Land Tax 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 (Revenue Rulings) and of changes in administrative practices or taxation laws (Information Circulars). Please see Information Circulars and Revenue Rulings for current publications.

The Circulars below are available for historical information only. 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 the Land Tax Guide to Legislation or on the land tax pages.

A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.

NumberTitleDate Issued
Circular 311LAND TAX RELIEF FOR AGED CARE FACILITIES 4/6/2009
Circular 310 APPLICATION OF INTEREST AND PENALTY TAX
See Land Tax Guide to Legislation for current information.
5/3/2009
Circular 308STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 200827/1/2009
Circular 289LAND TAX ANTI-AVOIDANCE PROVISIONS16/6/2008
Circular 284STATE BUDGET 2007-20089/8/2001
Circular 282DOMESTIC PARTNERS11/7/2007
Circular 279STATE BUDGET 2007-200814/6/2007
Circular 278STATE BUDGET 2007-20087/6/2007
Circular 262A GUIDE TO LEGISLATION LAND TAX ACT 1936 LAND TAX REGULATIONS 1999
See Land Tax Guide to Legislation for current information
2/11/2005
Circular 257INTRODUCTION OF QUARTERLY INSTALMENTS AND PENALTY TAX CHANGES
See Land Tax Guide to Legislation for current information
30/5/2005
Circular 256 INTRODUCTION OF QUARTERLY INSTALMENTS [Replaced by Circular No 257]26/5/2005
Circular 254STATE BUDGET 2005-200626/5/2005
Circular 252LAND TAX11/2/2005
Circular 246STATE BUDGET 2004-200527/5/2004
Circular 218STATUTES AMENDMENT (TAXATION MEASURES) ACT 200130/7/2001
Circular 216STATUTES AMENDMENT (TAXATION MEASURES) BILL 200131/5/2001
Circular 195LAND TAX (INTENSIVE AGISTMENT) AMENDMENT ACT 19993/12/1999
Circular 192REGULATIONS UNDER THE LAND TAX ACT 1936 19/8/1999
Circular 161LAND TAX (LAND HELD ON TRUST) AMENDMENT ACT 199723/12/1997
Circular 156ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES
Under review
12/8/1997
Circular 141A GUIDE TO LEGISLATION LAND TAX ACT 1936 [Replaced by Circular No 262]24/10/1996
Circular 133LAND TAX (HOME UNIT COMPANIES) AMENDMENT ACT 199527/11/1995
Circular 127LAND TAX REBATE SCHEME FOR HOUSING LAND DEVELOPERS23/8/1995
Circular 121RATES OF LAND TAX 1994-95 [Replaced by Circular No 262]12/11/1994
Circular 117RE: EXEMPTION FOR PRINCIPAL PLACE OF RESIDENCE [Replaced by Circular No 262]1/9/1994
Circular 107TRUSTS [Replaced by Circular No 262]15/11/1993
Circular 92INQUIRY COUNTER AND PAYMENT FACILITY [Replaced by Circular No 262]15/11/1993
Circular 91RATES OF LAND TAX 1993-94[Replaced by Circular No 121]9/11/1993
Circular 75LAND TAX ACT 1936 RECOVERY OF UNPAID LAND TAX ACCRUED PRIOR TO A CHANGE IN OWNERSHIP OF LAND [Replaced by Circular No 262]4/6/1993
Circular 62 RATES OF LAND TAX - 1992/93 [Replaced by Circular No 91]19/11/1992
Circular 49RATES OF LAND TAX - 1991/92 [Replaced by Circular No 62]5/12/1991
Circular 48LAND TAX ENQUIRY SYSTEM (CERTIFICATES OF LAND TAX PAYABLE PURSUANT TO SECTION 66a OF THE LAND TAX ACT, 1936) EFFECTIVE FROM 1 JULY, 1991 [Replaced by Circular No 262]8/11/1991
Circular 47TRUSTS [Replaced by Circular No 107]8/11/1991
Circular 46LAND USED FOR PRIMARY PRODUCTION -EXEMPTION CRITERIA [Replaced by Circular No 262]8/11/1991
Circular 45A GUIDE TO LEGISLATION LAND TAX ACT, 1936 [Replaced by Circular No 141]1/9/1995