Stamp Duty 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 Stamp Duty Document Guides (Opinions or Self-determined) or on the stamp duty 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A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.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 312STAMP DUTIES (TAX REFORM) AMENDMENT ACT 2009
4/6/2009
Circular 309STAMP DUTY - TOP HATTING - RELIEF FOR RESTRUCTURE OF AUSTRALIAN STAPLED REAL ESTATE INVESTMENT TRUSTS
See Information Circular IC035 for current information
27/2/2009
Circular 308STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008
27/1/2009
Circular 305STATE BUDGET 2008-2009
31/7/2008
Circular 304STAMP DUTIES - RECOGNISED FINANCIAL MARKETS - STAMP DUTIES VARIATION REGULATIONS 2008 See Information Circular IC036 for current information
27/6/2008
Circular 292STAMP DUTIES (TRUSTS) AMENDMENT ACT 2008
27/6/2008
Circular 290 GENERAL EXEMPTION 26
19/6/2008
Circular 288STATE BUDGET 2008-2009
5/6/2008
Circular 287STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006
27/3/2008
Circular 286 REGULATION TO PRESCRIBE "SPECIAL ACTS" FOR THE PURPOSES OF SECTION 71F(6)(C) See Information Circular IC037 for current information
25/1/2008
Circular 285EXTENSION OF MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS
21/12/2007
Circular 282

DOMESTIC PARTNERS
Under review, new publication being developed

11/7/2007
Circular 277TRANSFER OF QUOTED FINANCIAL PRODUCTS
31/5/2007
Circular 276RENTAL BUSINESS PROVISIONS
4/5/2007
Circular 275PRIVATE UNIT TRUSTS
20/12/2006
Circular 274MORTGAGE STAMP DUTY RELIEF FOR DROUGHT AFFECTED FARMERS
12/12/2006
Circular 273STAMP DUTIES (LAND RICH ENTITIES) AMENDMENT ACT 2006
23/11/2006
Circular 272 STATE BUDGET 2006-2007
21/9/2006
Circular 271 A GUIDE TO STAMP DUTY ON MOTOR VEHICLE REGISTRATIONS
See Information Circular IC087 for current information
18/7/2006
Circular 270 CONVEYANCE OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF A LICENCE)
6/7/2006
Circular 267 STAMP DUTY ON MOTOR VEHICLES - RELIEF FOR DISABILITY SERVICES PROVIDERS
See Information Circular IC075 for current information
16/6/2006
Circular 265 STAMP DUTY - SALE OF RETIREMENT VILLAGES
Under review, new publication being developed
7/3/2006
Circular 264 MOTOR VEHICLE STAMP DUTY EX GRATIA RELIEF FOR PARENTS OR GUARDIANS OF MINORS WITH DISABILITIES
See Information Circular IC075 for current information
27/01/2006
Circular 263 STAMP DUTY RELIEF FOR PERSONS WITH DISABILITIES [Replaced by Circular 267]
20/01/2006
Circular 260 CONVEYANCE OF WATER LICENCES [Replaced by Circular 270]
11/8/2005
Circular 255STATE BUDGET 2005-2006
26/5/2005
Circular 253STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 2004
3/3/2005
Circular 251 STAMP DUTY RELIEF FOR LOWER EYRE PENINSULA BUSHFIRES
3/2/2005
Circular 247STATUTES AMENDMENT (BUDGET 2004) ACT 2004
1/7/2004
Circular 246STATE BUDGET 2004-2005
27/5/2004
Circular 244 STAMP DUTY ON INSTRUMENTS WHICH VARY THE TERMS OF A DISCRETIONARY TRUST
