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Guides to legislation

Guides to legislation provides a general guide to the administration of taxes.

  • The Guide to Betting Operations Tax provides a general guide to the administration of the betting operations tax.

    Guide to Betting Operations Tax

    Previous years

  • The Guides to Land Tax Legislation describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding the assessment of land tax for joint owners, land held on trust and related corporations.

    View current Guide to Legislation: Land Tax

    View current Guide to Legislation: Land Tax - Joint Owners

    View current Guide to Legislation: Land Tax - Land Held on Trust

    View current Guide to Legislation: Land Tax - Related Corporations

    Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

    View previous years

  • The Payroll Tax Guide to Legislation provides employers a general guide of their South Australian payroll tax responsibilities under the Payroll Tax Act 2009.

    Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

    View previous years

  • The Guide to Stamp Duty Land Holder Legislation provides a general guide to the provisions of Part 4 of the Stamp Duties Act 1923.

    The Guide provides a brief explanation of taxpayers' responsibilities, but does not constitute a Revenue Ruling. It should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

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    Revenue rulings

    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.

  • 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.

    NumberTitleVersionIssued
    ESL002Penalty & Levy Interest1 10/5/2017
    ESL001General Remission: Retired and Aged Accommodation and Independent Living Units123/12/2014

  • 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.

    NumberTitleVersionIssued
    FHOG006Ex Gratia Scheme for the Provision of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 2014130/3/2015
    FHOG005Relief for Australian Defence Force Personnel119/1/2015
    FHOG004Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages18/11/2013
    FHOG003Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks18/11/2013
    FHOG002Payment of the Housing Construction Grant116/8/2013
    FHOG001First Home Owner Boost130/4/2010

  • 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
    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.

    Allowances

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

    Contractors

    NumberTitleVersionIssued
    PTA041Relevant Contracts – Medical Centres122/11/2023
    PTASA003Relevant Contracts – Medical Centres1Replaced by PTA041
    PTA035Contractors – 90 Day Exemption228/6/2012
    PTA038Determining Whether a Worker is an Employee
    This Revenue Ruling should be read in conjunction with IC005    		12/8/2011
    PTA033Contractors – Services Ancillary to the Supply of Goods11/7/2009
    PTA023Contractors Engaging Others11/7/2009
    PTA022Contractors – Services not Ordinarily Required11/7/2009
    PTA021Exemption for Contractors Ordinarily Rendering Services to the Public11/7/2009
    PTA020Contractors – 180 Day Exemption11/7/2009
    PTA019Contractors – Labour & Non-labour Deductions11/7/2009
    PTA018Contractors Deductions11/7/2009
    PTA014Contractors – What Constitutes a Day's Work11/7/2009
    PTA007Contractor Provisions – Door-to-Door Sale of Goods11/7/2009
    PTA006Payroll Tax Exemption for Payments to Owner-Drivers11/7/2009

    Employment agency contracts

    NumberTitleVersionIssued
    PTA026Employment Agency Contracts – Declaration by Exempt Clients2 - Under Review8/7/2011
    PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies11/7/2009
    PTA028Employment Agency Contracts – Workers On-hired to Government11/7/2009
    PTA027Employment Agency Contracts – Chain of On-hire11/7/2009

    Exemptions

    NumberTitleVersionIssued
    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
    PTA012Exemption for Maternity & Adoption Leave Pay11/7/2009
    PTA009Charitable Exemptions – Meaning of Exclusively
    This Revenue Ruling has been withdrawn    		Withdrawn1/7/2009

    Groupings

    NumberTitleVersionIssued
    PTA031 Commissioner's Discretion to Exclude from a Group
    Application for Grouping Exclusion    		11/7/2009
    PTA017Grouping of Professional Practices & Administrative Businesses11/7/2009

    Medical Practices

    NumberTitleVersionIssued
    PTASA005Payroll Tax - Medical Practitioners contracted by regional local health networks to deliver medical services in rural and regional hospitals115/05/2025
    PTASA004Payroll Tax Relief for Medical Practices201/07/2025
    PTA041

