Information Circulars & Revenue Rulings - Payroll Tax

Allowances

NumberTitleVersionIssuedType
PTA005Exempt Allowances: Motor Vehicle and Accommodation315/4/2019Revenue Ruling
PTA025Motor Vehicle Allowance Paid to Real Estate Salespersons215/4/2019Revenue Ruling
PTA024Overnight Accommodation Allowances Paid to Truck Drivers215/4/2019Revenue Ruling
PTA011Allowances & Reimbursements11/7/2009Revenue Ruling

Contractors

NumberTitleVersionIssuedType
PTA035Contractors – 90 Day Exemption228/6/2012Revenue Ruling
PTA038Determining Whether a Worker is an Employee
This Revenue Ruling should be read in conjunction with IC005
12/8/2011Revenue Ruling
IC005Contractors  1/7/2009Information Circular
PTA033Contractors – Services Ancillary to the Supply of Goods11/7/2009Revenue Ruling
PTA023Contractors Engaging Others11/7/2009Revenue Ruling
PTA022Contractors – Services not Ordinarily Required11/7/2009Revenue Ruling
PTA021Exemption for Contractors Ordinarily Rendering Services to the Public11/7/2009Revenue Ruling
PTA020Contractors – 180 Day Exemption11/7/2009Revenue Ruling
PTA019Contractors – Labour & Non-labour Deductions11/7/2009Revenue Ruling
PTA018Contractors Deductions11/7/2009Revenue Ruling
PTA014Contractors – What Constitutes a Day's Work11/7/2009Revenue Ruling
PTA007Contractor Provisions – Door-to-Door Sale of Goods11/7/2009Revenue Ruling
PTA006Payroll Tax Exemption for Payments to Owner-Drivers11/7/2009Revenue Ruling

Employment Agency Contracts

NumberTitleVersionIssuedType
IC028Employment Agency 8/7/2011Information Circular
PTA026Employment Agency Contracts – Declaration by Exempt Clients28/7/2011Revenue Ruling
IC006Employment Agency Replaced by IC0281/7/2009Information Circular
PTA029Recruitment Agencies / Placement Agencies / Job Placement Agencies11/7/2009Revenue Ruling
PTA028Employment Agency Contracts – Workers On-hired to Government11/7/2009Revenue Ruling
PTA027Employment Agency Contracts – Chain of On-hire11/7/2009Revenue Ruling

Exemption

NumberTitleVersionIssuedType
IC054Employee Share Schemes / Maternity and Adoption Leave Exemption *NEW* 6/12/2012Information Circular
IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees 31/5/2012Information Circular
IC021Payroll Tax Exemption for Wages Paid to Apprentices and Trainees Replaced by IC04319/1/2011Information Circular
PTA036[W]Payroll Tax Exemption for Wages Paid to Apprentices and Trainees
This Revenue Ruling has been withdrawn
Withdrawn
Replaced by IC021 
13/7/2010Revenue Ruling
PTA012Exemption for Maternity & Adoption Leave Pay11/7/2009Revenue Ruling
PTA009Charitable Exemptions – Meaning of Exclusively
This Revenue Ruling has been withdrawn
Withdrawn1/7/2009Revenue Ruling

Groupings

NumberTitleVersionIssuedType
IC004Groupings  1/7/2009Information Circular
PTA031 Commissioner's Discretion to Exclude from a Group
Application for Grouping Exclusion
11/7/2009Revenue Ruling
PTA017Grouping of Professional Practices & Administrative Businesses11/7/2009Revenue Ruling

Historical Rates

See Rates and Thresholds page for future rate information.

