Payroll 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 Payroll Tax Guide to Legislation or on the payroll 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A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.

NumberTitle
Date Issued
Circular 308STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008
27/1/2009
Circular 305STATE BUDGET 2008-2009
31/7/2008
Circular 303PAYROLL TAX - A GUIDE TO LEGISLATION
See Payroll Tax Guide to Legislation for current information
3/7/2008
Circular 302TERMINATION PAYMENTS
See Revenue Ruling PTA004 for current information
1/7/2008
Circular 301PAY-ROLL TAX CHARITABLE EXEMPTION - MEANING OF EXCLUSIVELY
See Revenue Ruling PTA009 for current information
3/7/2008
Circular 300EXEMPTION FOR MATERNITY AND ADOPTION LEAVE PAY
See Revenue Ruling PTA012 for current information
3/7/2008
Circular 299FRINGE BENEFITS
See Revenue Ruling PTA003 for current information
3/7/2008
Circular 298EXEMPT ALLOWANCES
See Revenue Ruling PTA005 for current information
3/7/2008
Circular 297EXPATRIATE EMPLOYEES
See Revenue Ruling PTA001 for current information
3/7/2008
Circular 296SOUTH AUSTRALIAN PAY-ROLL TAX LIABILITY FOR WAGES PAID BY AN EMPLOYER
See Revenue Ruling PTA002 for current information
3/7/2008
Circular 295SOUTH AUSTRALIAN PAY-ROLL TAX HARMONISATION CHANGES3/7/2008
Circular 288STATE BUDGET 2008-2009
5/6/2008
Circular 284STATE BUDGET 2007-2008
9/8/2007
Circular 280STATE BUDGET 2007-2008 MEASURES TO IMPROVE CONSISTENCY
15/6/2007
Circular 278STATE BUDGET 2007-2008
7/6/2007
Circular 266PAY-ROLL TAX - A GUIDE TO LEGISLATION [Replaced by Circular No 303]
10/4/2006
Circular 247STATUTES AMENDMENT (BUDGET 2004) ACT 2004
1/7/2004
Circular 246STATE BUDGET 2004-2005
27/5/2004
Circular 236STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002
28/11/2002
Circular 222EXPORTERS PAY-ROLL TAX REBATE SCHEME 2001-2002
21/12/2001
Circular 221A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 [Replaced by Circular No 266]
14/12/2001
Circular 220 EXPORTERS PAY-ROLL TAX REBATE SCHEME 2001-2002
21/12/2001
Circular 218STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001
30/7/2001
Circular 216STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001
31/5/2001
Circular 212PAY-ROLL TAX TRAINEE WAGE REBATE SCHEME
13/2/2001
Circular 210EXPORTERS PAYROLL TAX REBATE SCHEME 2000-2001 [Replaced by Circular No 222]
19/12/2000
Circular 199PAY-ROLL TAX TRAINEE WAGE REBATE SCHEME [Replaced by Circular No 212]
23/6/2000
Circular 198NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000
23/6/2000
Circular 196YOUNG PERSONS EMPLOYMENT PAY-ROLL TAX REBATE SCHEME
18/2/2000
Circular 193 EXPORTERS PAY-ROLL TAX REBATE SCHEME 1999-2000 [Replaced by Circular No 210]
19/10/1999
Circular 169EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1998-1999 [Replaced by Circular No 193]
28/5/1998
Circular 163A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 [Replaced by Circular No 221]
10/2/1998
Circular 160LIABILITY WHERE SERVICES PERFORMED OFFSHORE, IN ANOTHER STATE OR TERRITORY OR OUTSIDE AUSTRALIA [Replaced by Circular No 297]