    Relevant Contracts – Medical Centres

    		122/11/2023
    PTASA003

    Relevant Contracts – Medical Centres

    		1Replaced by PTA041

    Nexus provisions

    NumberTitleVersionIssued
    PTA039Payroll Tax Nexus Provisions112/5/2011

    Rebates

    NumberTitleVersionIssued
    PTASA002
    Small Business Payroll Tax Rebate
    		 3 22/6/2016
    PTASA001 Exporters Rebate 1 3/2/2012

    Wages

    NumberTitleVersionIssued
    PTA003Fringe Benefits2 1/7/2016
    PTA015Workers' Compensation Payments214/6/2016
    PTA013Fees Paid to Golf Professionals by Golf Clubs217/7/2013
    PTA037Paid Parental Leave217/6/2024
    PTA030Penalty Charged Under Superannuation Guarantee Charge11/7/2009
    PTA010Wage Subsidies11/7/2009
    PTA008GST Considerations for the Calculation of Payroll Tax Liability11/7/2009
    PTA004Termination Payments11/7/2009
    PTA003Fringe Benefits21/7/2016
    PTA001South Australian Payroll Tax Liability for Wages Paid by an Employer

    Replaced by IC011

    		1/7/2009

    Other

    NumberTitleVersionIssued
    PTA036Interest and penalty tax119/01/2011

  • 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.

    Conveyance - business

    NumberTitleVersionIssued
    SDA009Conveyance by Direction27/12/2018
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
    SDA010Duty Assessed on the Sale of a Business116/1/2015
    SDA001Transfers of Partnership InterestsWithdrawn 4/12/2009

    Conveyance - family farms

    NumberTitleVersionIssued
    SDA009Conveyance by Direction27/12/2018
    SDA007Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts116/12/2013

    Conveyance - land

    NumberTitleVersionIssued
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/09/2020
    SDA012Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments220/1/2020
    SDA009Conveyance by Direction27/12/2018
    SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
    SDA011Calculation of Life Estates222/09/2020
    SDA005Calculation of Life EstatesReplaced by SDA01120/11/2012
    SDA002Transportable Homes116/8/2010

    Conveyance - non real property

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

    Conveyance - other

    NumberTitleVersionIssued
    SDA004Securitisation Transactions131/1/2012
    SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012

    Exemptions/concessions/ex-gratia payments

    NumberTitleVersionIssued
    SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012
    SDA004Securitisation Transactions131/1/2012
    SDA002Transportable Homes116/8/2010

  • 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.

    NumberTitleVersionIssued
    SDALT001Tax Relief Measures for those impacted by the Bushfire128/2/2020

  • 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.

    NumberTitleVersionDate Issued
    TAA001Application of Interest & Penalty Tax119/1/2011

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    Information circulars

    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.

  • NumberTitleIssueCategory*
    IC108Registration of Motor Vehicles - Dutiable Value and Dealer Exemptions17/07/2024SD
    IC107First Home Owner Grant - Property Value Cap07/06/2024FHOG
    IC106

    Payroll Tax Amnesty for Medical Practices

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

    		27/09/2023PRT
    IC105First Home Owner Grant - Property Value Cap, Replaced by IC10715/06/2023FHOG
    IC104Calculation of Market Value - Comprehensive Home Building Contract22/9/2020Housing Grants | FHOG | HomeBuilder
    IC103

    Stamp Duty on Conveyance or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land)

    Updated 10 May to  amend incorrect section from Section 71CD to Section 105A

    Updated 21 November 2022 to include hotel & motel land use codes and  update terminology from ‘Memorandum of Transfer’ to ‘Transfer’.

