Revenue Rulings - Sequential Index

KEY:ESL = Emergency Services Levy, FHOG = First Home Owner Grant, GEN = General, HCG = Housing Construction Grant, LT = Land Tax, PRT = Payroll Tax, SD = Stamp Duty, SHG = Seniors Housing Grant, TAA = Taxation Administration Act and TDL = Transport Development Levy

NumberTitleIssuedCategory
PTA003[V2]Fringe Benefits1/7/2016PRT
PTASA02[V3]Small Business Payroll Tax Rebate21/6/2016PRT
PTA015[V2]Workers' Compensation Payments14/6/2016PRT
LT004Land Held on Trust - Section 13(3)(b)25/2/2016LT
SDA008[V3]2015-16 State Budget Amendment to Section 60A(1) and other Sections18/6/2015SD
PTASA002[V2]Small Business Payroll Tax Rebate
Replaced by PTASA002[V3]
18/6/2015SD
SDA011Calculation of Life Estates4/7/2015SD
FHOG006Ex Gratia Scheme for the Provisions of the Seniors Housing Grant for New Home Contracts Entered into Between 22 February 2014 and 30 June 201430/3/2015SHG
FHOG005Relief for Australian Defence Force Personnel19/1/2015FHOG
SDA010Duty Assessed on the Sale of a Business16/01/2015SD
SDA009Conveyance by Direction16/01/2015SD
ESL001General Remission: Retired and Aged Accommodation and Independent Living Units23/12/2014ESL
SDA008[V2]Retrospective Amendments to Section 60A(1) of the Stamp Duties Act 1923
Replaced by SDA008[V3]
19/12/2013SD
SDA008Retrospective Amendments to Section 60A(1) of the Stamp Duties Act 1923
Replaced by SDA008[V2]
17/12/2013SD
SDA007Section 71CC - Ex Gratia Scheme for Transferor/Transferee Trusts16/12/2013SD
FHOG004Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Retirement Villages8/11/2013HCG
FHOG003Ex Gratia Scheme for the Provision of the Housing Construction Grant for New Homes in Residential Parks8/11/2013HCG
FHOG002Payment of the Housing Construction Grant16/8/2013HCG
PTA013[V2]Fees Paid to Golf Professionals by Golf Clubs17/7/2013PRT
PTASA002Small Business Payroll Tax Rebate
Replaced by PTASA002[V2]
6/6/2013PRT
LT003Land Tax Relief upon moving into residential care on an ongoing basis29/1/2013LT
SDA006Stamp Duty Relief for Ex-Service Persons 21/12/2012SD
SDA005Calculation of Life Estates
Replaced by SDA011
20/11/2012SD
PTA035[V2]Contractors – 90 Day Exemption28/6//2012PRT
PTASA001Exporters Rebate3/2/2012PRT
SDA004Securitisation Transactions31/1/2012SD
SDA003Instruments Which Vary the Terms of a Discretionary Trust18/1/2012SD
PTA038Determining Whether a Worker is an Employee
This Revenue Ruling should be read in conjunction with IC005.
2/8/2011PRT
PTA026[V2]Employment Agency Contracts – Declaration by Exempt Clients8/7/2011PRT
PTA039Payroll Tax Nexus Provision12/5/2011PRT
PTA037Paid Parental Leave19/1/2011PRT
PTA036Interest & Penalty Tax19/1/2011PRT
LT002Quarterly Instalments - Interest & Penalty Tax19/1/2011LT
TAA01Application of Interest & Penalty Tax19/1/2011TAA
PTA005[V2]Exempt Allowances: Motor Vehicle and Accommodation19/1/2011PRT
SDA002Transportable Homes16/8/2010SD
LT001Land Tax Relief for Deceased Estates4/8/2010LT
PTA036[W]Payroll Tax Exemption for Wages Paid to Apprentices and Trainees Replaced by IC021
This Revenue Ruling has been withdrawn
13/7/2010PRT
FHOG001First Home Owner Boost30/4/2010FHOG
SDA001Transfers of Partnership Interests Withdrawn4/12/2009SD
PTA035[V1]Contractors - 90 Day Exemption
Replaced by PTA005[V2]
1/7/2009PRT
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.
 PRT
PTA033Contractors – Services Ancillary to the Supply of Goods1/7/2009PRT
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.
 PRT
PTA031Commissioner's Discretion to Exclude from a Group1/7/2009PRT
PTA030Penalty Charged Under Superannuation Guarantee Charge1/7/2009PRT
PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies1/7/2009PRT
PTA028Employment Agency Contracts – Workers On-hired to Government1/7/2009PRT
PTA027Employment Agency Contracts – Chain of On-hire1/7/2009PRT
PTA026[V1]Employment Agency Contracts – Declaration by Exempt Clients Replaced by PTA026[V2]1/7/2009PRT
PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons1/7/2009PRT
PTA024Overnight Accommodation Allowances Paid to Truck Drivers1/7/2009PRT
PTA023Contractors Engaging Others1/7/2009PRT
PTA022Contractors – Services not Ordinarily Required1/7/2009PRT
PTA021Exemption for Contractors Ordinarily Rendering Services to the Public1/7/2009PRT
PTA020Contractors – 180 Day Exemption 1/7/2009PRT
PTA019Contractors – Labour & Non-labour Deductions1/7/2009PRT
PTA018Contractors Deductions1/7/2009PRT
PTA017Grouping of Professional Practices & Administrative Businesses1/7/2009PRT
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.
 PRT
PTA015Workers' Compensation Payments Replaced by PTA015[V2]1/7/2009PRT
PTA014Contractors – What Constitutes a Day's Work1/7/2009PRT
PTA013[V1]Fees Paid to Golf Professionals by Golf Clubs Replaced by PTA013[V2]1/7/2009PRT
PTA012Exemption for Maternity & Adoption Leave Pay1/7/2009PRT
PTA011Allowances & Reimbursements1/7/2009PRT
PTA010Wage Subsidies1/7/2009PRT
PTA009Charitable Exemptions – Meaning of Exclusively
This Revenue Ruling has been withdrawn
1/7/2009PRT
PTA008GST Considerations for the Calculation of Payroll Tax Liability1/7/2009PRT
PTA007Contractor Provisions – Door-to-Door Sale of Goods1/7/2009PRT
PTA006Payroll Tax Exemption for Payments to Owner-Drivers1/7/2009PRT
PTA005[V1]Exempt Allowances: Motor Vehicle and Accommodation Replaced by PTA005[V2]1/7/2009PRT
PTA004Termination Payments1/7/2009PRT
PTA003Fringe Benefits Replaced by PTA003[V2]1/7/2009PRT
PTA002 Expatriate Employees Replaced by IC0111/7/2009PRT
PTA001South Australian Payroll Tax Liability for Wages Paid by an Employer Replaced by IC0111/7/2009PRT