See Revenue Ruling SDA003 for current information
5/12/2003
Circular 243 DOCUMENTS TO BE SUBMITTED FOR OPINION ASSESSMENT ~STANDARD REQUIREMENTS~
See Stamp Duty Document Guide (Opinions) for current information
2/10/2003
Circular 242 STAMP DUTIES ACT 1923 RENTAL BUSINESS PROVISIONS
29/9/2003
Circular 241 STAMP DUTIES (RENTAL AND MORTGAGE DUTY) AMENDMENT ACT 2003
25/9/2003
Circular 239 CONVEYANCES OF WATER LICENCES (INCLUDING THE WATER ALLOCATION OF THE LICENCE) [Replaced by Circular 270]
3/7/2003
Circular 238STAMP DUTIES - RENTAL AND MORTGAGE DUTY
29/5/2003
Circular 237 STAMP DUTY - PROCLAMATION - SECTION 90V PROCLAIMED COUNTRIES
10/12/2002
Circular 236STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002
28/11/2002
Circular 235 STAMP DUTIES (GAMING MACHINE SURCHARGE) AMENDMENT ACT 2002
28/11/2002
Circular 234 "OFF-THE-PLAN" SALES OF PROPERTY
See Revenue Ruling SDA008 for current information
3/10/2002
Circular 233 STAMP DUTY - LEASES
2/10/2002
Circular 232 STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT ACT 2002
6/9/2002
Circular 230 REGULATIONS UNDER THE STAMP DUTIES ACT 1923
21/8/2002
Circular 228 STAMP DUTIES (RENTAL BUSINESS AND CONVEYANCE RATES) AMENDMENT BILL 2002
11/7/2002
Circular 227 STAMP DUTY RELIEF GUIDELINES FOR CORPORATE RECONSTRUCTIONS
24/6/2002
Circular 224 CALCULATION OF LIFE INTERESTS
See Revenue Ruling SDA011 for current information
22/1/2002
Circular 218STATUTES AMENDMENT (TAXATION MEASURES) ACT 2001
30/7/2001
Circular 216STATUTES AMENDMENT (TAXATION MEASURES) BILL 2001
31/5/2001
Circular 215 ADMINISTRATIVE SCHEME FOR RELIEF FROM STAMP DUTY IN CONNECTION WITH THE OPENING OF A RURAL BRANCH OF A FINANCIAL INSTITUTION
18/5/2001
Circular 214 REGULATIONS UNDER SECTION 67(2)(d) AGGREGATION PROVISION EXCLUSION STAMP DUTIES ACT 1923
See RevNet Guide Notes for current information
27/4/2001
Circular 213 STAMP DUTIES ACT 1923 ANNUAL LICENCE RIDER BENEFITS TAKEN IN CONJUNCTION WITH LIFE COVER
17/4/2001
Circular 211 STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION, VEHICLE VALUATION AND INTEREST AND PENALTY TAX AMNESTY [Replaced by Circular 271]
22/12/2000
Circular 209 STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT ACT 2000
14/12/2000
Circular 208 WITHDRAWN [Replaced by Circular 211]
8/11/2000
Circular 207 STAMP DUTIES (LAND RICH ENTITIES AND REDEMPTION) AMENDMENT BILL 2000
8/11/2000
Circular 198NATIONAL TAX REFORM (STATE PROVISIONS) ACT 2000
23/6/2000
Circular 197 STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE
See Information Circular IC041 for current information
30/3/2000
Circular 191 CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS
Under review, new publication being developed
10/8/1999
Circular 189 STAMP DUTIES (CONVEYANCE RATES) AMENDMENT ACT 1999
5/8/1999
Circular 187 CONVEYANCES OF INTELLECTUAL PROPERTY
See Information Circular IC038 for current information
28/5/1999
Circular 184 STAMP DUTIES (CONVEYANCE RATES) AMENDMENT BILL 1999 (CHANGES TO CONVEYANCE RATES FOLLOWING 1999/2000 STATE BUDGET)