    		10/05/2024SD
    IC102Valuations of Land, Interest in Land and Land Holder Interests10/5/2017SD
    IC101Transfer of Property to Correct an Error10/5/2017SD
    IC100Deeds of Rectification10/5/2017SD
    IC099Stamp Duty on Business Transactions10/5/2017SD
    IC098State Budget 2016-17: Land Tax Amendments15/12/2016LT
    IC097Foreign Currency Transactions6/12/2016SD
    IC096Payroll Tax Rates. Replaced by Rates and Thresholds page. View current Rates and Thresholds page.7/7/2016PRT
    IC095Job Accelerator Grant Replaced by JAG Factsheet (PDF 608KB)7/7/2016JAG
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016LT
    IC093State Budget 2016-17 View State Budget Updates page for future Budget information7/7/2016GEN | TAA | SD | LT | PRT | JAG
    IC092Summary of Changes 2016-171/7/2016ESL
    IC091Summary of Changes 2016-171/7/2016LT
    IC090Interest Rates View Interest & Penalty page for future interest & penalty information1/7/2016TAA | SD | LT | PRT
    IC089Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries22/6/2016SD
    IC088Registration of Heavy Vehicles - Dutiable Value and Dealer Exemptions4/1/2016SD
    IC087Registration of Motor Vehicles - Dutiable Value and Dealer Exemptions Replaced by IC1084/1/2016SD
    IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property Replaced by IC1037/12/2015SD
    IC085Part 4AA: Corporate Group Exemptions18/6/2015SD
    IC084Statutes Amendment and Repeal (Budget 2015) Act 201526/11/2015SD
    IC083Payroll Tax Rates Replaced by IC0968/7/2015PRT
    IC082Summary of Changes 2015-161/7/2015ESL
    IC081Summary of Changes 2015-161/7/2015LT
    IC080Interest Rates Replaced by IC0901/7/2015TAA | SD | LT | PRT
    IC079Special Disability Trusts18/6/2015SD & LT
    IC0782015-16 State Budget: Land Tax Amendments18/6/2015LT
    IC077Part 4AA: Corporate Group Exemptions Replaced by IC08518/6/2015SD
    IC076State Budget 2015-16: Stamp Duty Measures18/6/2015SD
    IC075State Budget 2015-1618/6/2015GEN, SD, LT & PRT
    IC074Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 201426/8/2014GEN
    IC073Payroll Tax Rates Replaced by IC08311/7/2014PRT
    IC072Summary of Changes 2014-151/7/2014ESL
    IC071Summary of Changes 2014-151/7/2014LT
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2014TAA | SD | LT | PRT
    IC069State Budget 2014-1519/6/2014TDL | SHG | ESL
    IC068Stamp Duty on Off-the-Plan Apartments5/6/2014SD
    IC067Repeal of Succession Duties Act 19295/12/2013SD
    IC066First Home and Housing Construction Grants (Eligibility Criteria) Amendment Act 20135/12/2013HCG
    IC065Extension of the Boundaries of Stamp Duty Relief for Off-the-plan Apartments29/10/2013SD
    IC064Calculation of Market Value - Comprehensive Home Building Contract Replaced by IC10419/9/2013FHOG | HCG
    IC063Stamp Duty Regulations 201310/9/2013SD
    IC062Rates Replaced by IC07322/7/2013PRT
    IC061Prescribed Associations 27/6/2013LT
    IC060Cessation of the South Australian Exporters Rebate Scheme 27/6/2013PRT
    IC059Summary of Changes 2013-1427/6/2013ESL
    IC058Interest Rates Replaced by IC07027/6/2013TAA | SD | LT | PRT
    IC057Summary of Changes 2013-1413/6/2013LT
    IC056State Budget 2013-146/06/2013SD | PRT | FHOG | HCG | GEN | LT
    IC0552012-13 Mid-Year Budget Review - Transport Development Levy in the Adelaide CBD18/12/2012GEN
    IC054Employee Share Schemes / Maternity and Adoption Leave Exemption 6/12/2012PRT
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012 6/12/2012SD | PRT | FHOG | HCG | GEN
    IC052First Home Owner Grant and Housing Construction Grant 22/11/2012FHOG | HCG
    IC051Increased Government Assistance for New Home Buyers18/10/2012FHOG | HCG
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012TAA | SD | LT | PRT
    IC049Rates Replaced by IC06229/6/2012PRT
    IC048Stamp Duty on Off-the-Plan Apartments28/6/2012SD
    IC047Summary of Changes 2012-1328/6/2012ESL
    IC046Summary of Changes 2012-137/6/2012LT
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate31/5/2012SD
