Circulars

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Circulars are issued by the Commissioner for ACT Revenue to provide guidance to taxpayers about how the ACT Revenue Office will administer ACT taxation laws.  Circulars do not have the force of law, nor do they constitute legal advice.  A list of current circulars for Duties (DAA), First Home Owners Grant (FHOG), General (GEN) and Payroll Tax (PTX) is listed below:

CURRENT CIRCULARS
DUTIES DESCRIPTION DATE OF EFFECT                  
DAA001.2 [RTF, 265Kb], [PDF, 588Kb]Hospitals and schools25 November 2015
DAA002.1 [RTF, 234Kb], [PDF, 173Kb] Intergenerational rural transfers 7 August 2015
DAA003.1 [RTF, 315Kb], [PDF, 173Kb] Insurance duty - Apportionment of premiums between Australian jurisdictions 7 August 2015
DAA004.13 [RTF, 653Kb], [PDF, 628Kb] Home Buyer Concession Scheme (1 July 2014 to 31 December 2014) 1 July 2014
DAA004.14 [RTF, 868Kb], [PDF, 613Kb] Home Buyer Concession Scheme (1 January 2015 to 2 June 2015) 1 January 2015
DAA004.15 [RTF, 226Kb], [PDF, 226Kb] Home Buyer Concession Scheme (3 June 2015 to 31 December 2015) 3 June 2015
DAA004.16 [RTF, 209Kb], [PDF, 225Kb] Home Buyer Concession Scheme (1 January 2016 to 7 June 2016) 1 January 2016

DAA004.17 [RTF, 217KB], [PDF, 224Kb]

Home Buyer Concession Scheme (8 June 2016 to 31 December 2016)8 June 2016
DAA005.5 [RTF, 416Kb], [PDF,636KMotor vehicle registration duty01 July 2016
DAA006 [RTF, 1.5Mb], [PDF, 51Kb] Concessions and exemptions from duty - transfers related to certain personal relationships 20 November 2000
DAA009.2 [RTF, 287Kb], [PDF, 579Kb] MVR duty 25 November 2015
DAA010.2 [RTF, 304Kb], [PDF, 173Kb] Evidence of value 7 August 2015
DAA011.2 [RTF, 239Kb], [PDF, 158Kb] Dutiable transactions relating to goods 7 August 2015
DAA013.1 [RTF, 196Kb], [PDF, 159Kb] General Insurance Adjustments 7 August 2015
DAA014.2 [RTF, 248Kb], [PDF, 230Kb] FHOG & DUTIES - New and Substantially Renovated Homes 1 January 2016
DAA015 [RTF, 235Kb], [PDF, 680Kb] Commercial leases - duty payable on lease premiums 29 April 2014
DAA016 [RTF, 242Kb], [PDF, 438Kb] eLodge and Easy Lodge Scheme 1 June 2015
   
FHOG DESCRIPTION DATE OF EFFECT
DAA014.2 [RTF, 248Kb], [PDF, 230Kb] FHOG & DUTIES - New and Substantially Renovated Homes 1 January 2016
FHOG001.1 [RTF, 324Kb], [PDF, 125Kb] Offences and Penalties 31 May 2011
FHOG002.4 [RTF, 252Kb], [PDF, 587Kb]Commissioner's Discretions4 November 2016
FHOG003.2 [RTF, 263Kb], [PDF, 648Kb] Principal Place 1 September 2013
FHOG004.1 [RTF, 330Kb], [PDF, 558Kb] Eligibility for Further Grant 1 September 2013
   
GENERAL DESCRIPTION DATE OF EFFECT
GEN001.1 [RTF, 181Kb], [PDF, 402Kb] Revenue Circular 9 October 2015
GEN003.1 [RTF, 1.5Mb], [PDF, 40Kb] ACT Revenue Office Payment Policy 14 February 2011
GEN004 [RTF, 1.5Mb], [PDF, 38Kb] National Tax Reform - GST and Changes to ACT Taxes 23 August 1999
GEN005.2 [RTF, 246Kb] , [PDF, 508Kb] Your Rights 9 October 2015
GEN006.1 [RTF, 455Kb], [PDF, 488Kb] Penalty Tax 24 February 2015
GEN007 [RTF, 1.5Mb], [PDF, 38Kb] Alders International Pty Ltd v Commissioner of State Revenue  17 September 1997
GEN008.1 [RTF, 227Kb], [PDF, 583Kb] Privacy 1 September 2014
GEN009.1 [RTF, 426Kb], [PDF, 441Kb] Interest 27 July 2015
GEN0010 [RTF, 300Kb], [PDF, 615Kb] Charitable Organisations 25 November 2015
   
