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. For further information see circular GEN001 [RTF, 1.5Mb], [PDF, 44Kb].
To search current circulars in RTF format use the Circulars search.
Circulars on the following subjects can also be accessed via the Current Circulars Index [RTF, 685Kb].
- Duty (DAA);
- First Home Owner Grant (FHOG);
- General matters e.g. ACT Revenue Office Payment Policy (GEN); and
- Payroll Tax (PTX) - before 1 July 2011, (PTA) - from 1 July 2011.
The current series includes the republication of a number of circulars with minor amendments (e.g. updating, renumbering, reformatting, editorial changes). A circular history is provided at the top of each circular.
All circulars and practice notes published prior to 1 July 2008 were withdrawn on 1 July 2008. For information on withdrawn, superseded and/or republished circulars prior to 1 July 2008 see the Withdrawn Circulars Index [RTF, 2Mb].