13/11/1997
Circular 158EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1997-1998 [Replaced by Circular No 169]
9/9/1997
Circular 156ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES
Under Review
12/8/1997
Circular 153STATUTES AMENDMENT (PAY-ROLL TAX AND TAXATION ADMINISTRATION) ACT 1997 - No 34 of 1997
30/6/1997
Circular 144PAY-ROLL TAX REBATE SCHEMES [Replaced by Circular No 199]
17/1/1997
Circular 142PAY-ROLL TAX (SUPERANNUATION BENEFITS) AMENDMENT ACT 1996 No. 79 of 1996
12/12/1996
Circular 140EXPORTERS PAY-ROLL TAX REBATE SCHEME FOR 1996-1997 [Replaced by Circular No 158]
4/10/1996
Circular 137A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 [Replaced by Circular No 163]
18/4/1996
Circular 131PAY-ROLL TAX TRAINEE WAGES REBATE SCHEME [Replaced by Circular No 144]
26/9/1995
Circular 130NEW EXPORTERS PAY-ROLL TAX REBATE SCHEME [Replaced by Circular No 140]
26/9/1995
Circular 129EXPORTERS PAY-ROLL TAX REBATE SCHEME [Replaced by Circular No 140]
26/9/1995
Circular 128PAY-ROLL TAX TRAINEE WAGES REBATE SCHEME [Replaced by Circular No 131]
1/6/1995
Circular 120PRESCRIBED TAX RATES, ALLOWANCES AND DEDUCTIONS [Replaced by Circular No 130]
11/11/1994
Circular 119PAY-ROLL TAX (SUPERANNUATION BENEFITS AND RATES) AMENDMENT ACT, 1994
10/11/1994
Circular 115NEW EXPORTS PAY-ROLL TAX REBATE SCHEME
2/6/1994
Circular 114RE: LUMP SUM PAYMENTS ON TERMINATION OF EMPLOYMENT
2/6/1994
Circular 108PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1994
29/4/1994
Circular 106LONG TERM UNEMPLOYED PAY-ROLL TAX REBATE SCHEME
3/3/1994
Circular 105NEW EXPORTS PAY-ROLL TAX REBATE SCHEME [Replaced by Circular No 115]
2/3/1994
Circular 104EXPORTERS PAY-ROLL TAX REBATE SCHEME [Replaced by Circular No 129]
1/3/1994
Circular 85PAY-ROLL TAX REBATE SCHEME 1993-94
1/10/1993
Circular 70 REMISSION OR REDUCTION OF PENAL TAX
4/2/1993
Circular 69REMISSION OR REDUCTION OF ADDITIONAL TAX
4/2/1993
Circular 63EXTENSION OF PAY-ROLL TAX EXEMPTION FOR AUSTRALIAN TRAINEESHIP SCHEME
25/11/1992
Circular 38 PAY-ROLL TAX REBATE SCHEME
12/10/1992
Circular 37PRESCRIBED TAX RATES, ALLOWANCES AND DEDUCTIONS [Replaced by Circular No 120]
18/6/1992
Circular 36PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 - No. 55 OF 1991 THIRD PARTY PAYMENTS
12/12/1991
Circular 35PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991-no. 55 OF 1991 EMPLOYMENT AGENTS
12/12/1991
Circular 34PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 - NO. 55 OF 1991 SERVICE CONTRACTS
22/10/1992
Circular 33PAY-ROLL TAX (MISCELLANEOUS) AMENDMENT ACT, 1991 [Replaced by Circular No 137]
6/12/1991
Circular 32PAY-ROLL TAX AMENDMENT ACT, 1990 FRINGE BENEFITS
25/10/1990
Circular 31PAY-ROLL TAX ACT AMENDMENT ACT, 1990 [Replaced by Circular No 298]
19/10/1991
Circular 30DEDUCTIONS FOR PERIODIC RETURN PERIODS
11/12/1990
Circular 29DEFINITION OF WAGES TRAVELING ALLOWANCES
11/12/1990
Circular 28A GUIDE TO LEGISLATION PAY-ROLL TAX ACT 1971 [Replaced by Circular No 137]
18/6/1992