Information Circulars & Revenue Rulings - Stamp Duty

Number Title Issued Type

Conveyance - Business

IC093State Budget 2016-177/7/2016Information Circular
IC086 2015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property7/12/2015Information Circular
IC084Statutes Amendments and Repeal (Budget 2015) Act 201526/11/2015Information Circular
SDA008[V3] 2015-16 State Budget Amendment to Section 60A(1) and other Sections 18/6/2015 Revenue Ruling
IC076 State Budget 2015-16: Stamp Duty Measures 18/6/2015 Information Circular
IC075 State Budget 2015-16 18/6/2012 Information Circular
SDA010 Duty Assessed on the Sale of a Business 16/1/2015 Revenue Ruling
SDA009 Conveyance by Direction 16/1/2015 Revenue Ruling
SDA008[V2] Retrospective Amendments to Section 60A(1) of the Stamp Duties Act 1923 Replaced by SDA008[V3] 19/12/2013 Revenue Ruling
IC040 State Budget 2012-13 31/5/2012 Information Circular
IC038 Conveyances of Intangible Property 18/1/2012 Information Circular
IC010 Transfer of Fishing Licences - Liability for Duty 31/5/2010 Information Circular
SDA001 Transfers of Partnership Interests Withdrawn  4/12/2009 Revenue Ruling

Conveyance - Family Farms

SDA009 Conveyance by Direction 16/1/2015 Revenue Ruling
SDA007 Section 71CC Ex gratia Scheme for Transferor/Transferee Trusts 16/12/2013 Revenue Ruling

Conveyance - Land

SDA008[V3] 2015-16 State Budget Amendment to Section 60A(1) and other Sections 18/6/2015 Revenue Ruling
IC079 Special Disability Trusts 18/6/2015 Information Circular
SDA009 Conveyance by Direction 16/1/2015 Revenue Ruling
SDA011Calculation of Life Estates4/6/2015Revenue Ruling
SDA008[V2] Retrospective Amendments to Section 60A(1) of the Stamp Duties Act 1923 Replaced by SDA008[V3] 19/12/2013 Revenue Ruling
SDA005 Calculation of Life Estates Replaced by SDA0011 20/11/2012 Revenue Ruling
IC030 Conveyance of Property Between De Facto Partners 21/7/2011 Information Circular
SDA002 Transportable Homes 16/8/2010 Revenue Ruling

Conveyance - Non Real Property

IC084Statutes Amendments and Repeal (Budget 2015) Act 201526/11/2015Information Circular
IC076 State Budget 2015-16: Stamp Duty Measures 18/6/2015 Information Circular
IC075 State Budget 2015-16 18/6/2012 Information Circular
IC044 State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012 Information Circular
IC040 State Budget 2012-13 31/5/2012 Information Circular
IC038 Conveyances of Intangible Property 18/1/2012 Information Circular
IC036 Recognised Financial Markets 18/1/2012 Information Circular
IC035 Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012 Information Circular
IC034 Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011 Information Circular
IC030 Conveyance of Property Between De Facto Partners 21/7/2011 Information Circular
IC010 Transfer of Fishing Licences - Liability for Duty 31/5/2010 Information Circular

Conveyance - Other

SDA004 Securitisation Transactions 31/1/2012 Revenue Ruling
SDA003 Instruments Which Vary the Terms of a Discretionary Trust 18/1/2012 Revenue Ruling
IC037 Regulations to Prescribe 'Special Acts' for Purposes of Section 71F(6)(c) 18/1/2012 Information Circular

Corporate Reconstructions

IC085Part 4AA: Corporate Group Exemptions26/11/2015Information Circular
IC077 Part 4AA: Corporate Group Exemptions Replaced by IC085    18/6/2015 Information Circular
IC056 State Budget 2013-14 06/6/2013 Information Circular

Exemptions / Concessions / Ex Gratia Payments

IC093State Budget 2016-177/7/2016Information Circular
IC079 Special Disability Trusts 18/6/2015 Information Circular
IC077 Part 4AA: Corporate Group Exemptions 18/6/2015 Information Circular
SDA006 Stamp Duty Relief for Ex-Service Persons 21/12/2012 Revenue Ruling
IC040 State Budget 2012-13 31/5/2012 Information Circular
SDA004 Securitisation Transactions 31/1/2012 Revenue Ruling
IC035 Top Hatting: Relief for Restructure of Australian Stapled Real Estate Investment Trust 18/1/2012 Information Circular
SDA002 Transportable Homes 16/8/2010 Revenue Ruling

