Revenue Publications

The following revenue publications have been released:

  • Information Circular No. 103 – Stamp Duty on Conveyances or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) replaces Information Circular 86 and provides further clarity on information about land use codes.
  • Revenue Ruling SDA009[V2]: Conveyance by Direction has been released to further amend and update RevenueSA’s practices.
  • Revenue Ruling SDA012: Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments has been released to set out guidelines regarding the ex gratia scheme to provide relief from the surcharge for acquisitions of residential land for the purpose of undertaking significant developments of new residential homes.