Latest version appears in list below. Previous versions can be accessed from current version by navigating to History section and selecting the link to the version you would like to view.
Number | Title | Version | Issued |
---|---|---|---|
FHOG001 | First Home Owner Boost | 1 | 30/4/2010 |
FHOG002 | Payment of the Housing Construction Grant | 1 | 16/8/2013 |
FHOG003 | Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks | 1 | 8/11/2013 |
FHOG004 | Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages | 1 | 8/11/2013 |
FHOG005 | Relief for Australian Defence Force Personnel | 1 | 19/1/2015 |
FHOG006 | Ex Gratia Scheme for the Provisions of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 2014 | 1 | 30/3/2015 |
Number | Title | Version | Issued |
---|---|---|---|
LT001 | Land Tax Relief for Deceased Estates | 1 | 4/8/2010 |
LT002 | Quarterly Instalments - Interest & Penalty Tax | 1 | 19/1/2011 |
LT003 | Land Tax Relief upon moving into residential care on an ongoing basis | 1 | 29/1/2013 |
LT004 | Land Held on Trust - Section 13(3)(b) | 1 | 25/2/2016 |
SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/9/2020 |
Number | Title | Version | Issued |
---|---|---|---|
South Australian Payroll Tax Liability for Wages Paid by an Employer | 1 Replaced by IC011 | 1/7/2009 | |
PTA002 | Expatriate Employees | 1 Replaced by IC011 | 1/7/2009 |
PTA003 | Fringe Benefits | 2 | 1/7/2016 |
PTA004 | Termination Payments | 1 | 1/7/2009 |
PTA005 | Exempt Allowances: Motor Vehicle and Accommodation | 3 | 15/4/2019 |
PTA006 | Payroll Tax Exemption for Payments to Owner-Drivers | 1 | 1/7/2009 |
PTA007 | Contractor Provisions – Door-to-Door Sale of Goods | 1 | 1/7/2009 |
PTA008 | GST Considerations for the Calculation of Payroll Tax Liability | 1 | 1/7/2009 |
PTA009 | Charitable Exemptions – Meaning of Exclusively This Revenue Ruling has been withdrawn | N/A | |
PTA010 | Wage Subsidies | 1 | 1/7/2009 |
PTA011 | Allowances & Reimbursements | 1 | 1/7/2009 |
PTA012 | Exemption for Maternity & Adoption Leave Pay | 1 | 1/7/2009 |
PTA013 | Fees Paid to Golf Professionals by Golf Clubs | 2 | 17/7/2013 |
PTA014 | Contractors – What Constitutes a Day's Work | 1 | 1/7/2009 |
PTA015 | Workers' Compensation Payments | 2 | 14/6/2016 |
PTA016 | Profit 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 | |
PTA017 | Grouping of Professional Practices & Administrative Businesses | 1 | 1/7/2009 |
PTA018 | Contractors Deductions | 1 | 1/7/2009 |
PTA019 | Contractors – Labour & Non-labour Deductions | 1 | 1/7/2009 |
PTA020 | Contractors – 180 Day Exemption | 1 | 1/7/2009 |
PTA021 | Exemption for Contractors Ordinarily Rendering Services to the Public | 1 | 1/7/2009 |
PTA022 | Contractors – Services not Ordinarily Required | 1 | 1/7/2009 |
PTA023 | Contractors Engaging Others | 1 | 1/7/2009 |
PTA024 | Overnight Accommodation Allowances Paid to Truck Drivers | 2 | 15/4/2019 |
PTA025 | Motor Vehicle Allowance Paid to Real Estate Salespersons | 2 | 15/4/2019 |
PTA026 | Employment Agency Contracts – Declaration by Exempt Clients | 2 - Under Review | 8/7/2011 |
PTA027 | Employment Agency Contracts – Chain of On-hire | 1 | 1/7/2009 |
PTA028 | Employment Agency Contracts – Workers On-hired to Government | 1 | 1/7/2009 |
PTA029 | Recruitment Agencies / Placement Agencies / Job Placement Agencies | 1 | 1/7/2009 |
PTA030 | Penalty Charged Under Superannuation Guarantee Charge | 1 | 1/7/2009 |
PTA031 | Commissioner's Discretion to Exclude from a Group | 1 | 1/7/2009 |
PTA032 | Payroll 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 | |
PTA033 | Contractors – Services Ancillary to the Supply of Goods | 1 | 1/7/2009 |
PTA034 | Contributions 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 | |
PTA035 | Contractors – 90 Day Exemption | 2 | 28/6/2012 |
PTA036 | Interest & Penalty Tax | 1 | 19/1/2011 |
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 |
PTA037 | Paid Parental Leave | 1 | 19/1/2011 |
PTA038 | Determining Whether a Worker is an Employee This Revenue Ruling should be read in conjunction with IC005. | 1 | 2/8/2011 |
PTA039 | Payroll Tax Nexus Provision | 1 | 12/5/2011 |
PTA041 | Relevant Contracts - Medical Centres | 1 | 22/11/2023 |
Number | Title | Version | Issued |
---|---|---|---|
SDA001[W] | Transfers of Partnership Interests Withdrawn | Withdrawn | 4/12/2009 |
SDA002 | Transportable Homes | 1 | 16/8/2010 |
SDA003 | Instruments Which Vary the Terms of a Discretionary Trust | 1 | 18/1/2012 |
SDA004 | Securitisation Transactions | 1 | 31/1/2012 |
SDA005 | Calculation of Life Estates | 1 Replaced by SDA011 | 20/11/2012 |
SDA006 | Stamp Duty Relief for Ex-Service Persons | 1 | 21/12/2012 |
SDA007 | Section 71CC - Ex Gratia Scheme for Transferor/Transferee Trusts | 1 | 16/12/2013 |
SDA008 | 2015-16 State Budget Amendment to Section 60A(1) and other Sections | 3 | 18/6/2015 |
SDA009 | Conveyance by Direction | 2 | 7/12/2018 |
SDA010 | Duty Assessed on the Sale of a Business | 1 | 16/01/2015 |
SDA011 | Calculation of Life Estates | 2 | 22/09/2020 |
SDA012 | Foreign Ownership Surcharge Ex Gratia Relief for Significant Developments | 2 | 20/1/2020 |
SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/9/2020 |
Number | Title | Version | Issued |
---|---|---|---|
TAA01 | Application of Interest & Penalty Tax | 1 | 19/1/2011 |