27/5/1999
Circular 183 STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1999
24/3/1999
Circular 181 FIRST HOME CONCESSION
2/3/1999
Circular 179 STANDARD REQUISITIONS AND REQUIREMENTS [Replaced by Circular 243]
7/12/1998
Circular 178 STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) AMENDMENT ACT 1998 - NO 71 OF 1998
7/12/1998
Circular 176 STAMP DUTIES ACT 1923 STAMP DUTY (SHARE BUY-BACKS) ACT 1998
30/10/1998
Circular 173 STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1998
28/7/1998
Circular 172 REMOVAL OF EXEMPTION FROM STAMP DUTY - HEAVY VEHICLE REGISTRATIONS
28/5/1998
Circular 171 STAMP DUTIES ACT 1923 STAMP DUTY ON MOTOR VEHICLE COMPULSORY THIRD PARTY INSURANCE POLICIES
28/5/1998
Circular 170 STAMP DUTIES ACT 1923 GENERAL INSURANCE BUSINESS
28/5/1998
Circular 168 STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE - CONTINUATION OF SCHEME [Replaced by Circular 197]
28/5/1998
Circular 166 VALUATIONS
Under review, new publication being developed
13/3/1998
Circular 165 CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS [Replaced by Circular 191]
13/3/1998
Circular 164 STAMP DUTY ON THE REGISTRATION OF HEAVY VEHICLES DUTIABLE VALUE AND DEALER EXEMPTIONS
See Information Circular IC088 for current information
2/3/1998
Circular 162 STAMP DUTIES (MISCELLANEOUS NO. 2) AMENDMENT ACT 1997
1/12/1997
Circular 157 STAMP DUTY - SALE OF RETIREMENT VILLAGES [Replaced by Circular 265]
5/9/1997
Circular 156ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES
Under review, new publication being developed
12/8/1997
Circular 155 STAMP DUTIES (RATES OF DUTY) AMENDMENT ACT 1997 - No 42 of 1997
17/7/1997
Circular 154 STAMP DUTY ON MOTOR VEHICLES DEALER INTEREST AND PENALTY AMNESTY VEHICLE VALUATION [Replaced by Circular 211]
3/7/1997
Circular 151 STAMP DUTY PENALTY AMNESTY 2 JUNE 1997 to 1 AUGUST 1997
22/5/1997
Circular 150 STAMP DUTY ON MOTOR VEHICLES DEALER EXEMPTION PENALTY AMNESTY VEHICLE VALUATION [Replaced by Circular 154]
7/5/1997
Circular 149 THE USE OF A LEASE TO ARTIFICIALLY DEPRESS THE VALUE OF PROPERTY - (BRADNEY CASE
27/3/1997
Circular 148 FIRST HOME CONCESSION - EXTENSION OF SCHEME
27/3/1997
Circular 147 CONVEYANCES BETWEEN SUPERANNUATION FUNDS TRANSFER OF ASSETS FROM SUPERANNUATION FUNDS TO POOLED SUPERANNUATION TRUSTS [Replaced by Circular 155]
26/2/1997
Circular 146 VARIATION OF THE TERMS OF A DISCRETIONARY TRUST
30/1/1997
Circular 145 FIRST HOME CONCESSION - EXTENSION OF SCHEME [Replaced by Circular 148]
20/1/1997
Circular 139FIRST HOME CONCESSION [Replaced by Circular 181]
1/9/1996
Circular 138 STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1996, ACT NO. 18 OF 1996
8/5/1996
Circular 135 STAMP DUTIES (VALUATIONS - OBJECTIONS AND APPEALS) AMENDMENT ACT 1995
7/12/1995
Circular 134 STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1995
1/12/1995
Circular 132 STAMP DUTIES ACT 1923 S31 AGREEMENTS SALE AND LEASE BACK - SALE AND BUY BACK
24/11/1995
Circular 126 STAMP DUTY REBATE FOR NEW HOME UNITS IN THE CITY OF ADELAIDE [Replaced by Circular 168]