NumberTitleVersionIssuedType
IC096Rates See Rates and Thresholds page 8/7/2016 Information Circular
IC083Rates Replaced by IC0968/11/2015Information Circular
IC073Rates Replaced by IC08311/7/2014Information Circular
IC062Rates Replaced by IC07322/7/2013Information Circular
IC049Rates Replaced by IC06229/6/2012Information Circular
IC027Rates Replaced by IC0495/7/2011Information Circular
IC014Historical Rates Replaced by IC0275/7/2010Information Circular
IC003Historical Rates Replaced by IC0141/7/2009Information Circular

Nexus Provisions

NumberTitleVersion 1IssuedType
PTA039Payroll Tax Nexus Provisions112/5/2011Revenue Ruling
IC011Payroll Tax Nexus Provisions Replaced by PTA03928/6/2010Information Circular
PTA002Expatriate Employees 1
Replaced by
IC011
1/7/2009Revenue Ruling

Rebates

NumberTitleVersionIssuedType
IC093 State Budget 2016-17   7/7/2016 Information Circular
PTASA003 Small Business Payroll Tax Rebate 3 21/6/2016
Revenue Ruling
PTASA002
Small Business Payroll Tax Rebate
3 22/6/2016
Revenue Ruling
IC060 Cessation of South Australian Payroll Tax Exporters Rebate   27/6/2013 Information Circular
IC056 State Budget 2013-14   6/6/2013
Information Circular
PTASA001 Exporters Rebate 1 3/2/2012 Revenue Ruling
IC031 Exporters Rebate Replaced by PTASA001 3/8/2011 Information Circular
IC016 Rebates Replaced by IC021 and IC031 13/7/2010 Information Circular
IC009 Rebates for Renewable Energy Projects   30/4/2010 Information Circular
IC007 Rebates Replaced by IC016 1/7/2009 Information Circular

Tax Administration and Budget Releases

See State Budget Updates page for future Budget information.

See Interest & Penalty Tax page for future interest and penalty tax information.

NumberTitleVersionIssuedType
IC093State Budget 2016-17  7/7/2016Information Circular
IC090Interest Rates 2016-17 See Interest & Penalty Tax page1/7/2016Information Circular
IC080Interest Rates 2015-16 Replaced by IC0901/7/2015Information Circular
IC070Interest Rates 2014-15Replaced by IC0801/7/2014Information Circular
IC058Interest Rates 2013-14 Replaced by IC07027/6/2013Information Circular
IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012Information Circular
IC050Interest Rates 2012-13 Replaced by IC0583/7/2012Information Circular
IC040State Budget 2012-13 31/5/2012Information Circular
IC039Debt Management Process 22/5/2012Information Circular
IC025Interest Rates 2011-12 Replaced by IC0501/7/2011Information Circular
PTA036Interest & Penalty 19/1/2011Revenue Ruling
TAA001Application of Interest and Penalty Tax 19/1/2011Revenue Ruling
IC018State Budget 2010-11 16/9/2010Information Circular
IC015Interest Rates 2010-11 Replaced by IC0255/7/2010Information Circular

Wages

NumberTitleVersionIssuedType
PTA003Fringe Benefits2 1/7/2016Revenue Ruling
PTA015Workers' Compensation Payments214/6/2016Revenue Ruling
PTA013Fees Paid to Golf Professionals by Golf Clubs217/7/2013Revenue Ruling
IC054Employee Share Schemes / Maternity and Adoption Leave Exemption  6/12/2012Information Circular
PTA037Paid Parental Leave119/1/2011Revenue Ruling
PTA030Penalty Charged Under Superannuation Guarantee Charge11/7/2009Revenue Ruling
PTA010Wage Subsidies11/7/2009Revenue Ruling
PTA008GST Considerations for the Calculation of Payroll Tax Liability11/7/2009Revenue Ruling
PTA004Termination Payments11/7/2009Revenue Ruling
PTA003Fringe Benefits21/7/2016Revenue Ruling
PTA001South Australian Payroll Tax Liability for Wages Paid by an Employer

1
Replaced by IC011

1/7/2009Revenue Ruling

Other

NumberTitleVersionIssuedType
IC033Minister for Finance 28/11/2011Information Circular
IC002GeneralReplaced by Payroll Tax Guide to Legislation1/7/2009Information Circular

View a sequential list of all RevenueSA Information Circulars.

View a sequential list of all RevenueSA Revenue Rulings.

Please note: 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).

Prior to 1 July 2009, this information was published as Circulars. 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 another publication or on the RevenueSA Internet site.

View historical Payroll Tax Circulars (information only).