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers31/5/2012SD
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees31/5/2012PRT
    IC042State Budget 2012-13 - First Home Bonus Grant31/5/2012FHOG
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC04831/5/2012SD
    IC040State Budget 2012-1331/5/2012FHOG | PRT | SD
    IC039Debt Management Process22/5/2012TAA | ESL | FHOG
    IC038Conveyances of Intangible Property18/1/2012SD
    IC037Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c)18/1/2012SD
    IC036Recognised Financial Markets18/1/2012SD
    IC035Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust18/1/2012SD
    IC034Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances16/12/2011SD
    IC033Minister for Finance28/11/2011GEN
    IC032Documents to be Submitted for Opinion Assessment28/10/2011SD
    IC031Exporters Rebate Replaced by PTASA0013/8/2011PRT
    IC030Conveyance of Property Between De Facto Partners21/7/2011SD
    IC029Land Holding Entities & Tax Avoidance Schemes21/7/2011SD | TAA
    IC028Employment Agency8/7/2011PRT
    IC027Rates Replaced by IC0495/7/2011PRT
    IC026Summary of Changes 2011-121/7/2011ESL
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011TAA | SD | LT | PRT
    IC024Summary of Changes 2011-1216/6/2011LT
    IC023State Budget 2011-129/6/2011GEN
    IC022Stamp Duties (Insurance) Amendment Act 201121/4/2011SD
    IC021Exemption for wages paid to apprentices and trainees Replaced by IC04319/1/2011PRT
    IC020First Home Owner Grant - Property Value Cap Replaced by IC10519/1/2011FHOG
    IC019First Home Bonus Grant19/1/2011FHOG
    IC018State Budget 2010-1116/9/2010GEN
    IC017Summary of Changes 2010-1115/7/2010LT
    IC016Rebates Replaced by IC021 and IC03113/7/2010PRT
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010TAA | SD | LT | PRT
    IC014Historical Rates Replaced by IC0275/7/2010PRT
    IC013Summary of Changes 2010-115/7/2010ESL
    IC012Exemption for Apprentices & Trainees Replaced by IC0215/7/2010PRT
    IC011Payroll Tax Nexus Provisions28/6/2010PRT
    IC010Transfer of Fishing Licences - Liability for Duty31/5/2010SD
    IC009Rebates for Renewable Energy Projects30/4/2010PRT
    IC008Stamp Duties on Policies of Insurance11/12/2009SD
    IC007Rebates Replaced by IC0161/7/2009PRT
    IC006Employment Agency Replaced by IC0281/7/2009PRT
    IC005Contractors1/7/2009PRT
    IC004Groupings1/7/2009PRT
    IC003Historical Rates Replaced by IC0141/7/2009PRT
    IC002General Replaced by Guide to Legislation (Payroll Tax). View current version of the Guide to Legislation (Payroll Tax)1/7/2009PRT
    IC001RevenueSA Publication Processes1/7/2009GEN

    Category Key:

    ESLEmergency Services Levy
    FHOGFirst Home Owner Grant
    GENGeneral
    HCGHousing Construction Grant
    JAGJob Accelerator Grant
    LTLand Tax
    PRTPayroll Tax
    SDStamp Duty
    SHGSeniors Housing Grant
    TAATaxation Administration Act
    TDLTransport Development Levy

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    Stamp duty document guides

    The Stamp Duty Document Guide has have been prepared to assist in calculating the stamp duty payable on the documents available for self-determination on RevenueSA Online and those that must be submitted for the assessment of the Commissioner of State Taxation. It does not replace nor override the legislative requirements of the Stamp Duties Act 1923.

    View the Stamp Duty Document Guide

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    RevenueSA Online Help Guides

    Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:

  • Registration

    Monthly returns - payment via direct debit

    Formerly referred to as Electronic Payment Authority.

    Monthly returns - payment by EFT or BPAY

    Annual reconciliation

    Prior years:

  • Self-determined documents

    Documents assessed by Commissioner of State Taxation

    Commonwealth reporting

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    View by revenue or grant area