Insurance

IC022 Stamp Duties (Insurance) Amendment Act 2011 21/4/2011 Information Circular

Land Holder

IC076 State Budget 2015-16: Stamp Duty Measures 18/6/2015 Information Circular
IC040 State Budget 2012-13 31/5/2012 Information Circular
IC029 Land Holding Entities & Tax Avoidance Schemes 21/7/2011 Information Circular
IC018 State Budget 2010-11 16/9/2010 Information Circular

Motor Vehicles

IC088Stamp Duty on Motor Vehicles: Registration of Heavy Vehicles - Dutiable Value and Dealer Exemptions4/1/2016Information Circular
IC087Stamp Duty on Motor Vehicles: Registration of Motor Vehicles - Dutiable Value and Dealer Exemptions4/1/2016Information Circular

Off-the-plan Concession / Inner City Rebate

IC093State Budget 2016-177/7/2016Information Circular
IC089Extension of the Stamp Duty Concession for Off-the-Plan Apartments and Expansion of the Boundaries21/6/2016Information Circular
IC068 Stamp Duty on Off-the-Plan Apartments 5/6/2014 Information Circular
IC065 Extension of the Boundaries of Stamp Duty Relief for Off-the-Plan Apartments 29/10/2013 Information Circular
IC053 State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012 Information Circular
IC048 Stamp Duty on Off-the-Plan Apartments 28/6/2012 Information Circular
IC045 State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012 Information Circular
IC041 State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC048 31/5/2012 Information Circular
IC040 State Budget 2012-13 31/5/2012 Information Circular

Tax Administration and Budget Releases

IC097Foreign Currency Transactions6/12/2016Information Circular
IC093State Budget 2016-177/7/2016Information Circular
IC090Interest Rates 2016-171/7/2016Information Circular
IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real Property7/12/2015Information Circular
IC084Statutes Amendments and Repeal (Budget 2015) Act 201526/11/2015Information Circular
IC080 Interest Rates 2015-16 Replaced by IC090 1/7/2015 Information Circular
IC079 Special Disability Trusts 18/6/2015 Information Circular
SDA008[V3] 2015-16 State Budget Amendment to Section 60A(1) and other Sections 18/6/2015 Revenue Ruling
IC076 State Budget 2015-16: Stamp Duty Measures 18/6/2015 Information Circular
IC075 State Budget 2015-16 18/6/2012 Information Circular
IC070 Interest Rates 2014-15 Replaced by IC080 1/7/2014 Information Circular
IC067 Repeal of Succession Duties Act 1928 5/12/2013 Information Circular
IC063 Stamp Duty Regulations 2013 10/9/2013 Information Circular
IC058 Interest Rates 2013-14 Replaced by IC070 27/6/2013 Information Circular
IC056 State Budget 2013-14 06/6/2013 Information Circular
IC053 State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012 Information Circular
IC050 Interest Rates 2012-13 Replaced by IC058 3/7/2012 Information Circular
IC045 State Budget 2012-13 - Stamp Duty - Inner City Rebate 31/5/2012 Information Circular
IC044 State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers 31/5/2012 Information Circular
IC041 State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC048 31/5/2012 Information Circular
IC040 State Budget 2012-13 31/5/2012 Information Circular
IC039 Debt Management Process 22/5/2012 Information Circular
IC034 Mid-Year Budget Review-Stamp Duty on Non-Real Non-Residential Conveyances 16/12/2011 Information Circular
IC033 Minister for Finance 28/11/2011 Information Circular
IC032 Documents to be Submitted for Opinion Assessment 28/10/2011 Information Circular
IC025 Interest Rates 2011-12 Replaced by IC050 1/7/2011 Information Circular
TAA01 Application of Interest & Penalty Tax 19/1/2011 Revenue Ruling
IC018 State Budget 2010-11 16/9/2010 Information Circular
IC015 Interest Rates 2010-11 Replaced by IC025 5/7/2010 Information 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 Stamp Duty Circulars (information only).