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), Landholder duty (LHD), First Home Owner Grant (FHOG), General (GEN), Land Tax (LTA) and Payroll Tax (PTA) are listed below.

Ceased, superseded or republished circulars can be located by clicking here.

Circular Description

Date of Effect

DAA001.3 Hospitals and schools 76KB, 109KB

18 September 2017

DAA005.9 Motor Vehicle Registration Duty 98KB , 328KB1 August 2022

DAA006.2 Personal Relationship Transfer Exemptions 80KB, 131KB

15 December 2017

DAA010.4 Evidence of value 86KB , 164KB15 December 2017

DAA011.3 Dutiable transactions relating to goods 79KB , 122KB

18 September 2017

DAA014.2 FHOG & Duties New and Substantially renovated homes 74KB , 122KB

1 January 2016

DAA015.1 Commercial leases – duty payable on lease premiums 81KB , 132KB

18 September 2017

DAA018 Barrier Free Model 89KB , 185KB18 September 2017
DAA019 Barrier Free Model: Transactions before 18 September 2017 79KB , 120KB18 September 2017

Circular Description

Date of Effect

LHD002.1 Calculation of Landholder Duty 97KB , 948KB1 October 2023

Circular Description

Date of Effect

GEN001.1 Revenue Circulars 70KB , 103KB

9 October 2015

GEN004 National Tax Reform - GST and changes to ACT Taxes 70KB , 99KB

23 August 1999

GEN005.2 Your Rights 70KB , 194KB

9 October 2015

GEN006.3 Penalty Tax 83KB , 209KB

1 July 2019

GEN007 Alders International Pty Ltd v Commissioner of State Revenue 71KB , 106KB

17 September 1997

GEN008.1 Privacy 75KB , 145KB

1 September 2014

GEN009.4 Interest 81KB , 236KB

10 December 2019

GEN010.1 Charitable Organisations 83KB , 160KB

18 September 2017

GEN011.2 Principal Place of Residence 72KB , 272KB

11 September 2023

Circular Description

Date of Effect

LTA001.2 Land Tax Exemptions 73KB , 186KB

10 December 2019

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

PTA005.1 Exempt Allowances - Motor vehicle and accommodation 71KB , 196KB

5 July 2019

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

PTA011.1 Allowances and Reimbursements 76KB ,  171KB

5 July 2019

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 70KB , 108KB

1 July 2011

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

1 July 2011

PTA021.1 Exemptions for Contractors Ordinarily Perform Services to the Public 76KB , 190KB

26 March 2021

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 159KB , 170KB

1 July 2011

PTA041 Relevant Contracts – Medical Centres 95KB, 893KB7 September 2023

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

Circular Description

Date of Effect

FHOG001.1 Offences and Penalties 83KB , 149KB

31 May 2011

FHOG002.4 Commissioner's Discretions 80KB , 121KB

4 November 2016