29/5/1995
Circular 124 STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 1994 - MARKETABLE SECURITY TRANSFERS
14/12/1994
Circular 123 STAMP DUTY ON THE TRANSFER OF PROPERTY UPON THE BREAKDOWN OF A MARRIAGE OR DEFACTO RELATIONSHIP
14/12/1994
Circular 122 FIRST HOME CONCESSION - FALSE DECLARATIONS NOW LIABLE FOR FINES [Replaced by Circular 181]
9/12/1994
Circular 118 MORTGAGE DUTY - EXERCISE OF DISCRETION PURSUANT TO SECTION 79(5) OF THE STAMP DUTIES ACT
8/11/1994
Circular 116 STAMP DUTIES (SECURITIES CLEARING HOUSE) AMENDMENT ACT, 1994 DATE OF OPERATION NEXUS PROVISIONS
23/8/1994
Circular 112 STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 DUTY PAYABLE WHEN REFINANCING A RURAL LOAN
31/5/1994
Circular 111 STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 STAMP DUTY ON REGISTRATION OF TRACTORS AND FARM MACHINERY
31/5/1994
Circular 110 STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 CROSS-BORDER RENTAL
31/5/1994
Circular 109 STAMP DUTIES (CONCESSIONS) AMENDMENT ACT, 1994 FAMILY FARM TRANSFERS
Under review, new publication being developed
31/5/1994
Circular 103 STAMP DUTIES ACT, 1923 - SECTION 71(5)(e),(f), (g) and (i) - REQUIREMENT THAT THERE BE DULY STAMPED INSTRUMENTS
15/2/1994
Circular 102STAMP DUTIES ACT, 1923 - SECTION 71(5)(d) TRANSFER OF PROPERTY FOR THE PURPOSE OF EFFECTUATING THE RETIREMENT OF A TRUSTEE OR THE APPOINTMENT OF A NEW TRUSTEE
15/2/1994
Circular 101 STAMP DUTIES ACT 1923 - SECTION 71b CONVEYANCE FOR THE PARTITION OR DIVISION OF ANY PROPERTY
14/2/1994
Circular 100 SECTION 71(5)(b) AND SECTION 71(6) OF THE STAMP DUTIES ACT, 1923 "IN SPECIE DISTRIBUTIONS"
14/2/1994
Circular 99SUPERANNUATION FUND TRUST DEEDS TRANSFER OF PROPERTY AND/OR AMENDMENTS MADE TO ENSURE COMPLIANCE WITH COMMONWEALTH SUPERANNUATION INDUSTRY (SUPERVISION) ACT, 1993
14/2/1994
Circular 96 ABOLITION OF STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS
22/12/1993
Circular 94 CALCULATION OF LIFE INTERESTS
3/12/1993
Circular 93FIRST HOME CONCESSION - LAND USED FOR PRIMARY PRODUCTION
30/11/1993
Circular 90 STAMP DUTY REBATE ON NEW MEDIUM DENSITY DWELLINGS
26/10/1993
Circular 87 VALUATIONS [Replaced by Circular 166]
12/10/1993
Circular 86 CONVEYANCES AND TRANSACTIONS INVOLVING PARTNERSHIP INTERESTS [Replaced by Circular 165]
12/10/1993
Circular 82 THE STAMPING OF CROSS-COLLATERALISED SECURITIES
3/8/1993
Circular 76 STAMP DUTY ON "TAX-LOSS" TRANSFER AGREEMENTS BETWEEN COMPANIES OF THE SAME GROUP
29/6/1993
Circular 74MORTGAGES STAMP DUTIES (PENALTIES, REASSESSMENTS AND SECURITIES) AMENDMENT ACT, NO. 88 OF 1992 TRANSITIONAL PROVISIONS
1/6/1993
Circular 72PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS
12/2/1993
Circular 71 INTRODUCTION OF NEW STAMPING AND COMMON RECEIPTING SYSTEM
8/2/1993
Circular 68 MOTOR VEHICLES - DEALER EXEMPTIONS [Replaced by Circular 154]
24/12/1992
Circular 67 STAMP DUTY ON CONVEYANCE OF PROPERTY, BUSINESSES AND GOODWILL OF BUSINESSES
11/12/1992
