Circulars

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

Ceased, superseded or republished circulars can be located by clicking here.

Circular Description

Date of Effect

LTA001.1 Land Tax Exemptions 72KB , 136KB

1 July 2018

LTA002 Foreign Ownership Surcharge 75KB , 146KB

1 July 2018

Circular Description

Date of Effect

PTA003.1 Fringe benefits 72KB , 200KB

1 July 2016

PTA004 Termination payments 71KB , 109KB

1 July 2011

PTA005 Exempt Allowances - Motor vehicle accommodation 72KB , 118KB

1 July 2011

PTA006.1 Payroll Tax Exemption for Payments to Owner-Drivers 70KB , 107KB

25 November 2015

PTA008 GST Considerations for the calculation of payroll tax liability  70KB , 108KB

1 July 2011

PTA010 Wage Subsidies 67KB , 99KB

1 July 2011

PTA011 Allowances and Reimbursements 69KB ,  107KB

1 July 2011

PTA012 Exemptions for wages paid for employees on maternity, adoption or primary carer leave 71KB , 108KB

1 July 2011

PTA014 What constitutes a Day's work? 70KB , 107KB

1 July 2011

PTA015 Workers' compensation payments 67KB , 99KB

1 July 2011

PTA016 Profit distributions and loan accounts 68KB , 107KB

1 July 2011

PTA017 Grouping of professional practices and administrative businesses 70KB , 107KB

1 July 2011

PTA018 Contractor deductions 70KB108KB

1 July 2011

PTA019 Contractors - Labour and Non-Labour components 68KB , 105KB

1 July 2011

PTA021 Exemptions for contractors ordinarily rendering services to the public 72KB , 118KB

1 July 2011

PTA022 Contractors - Services not ordinarily required 69KB , 104KB

1 July 2011

PTA027.1 Employment agent contracts - Chain of on-hire 111KB , 134KB

18 September 2017

PTF027 Chain of on-hire declaration form 73KB , 127KB

1 July 2011

PTA030 Superannuation Guarantee Charge 67KB , 123KB

1 July 2011

PTA031 Commissioner's discretion to exclude from a group 70KB , 109KB

1 July 2011

PTA033 Ancillary Services 69KB , 125KB

1 July 2011

PTA034 Contributions to the Construction Industry Long Service Leave and Redundancy Funds 69KB , 106KB

1 July 2011

PTA037 Commonwealth paid parental leave scheme 68KB , 103KB

1 July 2011

PTA038 Determining whether a worker is an employee 94KB , 193KB

1 July 2011

PTA039 Payroll tax nexus provisions 159KB170KB

1 July 2011

PTA070 Exemption from payroll tax for approved training organisations 77KB , 122KB

1 July 2011

PTA071.1 Registration for ACT Payroll Tax 76KB , 100KB

18 September 2017

PTA072 Change in requirement - exemption from payroll tax on wages paid to employees previously
long-term unemployed 77KB
, 104KB

1 July 2011

PTA074.5 Employment agents 79KB , 126KB

18 September 2017

PTA076 Wages paid to certain public sector employees 76KB , 104KB

1 July 2011

PTA077 Payments to and by third persons through interposing partnerships, trusts or companies 77KB , 105KB

1 July 2011