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  • NumberTitleVersionIssued
    ESL001General Remission: Retired and Aged Accommodation and Independent Living Units123/12/2014
    ESL002Penalty Levy & Interest110/5/2017
  • NumberTitleVersionIssued
    FHOG001First Home Owner Boost130/4/2010
    FHOG002Payment of the Housing Construction Grant116/8/2013
    FHOG003Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks18/11/2013
    FHOG004Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages18/11/2013
    FHOG005Relief for Australian Defence Force Personnel119/1/2015
    FHOG006Ex Gratia Scheme for the Provisions of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 2014130/3/2015
  • NumberTitleVersionIssued
    LT001Land Tax Relief for Deceased Estates14/8/2010
    LT002Quarterly Instalments - Interest & Penalty Tax119/1/2011
    LT003Land Tax Relief upon moving into residential care on an ongoing basis129/1/2013
    LT004Land Held on Trust - Section 13(3)(b)125/2/2016
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/9/2020
  • NumberTitleVersionIssued

    PTA001

    South Australian Payroll Tax Liability for Wages Paid by an Employer

    1
    Replaced by IC011
    1/7/2009
    PTA002Expatriate Employees1
    Replaced by IC011
    1/7/2009
    PTA003Fringe Benefits21/7/2016
    PTA004Termination Payments11/7/2009
    PTA005Exempt Allowances: Motor Vehicle and Accommodation315/4/2019
    PTA006Payroll Tax Exemption for Payments to Owner-Drivers11/7/2009
    PTA007Contractor Provisions – Door-to-Door Sale of Goods11/7/2009
    PTA008GST Considerations for the Calculation of Payroll Tax Liability11/7/2009
    PTA009Charitable Exemptions – Meaning of Exclusively
    This Revenue Ruling has been withdrawn
    N/A 
    PTA010Wage Subsidies11/7/2009
    PTA011Allowances & Reimbursements11/7/2009
    PTA012Exemption for Maternity & Adoption Leave Pay11/7/2009
    PTA013Fees Paid to Golf Professionals by Golf Clubs217/7/2013
    PTA014Contractors – What Constitutes a Day's Work11/7/2009
    PTA015Workers' Compensation Payments214/6/2016
    PTA016Profit Distributions and Loan Accounts
    There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory, because South Australia will not be adopting the same treatment of profit distributions and loan accounts.
    N/A 
    PTA017Grouping of Professional Practices & Administrative Businesses11/7/2009
    PTA018Contractors Deductions11/7/2009
    PTA019Contractors – Labour & Non-labour Deductions11/7/2009
    PTA020Contractors – 180 Day Exemption11/7/2009
    PTA021Exemption for Contractors Ordinarily Rendering Services to the Public11/7/2009
    PTA022Contractors – Services not Ordinarily Required11/7/2009
    PTA023Contractors Engaging Others11/7/2009
    PTA024Overnight Accommodation Allowances Paid to Truck Drivers215/4/2019
    PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons215/4/2019
    PTA026Employment Agency Contracts – Declaration by Exempt Clients2 - Under Review8/7/2011
    PTA027Employment Agency Contracts – Chain of On-hire11/7/2009
    PTA028Employment Agency Contracts – Workers On-hired to Government11/7/2009
    PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies11/7/2009
    PTA030Penalty Charged Under Superannuation Guarantee Charge11/7/2009
    PTA031Commissioner's Discretion to Exclude from a Group11/7/2009
    PTA032Payroll Tax Exemption for Schools
    There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory, because South Australia will not be adopting the same treatment of employers which are schools.
    N/A 
    PTA033Contractors – Services Ancillary to the Supply of Goods11/7/2009
    PTA034Contributions to the Construction Industry Long Service Leave and Redundancy Funds
    There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory because South Australia will not be adopting the same treatment of contributions to the construction industry long service leave and redundancy funds.
    N/A 
    PTA035Contractors – 90 Day Exemption228/6/2012
    PTA036Interest & Penalty Tax119/1/2011
    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
    PTA037Paid Parental Leave119/1/2011
    PTA038Determining Whether a Worker is an Employee
    This Revenue Ruling should be read in conjunction with IC005.
    12/8/2011
    PTA039Payroll Tax Nexus Provision112/5/2011
  • NumberTitleVersionIssued
    PTASA001Exporters Rebate13/2/2012
    PTASA002Small Business Payroll Tax Rebate322/6/2016
  • NumberTitleVersionIssued
    SDA001[W]Transfers of Partnership Interests WithdrawnWithdrawn4/12/2009
    SDA002Transportable Homes116/8/2010
    SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012
    SDA004Securitisation Transactions131/1/2012
    SDA005Calculation of Life Estates1
    Replaced by SDA011
    20/11/2012
    SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012
    SDA007Section 71CC - Ex Gratia Scheme for Transferor/Transferee Trusts116/12/2013
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
    SDA009Conveyance by Direction27/12/2018
    SDA010Duty Assessed on the Sale of a Business116/01/2015
    SDA011Calculation of Life Estates222/09/2020
    SDA012Foreign Ownership Surcharge Ex Gratia Relief for Significant Developments220/1/2020
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/9/2020
  • NumberTitleVersionIssued
    TAA01Application of Interest & Penalty Tax119/1/2011