Circular 66 AMENDMENTS TO MORTGAGE DUTY PROVISIONS
10/12/1992
Circular 64 STAMP DUTIES (PENALTIES, REASSESSMENTS & SECURITIES) AMENDMENT ACT, 1992
30/11/1992
Circular 61 SECTION 71e OF THE STAMP DUTIES ACT, 1923 OBLIGATION OF A PERSON TO LODGE A STATEMENT WITH THE COMMISSIONER
Under review, new publication being developed
9/11/1992
Circular 59TO ALL CLIENTS OF THE STAMP DUTIES OFFICE
20/10/1992
Circular 27CHARGE FOR MAKING A VALUATION
Under review, new publication being developed
15/10/1992
Circular 26 MORTGAGE DUTY
9/9/1992
Circular 25 STAMP DUTIES (RATES) AMENDMENT ACT, 1992
1/9/1992
Circular 24FIRST HOME CONCESSION [Replaced by Circular 181]
1/9/1992
Circular 23 MORTGAGE DUTY - CERTIFICATION TO SATISFY SECTION 79(3) OF THE STAMP DUTIES ACT
25/8/1992
Circular 22RECOVERY OF STAMP DUTY ON UNSTAMPED DOCUMENTS
3/8/1992
Circular 21 STAMP DUTY ON THE TRANSFER OF PROPERTY - TAXI CAB/HIRE CAR BUSINESSES
3/6/1992
Circular 20FOREIGN CURRENCY TRANSACTIONS
See Information Circular 97 for current information
26/5/1992
Circular 19TRANSFERS TO CORRECT AN ERROR
Under review, new publication being developed
26/5/1992
Circular 18 STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT, 1991 No. 74 of 1991
9/1/1992
Circular 17RENTAL BUSINESS · RULINGS CLARIFYING LIABILlTY OF CERTAIN CLASSES OF RECEIPTS · STAMP DUTIES (ASSESSMENT AND FORMS) AMENDMENT ACT, 1991 No. 74
12/2/1992
Circular 16 STAMP DUTIES (ASSESSMENTS AND FORMS) AMENDMENT ACT No. 74 of 1991 Penalties for failing to lodge a statement under Section 71e of the Stamp Duties Act
23/12/1991
Circular 15 STAMP DUTY ON THE CONVEYANCE OF PROPERTY TAXI CAB/HIRE BUSINESSES
4/11/1991
Circular 14 STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991
4/11/1991
Circular 13 TRANSFER OF REALTY (LAND RICH ENTITIES) AGGREGATION PROVISIONS
15/5/1991
Circular 12STAMP DUTIES (CONCESSIONAL DUTY AND EXEMPTIONS) AMENDMENT ACT - NO. 19 OF 1991 Cheque Duty Provisions
18/4/1991
Circular 11 STAMP DUTIES ACT AMENDMENT ACT (NO. 4), 1990 (NO. 47 OF 1990) AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS
6/11/1990
Circular 10 PROPOSED AMENDMENTS TO THE ANNUAL LICENCE PROVISIONS OF THE STAMP DUTIES ACT, 1923 [Replaced by Circular 11]
28/9/1990
Circular 9FISHING LICENCES - LIABILITY FOR DUTY
See Information Circular IC010 for current information
11/12/1990
Circular 8 ACQUISITION OF CERTAIN INTERESTS IN COMPANIES AND UNIT TRUST SCHEMES DUTIABLE AS CONVEYANCES OF LAND
11/12/1990
Circular 7 STAMP DUTIES ACT AMENDMENT ACT (No. 2), 1990 (No. 33 OF 1990) MOTOR VEHICLES PROVISIONS
11/12/1990
Circular 6RENTAL DUTY
11/12/1990
Circular 5 FIRST HOME CONCESSION [Replaced by Circular 24]
11/12/1990
Circular 4PENALTIES FOR LATE LODGEMENT AND STAMPING OF DOCUMENTS [Replaced by Circular 72]
11/12/1990
Circular 3 STAMP DUTIES ACT AMENDMENT ACT (NO. 2), 1990 CONTRACT SPLITTING (SECTION 67)
11/12/1990
Circular 2 STANDARD REQUISITIONS AND REQUIREMENTS [Replaced by Circular 179]
11/12/1990
Circular 1
STAMP DUTIES ACT AMENDMENT ACT, 1988 NO. 21 of 1988
11/12/1990