Circulars (for historical information only)

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.

A review has been undertaken on their content and current information has been reissued in Revenue Ruling (RR) or Information Circular (IC) format, or is available in another publication or on the RevenueSA Internet site.

This revised system has been adopted to provide uniformity with other state and territory revenue offices and to make it easier for practitioners to locate relevant information.


To view a list of historical Circulars issued by RevenueSA, select a category below:

Debits Tax
Emergency Services Levy
Financial Institutions Duty
First Home Owner Grant
General Circulars
Land Tax
Lottery and Gaming
Payroll Tax
Petroleum
Stamp Duty
Taxation Administration Act
Tobacco