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 on the RevenueSA Internet site.
A link has been provided below where the Circular's content has been replaced by, or is contained in, a current revenue publication.
|Circular 313||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2009 |
See Information Circular IC015 for current information
|Circular 306||REGULATIONS UNDER THE TAXATION ADMINISTRATION ACT 1996|
|Circular 293||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 2008 [Replaced by Circular 313]|
|Circular 281||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM JULY 2007 [Replaced by Circular 293]|
|Circular 269||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2006 [Replaced by Circular 281]|
|Circular 261||TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTY TAX|
|Circular 259||CHANGE OF INTEREST RATE - FROM 7 JULY 2005 [Replaced by Circular 269]|
|Circular 249||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 8 JULY 2004 [Replaced by Circular 259]|
|Circular 236||STATUTES AMENDMENT (STAMP DUTIES AND OTHER MEASURES) ACT 2002|
|Circular 217||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE FROM 1 JULY 2001 [Replaced by Circular 249]|
|Circular 188||TAXATION ADMINISTRATION ACT 1996 CHANGE OF INTEREST RATE - FROM 1 JULY 1999 [Replaced by Circular 203]|
|Circular 175||TAXATION LIABILITIES AND YEAR 2000 (Y2K)|
|Circular 159||TAXATION ADMINISTRATION ACT 1996 APPLICATION OF INTEREST AND PENALTIES [Replaced by Circular 261]|
|Circular 156||ACCESS TO DOCUMENTS HELD BY SOLICITORS AND LEGAL PROFESSIONAL PRIVILEGE GUIDELINES|
|Circular 143||TAXATION ADMINISTRATION ACT 1996|