This page provides you with links to forms and publications that relate to payroll tax, including:

Guide to Legislation

The Payroll Tax Guide to Legislation provides employers a general guide of their South Australian payroll tax responsibilities under the Payroll Tax Act 2009.

2023-24 Guide to Legislation: Payroll Tax

Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

Forms

Register for payroll tax online

Register for Payroll Tax Online

Cancel a payroll tax registration

Request to cancel South Australian payroll tax registration

RevenueSA Online

RevenueSA Online User Access (Add, amend or delete)

RevenueSA Online Direct Debit Request/Amendment (replaces Update Bank Account and Electronic Payment Authority - EPA forms)

Apply for an exemption

Apply for payroll tax exemption

Apply for a grouping exclusion

Application to be excluded from a payroll tax group

As part of this application you are required to complete the Payroll tax grouping exclusion questionnaire (xlsx 206KB) and upload in your application.

Apply to receive a payroll tax refund by direct credit

Payroll Tax Refund Direct Credit Form (PDF 348KB)

Employment agency contract declaration

Employment Agency Contracts – Chain of On-hire Declaration (PDF 128KB)

Employment Agency Contracts - Declaration by Exempt Client (PDF 204KB)

Contractor Decision Tools

To assist employers to understand and comply with their obligations, use the contractor decision tools.

Information Circulars & Revenue Rulings

Information Circulars and Revenue Rulings include decisions on the interpretation of legislation administered by RevenueSA and of changes in administrative practices or taxation laws.

  • NumberTitleVersionIssuedType
    PTA041

    Relevant Contracts – Medical Centres

    		122/11/2023Revenue Ruling
    PTASA003

    Relevant Contracts – Medical Centres

    		1Replaced by PTA041Revenue Ruling
    IC106Payroll Tax Amnesty for Medical Practices

    Updated 27 September 2023 to extend registration period to 30 November 2023    		 27/9/2023Information Circular

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    PTA041Relevant Contracts – Medical Centres122/11/2023Revenue Ruling
    PTASA003Relevant Contracts – Medical Centres1Replaced by PTA041Revenue Ruling
    IC106

    Payroll Tax Amnesty for Medical Practices

    Updated 27 September 2023 to extend registration period to 30 November 2023

    		 27/09/2023Information Circular
    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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    IC028Employment Agency 8/7/2011Information Circular
    PTA026Employment Agency Contracts – Declaration by Exempt Clients2 - Under Review8/7/2011Revenue Ruling
    IC006Employment AgencyReplaced 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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    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 TraineesReplaced 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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    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
    IC027RatesReplaced by IC0495/7/2011Information Circular
    IC014Historical Rates Replaced by IC0275/7/2010Information Circular
    IC003Historical Rates Replaced by IC0141/7/2009Information Circular

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    PTA039Payroll Tax Nexus Provisions112/5/2011Revenue Ruling
    IC011Payroll Tax Nexus Provisions Replaced by PTA03928/6/2010Information Circular
    PTA002Expatriate Employees Replaced by IC0111/7/2009Revenue Ruling

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    IC093 State Budget 2016-17   7/7/2016 Information Circular
    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 RebatesReplaced 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

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    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

    Replaced by IC011

    		1/7/2009Revenue Ruling

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    IC033Minister for FinanceWithdrawn28/11/2011Information Circular
    PTA036Interest and penalty tax119/01/2011Revenue Ruling
    IC002GeneralReplaced by Payroll Tax Guide to Legislation1/7/2009Information Circular

    • RevenueSA Online Help

    Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:

  • Organisation Details (PDF 141KB)

    Employment (PDF 191KB)

    Grouping Details (PDF 121KB)

    Group Members (PDF 91KB)

    Wage Estimates (PDF 130KB)

    Employment Ceased (PDF 123KB)

    Actual Wages Paid (PDF 143KB)

    Payment (PDF 84KB)

    Payment Authority (PDF 171KB)

    Declaration (PDF 1,394KB)

  • Lodge Monthly Return (PDF 551KB)

    Modify Monthly Return (PDF 306KB)

    Void Payment – Electronic Payment Authority (EPA) (PDF 108KB)

  • Lodge Monthly Return (PDF 654KB)

    Modify Monthly Return (PDF 320KB)

  • Start (PDF 132KB)

    Status (PDF 205KB)

    SA Wages 2022-23 (PDF  289KB)

    SA Wages 2021-22 (PDF 298KB)

    SA Wages 2020-21 (PDF 395KB)

    SA Wages 2019-20 (PDF 165KB)

    SA Wages prior to 2019-20 (PDF 167KB)

    SA Wage Details 2020-21 (PDF 285KB)

    SA Wage Details 2019-20 (PDF 166KB)

    SA Wage Details 2018-19 (PDF 144KB)

    Interstate Wages (PDF 92KB)

    Group Wages (PDF 309KB)

    Reconciliation Calculation (PDF 144KB)

    Tax Payable Calculation 2020-21 (PDF 191KB)

    Tax Payable Calculation 2019-20 (PDF 90KB)

    Tax Payable Calculation 2018-19 (PDF 176KB)

    Deduction Allocation (PDF 119KB)

    Estimates (PDF 206KB)

    Declaration (PDF 1,169KB)

    Modify an Annual Reconciliation (PDF 119KB)

    Pay by Electronic Payment Authority (EPA) (PDF 208KB)

    Generate a Payment Advice to pay by EFT, BPAY or Cheque (PDF 114KB)

    View/Download Annual Reconciliation Report (PDF 115KB)

    Void Payment – Electronic Payment Authority (EPA) (PDF 107KB)

  • Annual Reconciliation - pay instalments via electronic payment authority (EPA) (PDF 177KB)

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