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Guides to Legislation

Revenue Rulings

  • 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    This Revenue Ruling has been withdrawn    		Withdrawn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    This Revenue Ruling has been withdrawn    		Withdrawn1/7/2009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 hospitals116/05/2025
    PTASA004Payroll Tax Relief for Medical Practices312/09/2025
    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 Leave31/12/2025
    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.

    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

    • Information Circulars

  • 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.

    Amnesty programs

    NumberTitleVersionIssued
    IC106Payroll Tax Amnesty for Medical Practices

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

    Contractors

    NumberTitleVersionIssued
    IC106

    Payroll Tax Amnesty for Medical Practices

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

    		 27/09/2023
    IC005Contractors 1/7/2009

    Employment agency contracts

    NumberTitleVersionIssued
    IC109Payroll Tax and Labour Hire Services 7/10/2025
    IC028Employment Agency 8/7/2011
    IC006Employment AgencyReplaced by IC0281/7/2009

    Exemptions

    NumberTitleVersionIssued
    IC054Employee Share Schemes / Maternity and Adoption Leave Exemption *NEW* 6/12/2012
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees 31/5/2012
    IC021Payroll Tax Exemption for Wages Paid to Apprentices and TraineesReplaced by IC04319/1/2011

    Groupings

    NumberTitleVersionIssued
    IC004Groupings  1/7/2009

    Historical rates

    See Rates and Thresholds page for future rate information.

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

    Nexus provisions

    NumberTitleVersionIssued
    IC011Payroll Tax Nexus Provisions Replaced by PTA03928/6/2010

    Rebates

    NumberTitleVersionIssued
    IC093 State Budget 2016-17   7/7/2016
    IC060 Cessation of South Australian Payroll Tax Exporters Rebate   27/6/2013
    IC056 State Budget 2013-14   6/6/2013
    IC031 Exporters Rebate Replaced by PTASA001 3/8/2011
    IC016 RebatesReplaced by IC021 and IC031 13/7/2010
    IC009 Rebates for Renewable Energy Projects   30/4/2010
    IC007 Rebates Replaced by IC016 1/7/2009

    Wages

    NumberTitleVersionIssued
    IC054Employee Share Schemes / Maternity and Adoption Leave Exemption  6/12/2012

    Other

    NumberTitleVersionIssued
    IC033Minister for FinanceWithdrawn28/11/2011
    IC002GeneralReplaced by Payroll Tax Guide to Legislation1/7/2009

  • 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
    IC093State Budget 2016-17 See the State Budget Updates page
    for future Budget information    		7/7/2016
    IC090Interest Rates 2016-17 See the Interest & Penalty page
    for future interest & penalty information    		1/7/2016
    IC080Interest Rates 2015-16 Replaced by IC0901/7/2015
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2017
    IC058Interest Rates 2013-14 Replaced by IC07027/6/2013
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012
    IC033Minister for FinanceWithdrawn28/11/2021
    IC039Debt Management Process 22/5/2012
    IC029Land Holding Entities & Tax Avoidance Schemes 27/7/2011
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010

  • 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.

    See the State Budget Update page for future Budget information.

    NumberTitleVersionDate Issued
    IC098State Budget 2016-17: Land Tax Amendments  15/12/2016
    IC095Job Accelerator Grant SchemeReplaced by Job Accelerator Grant Factsheet7/7/2016
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016
    IC093State Budget 2016-17  7/7/2016
    IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015
    IC084Statutes Amendment and Repeal (Budget 2015) Act 2015 26/11/2015
    IC0782015-16 State Budget: Land Tax Amendments  18/6/2015
    IC076State Budget 2015-16: Stamp Duty Measures  18/6/2015
    IC075State Budget 2015-16 18/6/2015
    IC074Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 26/8/2014
    IC069State Budget 2014-15 19/6/2014
    IC067Repeal of Succession Duties Act 1929 05/12/2013
    IC056State Budget 2013-14 06/6/2013
    IC0552012-13 Mid-Year Budget Review - Transport Development Levy in the Adelaide CBD 18/12/2012
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate  31/5/2012
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers  31/5/2012
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees  31/5/2012
    IC042State Budget 2012-13 - First Home Bonus Grant  31/5/2012
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC04831/5/2012
    IC040State Budget 2012-13 31/5/2012
    IC033Minister for FinanceWithdrawn28/11/2011
    IC023State Budget 2011-12 9/7/2011
    IC018State Budget 2010-11 16/9/2010
    IC001RevenueSA Publication Processes 1/7/2009

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