Revenue Rulings - Sequential Index

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Emergency Services Levy

NumberTitleVersionIssued
ESL001General Remission: Retired and Aged Accommodation and Independent Living Units123/12/2014
ESL002Penalty Levy & Interest110/5/2017

Housing Grants

NumberTitleVersionIssued
FHOG001First Home Owner Boost130/4/2010
FHOG002Payment of the Housing Construction Grant116/8/2013
FHOG003Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks18/11/2013
FHOG004Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages18/11/2013
FHOG005Relief for Australian Defence Force Personnel119/1/2015
FHOG006Ex Gratia Scheme for the Provisions of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 2014130/3/2015

Land Tax

NumberTitleVersionIssued
LT001Land Tax Relief for Deceased Estates14/8/2010
LT002Quarterly Instalments - Interest & Penalty Tax119/1/2011
LT003Land Tax Relief upon moving into residential care on an ongoing basis129/1/2013
LT004Land Held on Trust - Section 13(3)(b)125/2/2016

Payroll Tax - Harmonised

NumberTitleVersionIssued

PTA001

South Australian Payroll Tax Liability for Wages Paid by an Employer

1
Replaced by IC011
1/7/2009
PTA002Expatriate Employees
1
Replaced by IC011
1/7/2009
PTA003Fringe Benefits21/7/2016
PTA004Termination Payments11/7/2009
PTA005Exempt Allowances: Motor Vehicle and Accommodation315/4/2019
PTA006Payroll Tax Exemption for Payments to Owner-Drivers11/7/2009
PTA007Contractor Provisions – Door-to-Door Sale of Goods11/7/2009
PTA008GST Considerations for the Calculation of Payroll Tax Liability11/7/2009
PTA009Charitable Exemptions – Meaning of Exclusively
This Revenue Ruling has been withdrawn
N/A 
PTA010Wage Subsidies11/7/2009
PTA011Allowances & Reimbursements11/7/2009
PTA012Exemption for Maternity & Adoption Leave Pay11/7/2009
PTA013Fees Paid to Golf Professionals by Golf Clubs217/7/2013
PTA014Contractors – What Constitutes a Day's Work11/7/2009
PTA015Workers' Compensation Payments214/6/2016
PTA016Profit Distributions and Loan Accounts
There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory, because South Australia will not be adopting the same treatment of profit distributions and loan accounts.
N/A 
PTA017Grouping of Professional Practices & Administrative Businesses11/7/2009
PTA018Contractors Deductions11/7/2009
PTA019Contractors – Labour & Non-labour Deductions11/7/2009
PTA020Contractors – 180 Day Exemption11/7/2009
PTA021Exemption for Contractors Ordinarily Rendering Services to the Public11/7/2009
PTA022Contractors – Services not Ordinarily Required11/7/2009
PTA023Contractors Engaging Others11/7/2009
PTA024Overnight Accommodation Allowances Paid to Truck Drivers215/4/2019
PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons215/4/2019
PTA026Employment Agency Contracts – Declaration by Exempt Clients28/7/2011
PTA027Employment Agency Contracts – Chain of On-hire11/7/2009
PTA028Employment Agency Contracts – Workers On-hired to Government11/7/2009
PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies11/7/2009
PTA030Penalty Charged Under Superannuation Guarantee Charge11/7/2009
PTA031Commissioner's Discretion to Exclude from a Group11/7/2009
PTA032Payroll Tax Exemption for Schools
There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory, because South Australia will not be adopting the same treatment of employers which are schools.
N/A 
PTA033Contractors – Services Ancillary to the Supply of Goods11/7/2009
PTA034Contributions to the Construction Industry Long Service Leave and Redundancy Funds
There is no equivalent Revenue Ruling in South Australia to those appearing in the other harmonised states/territory because South Australia will not be adopting the same treatment of contributions to the construction industry long service leave and redundancy funds.
N/A 
PTA035Contractors – 90 Day Exemption228/6//2012
PTA036Interest & Penalty Tax119/1/2011
PTA036[W]Payroll Tax Exemption for Wages Paid to Apprentices and Trainees
This Revenue Ruling has been withdrawn
Withdrawn
Replaced by IC021
13/7/2010
PTA037Paid Parental Leave119/1/2011
PTA038Determining Whether a Worker is an Employee
This Revenue Ruling should be read in conjunction with IC005.
12/8/2011
PTA039Payroll Tax Nexus Provision112/5/2011

Payroll Tax - South Australia

NumberTitleVersionIssued
PTASA001Exporters Rebate13/2/2012
PTASA002Small Business Payroll Tax Rebate322/6/2016

Stamp Duty

NumberTitleVersionIssued
SDA001[W]Transfers of Partnership Interests WithdrawnWithdrawn4/12/2009
SDA002Transportable Homes116/8/2010
SDA003Instruments Which Vary the Terms of a Discretionary Trust118/1/2012
SDA004Securitisation Transactions131/1/2012
SDA005Calculation of Life Estates
1
Replaced by SDA011
20/11/2012
SDA006Stamp Duty Relief for Ex-Service Persons121/12/2012
SDA007Section 71CC - Ex Gratia Scheme for Transferor/Transferee Trusts116/12/2013
SDA0082015-16 State Budget Amendment to Section 60A(1) and other Sections318/6/2015
SDA009Conveyance by Direction27/12/2018
SDA010Duty Assessed on the Sale of a Business116/01/2015
SDA011Calculation of Life Estates14/7/2015
SDA012Foreign Ownership Surcharge Ex Gratia Relief for Significant Developments17/12/2018

Taxation Administration

NumberTitleVersionIssued
TAA01Application of Interest & Penalty Tax119/1/2011