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.
View a list of all Information Circulars issued by RevenueSA.
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.
View a list of all Revenue Rulings issued by RevenueSA.
A new publication system was introduced on 1 July 2009 as a method of publishing and disseminating decisions on the interpretation of legislation administered by RevenueSA and of changes in administrative practices or taxation laws. Circulars are now published as Revenue Rulings and Information Circulars.
View a list of historical Circulars issued by RevenueSA
Guides to Legislation provide a general guide to the provisions of legislation administered by RevenueSA. They provide a brief explanation of taxpayers' responsibilities, but do not constitute a Revenue Ruling.
Guides should be read in conjunction with Revenue Rulings and Information Circulars.
View a list of all Guides to Legislation issued by RevenueSA.
Our organisation at all levels is committed to exercising high levels of professionalism and integrity.
RevenueSA conducts and annual survey designed to obtain feedback from taxpayers in the areas of general customer service, information provided and education channels.
View the results of the latest survey.
View the results of surveys since 2008.
RevenueSA is a portfolio of the Department of Treasury and Finance.