PAYROLL TAX DESCRIPTION DATE OF EFFECT
PTA003.1 PTA003.1 [RTF, 381Kb], [PDF, 776Kb]Fringe benefits 1 July 2016
PTA004 [RTF, 166Kb], [PDF, 140Kb] Termination payments 1 July 2011
PTA005 [RTF, 170Kb], [PDF, 153Kb] Exempt Allowances - Motor vehicle accommodation 1 July 2011
PTA006.1 [RTF, 236Kb], [PDF, 492Kb] Payroll Tax Exemption for Payments to Owner-Drivers 25 November 2015
PTA008 [RTF, 164Kb], [PDF, 137Kb] GST Considerations for the calculation of payroll tax liability 1 July 2011
PTA010 [RTF, 159Kb], [PDF, 130Kb] Wage Subsidies 1 July 2011
PTA011 [RTF, 166Kb], [PDF, 135Kb] Allowances and Reimbursements 1 July 2011
PTA012 [RTF, 181Kb], [PDF, 143Kb] Exemptions for wages paid for employees on maternity, adoption or primary carer leave 1 July 2011
PTA014 [RTF, 177Kb], [PDF, 134Kb] What constitutes a Day's work? 1 July 2011
PTA015 [RTF, 160Kb], [PDF, 135Kb] Workers' compensation payments 1 July 2011
PTA016 [RTF, 164Kb], [PDF, 135Kb] Profit distributions and loan accounts 1 July 2011
PTA017 [RTF, 172Kb], [PDF, 137Kb] Grouping of professional practices and administative businesses 1 July 2011
PTA018 [RTF, 192Kb], [PDF, 141Kb] Contractor deductions 1 July 2011
PTA019 [RTF, 156Kb], [PDF, 139Kb] Contractors - Labour and Non-Labour components 1 July 2011
PTA021 [RTF, 202Kb], [PDF, 153Kb] Exemptions for contractors ordinarily rendering services to the public 1 July 2011
PTA022 [RTF, 159Kb], [PDF, 138Kb] Contractors - Services not ordinarily required 1 July 2011
PTA027 [RTF, 1.2Mb], [PDF, 603Kb] Employment agent contracts - Chain of on-hire 1 July 2011
PTF027 [RTF, 161Kb], [PDF, 445Kb] Chain of on-hire declaration form 1 July 2011
PTA030 [RTF, 226Kb], [PDF, 485Kb] Superannuation Guarantee Charge 1 July 2011
PTA031 [RTF, 183Kb], [PDF, 138Kb] Commissioner's discretion to exclude from a group 1 July 2011
PTA033 [RTF, 231Kb], [PDF, 560Kb] Ancillary Services 1 July 2011
PTA034 [RTF, 600Kb], [PDF, 440Kb] Contributions to the Construction Industry Long Service Leave and Redundancy Funds 1 July 2011
PTA037 [RTF, 165Kb], [PDF, 132Kb] Commonwealth paid parental leave scheme 1 July 2011
PTA038 [RTF, 322Kb], [PDF, 216Kb] Determining whether a worker is an employee 1 July 2011
PTA039 [RTF, 907Kb], [PDF, 277Kb] Payroll tax nexus provisions 1 July 2011
PTA070 [RTF, 170Kb], [PDF, 139Kb] Exemption from payroll tax for approved training organisations 1 July 2011
PTA071 [RTF, 167Kb], [PDF, 139Kb] Registraton for ACT Payroll Tax 1 July 2011
PTA072 [RTF, 140Kb], [PDF, 171Kb] Change in requirement - exemption from payroll tax on wages paid to employees previously long-term unemployed 1 July 2011
PTA074.4 [RTF, 251Kb], [PDF, 594Kb] Employment agents 1 January 2015
PTA076 [RTF, 171Kb], [PDF, 135Kb] Wages paid to certain public sector employees 1 July 2011
PTA077 [RTF, 170Kb], [PDF, 138Kb] Payments to and by third persons through interposing partnerships, trusts or companies 1 July 2011

For information on withdrawn circulars see Ceased, Superseded or Republished Circulars page. 

For a comparison of ACT payroll tax circulars to NSW and Victoria rulings see the Table of Concordance [RTF, 363Kb]

All circulars and practice notes published prior to 1 July 2008 were withdrawn on 1 July 2008.  For information on withdrawn, superseded and/or republished circulars prior to 1 July 2008 see the Withdrawn Circulars Index [RTF, 2Mb].