertyReplaced by IC1037/12/2015Information Circular
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2012Information Circular
    SDA010Duty Assessed on the Sale of a Business116/1/2015Revenue Ruling
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC038Conveyances of Intangible Property 18/1/2012Information Circular
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010Information Circular
    SDA001Transfers of Partnership InterestsWithdrawn 4/12/2009Revenue 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.

    NumberTitleVersionIssuedType
    SDA009Conveyance by Direction27/12/2018Revenue Ruling
    SDA007Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts116/12/2013Revenue 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.

    NumberTitleVersionIssuedType
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/09/2020Revenue Ruling
    SDA012Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments220/1/2020Revenue Ruling
    SDA009Conveyance by Direction27/12/2018Revenue 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’.

    		 21/11/2022Information Circular
    IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC079Special Disability Trusts 18/6/2015Information Circular
    SDA011Calculation of Life Estates222/09/2020Revenue Ruling
    SDA005Calculation of Life EstatesReplaced by SDA01120/11/2012Revenue Ruling
    IC030Conveyance of Property Between De Facto Partners 21/7/2011Information Circular
    SDA002Transportable Homes116/8/2010Revenue 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.

    NumberTitleVersionIssuedType
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2012Information Circular
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012Information Circular
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC038Conveyances of Intangible Property 18/1/2012Information Circular
    IC036Recognised Financial Markets 18/1/2012Information Circular
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012Information Circular
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011Information Circular
    IC030Conveyance of Property Between De Facto Partners 21/7/2011Information Circular
    IC010Transfer of Fishing Licences - Liability for Duty 31/5/2010Information 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.

    NumberTitleVersionIssuedType
    SDA004Securitisation Transactions131/1/2012Revenue Ruling
    SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012Revenue Ruling
    IC037Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c) 18/1/2012Information 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.

    NumberTitleVersionIssuedType
    IC085Part 4AA: Corporate Group Exemptions 26/11/2015Information Circular
    IC077Part 4AA: Corporate Group Exemptions Replaced by IC08518/6/2015Information Circular
    IC056State Budget 2013-14 06/6/2013Information 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.

    NumberTitleVersionIssuedType
    IC101Transfer of Property to Correct an Error 10/5/2017Information Circular
    IC100Deeds of Rectification 10/5/2017Information 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.

    NumberTitleVersionIssuedType
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC079Special Disability Trusts 18/6/2015Information Circular
    IC077Part 4AA: Corporate Group Exemptions 18/6/2015Information Circular
    SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012Revenue Ruling
    IC040State Budget 2012-13 31/5/2012Information Circular
    SDA004Securitisation Transactions131/1/2012Revenue Ruling
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012Information Circular
    SDA002Transportable Homes116/8/2010Revenue 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.

    NumberTitleVersionIssuedType
    IC102Valuations of Land, Interests in Land and Land Holder Interests 10/5/2017Information Circular
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC029Land Holding Entities & Tax Avoidance Schemes 21/7/2011Information Circular
    IC018State Budget 2010-11 16/9/2010Information 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.

    NumberTitleVersionIssuedType
    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
    IC068Stamp Duty on Off-the-Plan Apartments 5/6/2014Information Circular
    IC065Extension of the Boundaries of Stamp Duty Relief for Off-the-Plan Apartments 29/10/2013Information Circular
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012Information Circular
    IC048Stamp Duty on Off-the-Plan Apartments 28/6/2012Information Circular
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012Information Circular
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan ApartmentsReplaced by IC04831/5/2012Information Circular
    IC040State Budget 2012-13 31/5/2012Information 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.

    NumberTitleVersionIssuedType
    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 PropertyReplaced by IC1037/12/2015Information Circular
    IC084Statutes Amendments and Repeal (Budget 2015) Act 2015 26/11/2015Information Circular
    IC080Interest Rates 2015-16Replaced by IC0901/7/2015Information Circular
    IC079Special Disability Trusts 18/6/2015Information Circular
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015Revenue Ruling
    IC076State Budget 2015-16: Stamp Duty Measures 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2012Information Circular
    IC070Interest Rates 2014-15Replaced by IC0801/7/2014Information Circular
    IC067Repeal of Succession Duties Act 1928 5/12/2013Information Circular
    IC063Stamp Duty Regulations 2013 10/9/2013Information Circular
    IC058Interest Rates 2013-14Replaced by IC07027/6/2013Information Circular
    IC056State Budget 2013-14 06/6/2013Information Circular
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012Information Circular
    IC050Interest Rates 2012-13Replaced by IC0583/7/2012Information Circular
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012Information Circular
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012Information Circular
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan ApartmentsReplaced by IC04831/5/2012Information Circular
    IC040State Budget 2012-13 31/5/2012Information Circular
    IC039Debt Management Process 22/5/2012Information Circular
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011Information Circular
    IC033Minister for FinanceWithdrawn28/11/2011Information Circular
    IC032Documents to be Submitted for Opinion Assessment 28/10/2011Information Circular
    IC025Interest Rates 2011-12Replaced by IC0501/7/2011Information Circular
    TAA01Application of Interest & Penalty Tax 19/1/2011Revenue Ruling
    IC018State Budget 2010-11 16/9/2010Information Circular
    IC015Interest Rates 2010-11Replaced by IC0255/7/2010Information Circular

    • Stamp Duty - Vehicle

    Taxation Administration

    State Budget

    Other

    Sequential Index

    View Information Circulars - Sequential Index

    View Revenue Rulings - Sequential Index