Withdrawn Revenue Circulars Index as at 1 July 2008
DUTY
Circular Number/Subject	Further details	Comment	
D1. STAMP DUTIES 
[PDF  132KB]	Home Buyer Concession Scheme Guidelines 	Effective 12 May 1999 (D1 replaced by D9)
Superseded and withdrawn 1 July 2008 	
D2. DUTIES/TAXATION ADMINISTRATION 
[PDF 144KB]	Commencement of the Duties Act 1999  the Taxation Administration Act 1999  and related legislation	Effective 1 March 1999
Superseded and withdrawn 1 July 2008 	
D3. DUTIES 
[PDF  125KB]	Transactions relating to goods and other property	(D3 replaced by D11)
Superseded and withdrawn 1 July 2008 	
D4. DUTIES
[PDF  125KB]	Intergenerational rural transfers	Effective 1 March 1999
Withdrawn 1 July 2008 and republished as DAA002 with minor amendments	
D5. DUTIES 
[PDF  136KB]	Corporate reconstructions	(D5 replaced by D15)
Superseded and withdrawn 1 July 2008 	
D6. DUTIES 
[PDF  153KB]	Insurance duty—apportionment of premiums	Effective 1 March 1999 (D6 replaced 48 effective 19 August 1994  54 effective 10 May 1996)
Withdrawn 1 July 2008 and republished as DAA003 with minor amendments effective 
1 July 2008	
D7. DUTIES 
[PDF  131KB]	Charitable organisations  hospitals and schools	Effective 1 March 1999
Withdrawn 1 July 2008 and republished as DAA001 with minor amendments	
D8. DUTIES 
[PDF  124KB]	Transfers related to certain personal relationships	Effective 20 November 2000
Withdrawn 1 July 2008, combined with D12 and republished as DAA006 with minor amendments	
D9. DUTIES 
[PDF  135KB]	Home Buyer Concession Scheme Guidelines	(D9 replaced by D14)
Superseded and withdrawn 1 July 2008  	
D10. DUTIES 
[PDF  128KB]	Waiver of duty for certain conveyances	Superseded and withdrawn 1 July 2008 	
D11. DUTIES 
[PDF  125KB]	Dutiable transactions relating to goods and other property	(D11 replaced by D16)
Superseded and withdrawn 1 July 2008	
D12. DUTIES 
[PDF  117KB]	Transfer to spouse of interest in Principal Place of Residence	Effective 1 February 2003
Withdrawn 1 July 2008, combined with D8 and republished as DAA006 with minor amendments	
D13. DUTIES 
[PDF  119KB]	Dutiable property valuations	Effective 1 February 2003
Withdrawn 1 July 2008 and republished as DAA010 with minor amendments	
D14. DUTIES 
[PDF  124KB]	Home Buyer Concession Scheme Guidelines	Effective 1 July 2003 (D14 replaced by D17)
Superseded and withdrawn 1 July 2008 	
D15. DUTIES 
[PDF  132KB]	Concessional Duty—Corporate Reconstructions	Effective 1 July 2003 (D15 overrides D5)
Withdrawn 1 July 2008 and republished as DAA007 with minor amendments	
D16. DUTIES 
[PDF  130KB]	Dutiable transactions relating to goods and other property	Effective 1 July 2003 (D16 overrides D11)
Withdrawn 1 July 2008 and republished as DAA011 with minor amendments	
D17. DUTIES 
[PDF  261KB] 	Home Buyer Concession Scheme Guidelines	Effective 1 July 2004 (D17 replaced by D18)
Superseded and withdrawn 1 July 2008	
D18. DUTIES 
[PDF  228KB]	Home Buyer Concession Scheme Guidelines	Effective 1 July 2004 to 31 December 2005 (D18 overrides D17) (replaced by Practice Note HBC-01)
Superseded and withdrawn 1 July 2008	
D19. DUTIES 
[PDF  428KB]	Motor Vehicle Duty	Effective 1 July 2005
Withdrawn 1 July 2008 and republished as DAA009 with minor amendments	
D20. DUTIES 
[PDF  149KB]	Abolition of duty on non-real core business assets & franchise agreements	Effective 1 July 2006
Superseded and withdrawn 1 July 2008	
D21. DUTIES 
[PDF  140KB]	Stapled Securities	Effective 27 September 2006
Withdrawn 1 July 2008 and republished as DAA008 with minor amendments 
DAA008 withdrawn 11 September 2008
[PDF  143KB]
[RTF  790KB]	
D22. DUTIES 
[PDF  338KB]	Motor Vehicle Duty	Effective 9 November 2006
Superseded and withdrawn 1 July 2008	

FIRST HOME OWNER GRANT SCHEME (FHOG)
Circular Number/Subject	Further details	Comment	
00/1 
[PDF  115KB]	First Home Owner Grant Scheme (FHOG)	Effective 5 January 2000
Withdrawn 1 July 2008
See FHOG001, FHOG002, FHOG003	

HOME BUYER CONCESSION SCHEME 
Circular Number/Subject	Further details	Comment	
HBC-01. HOME BUYER CONCESSION SCHEME 
[PDF  152KB]	Home Buyer Concession Scheme Requirements	Effective 1 January 2005 to 30 June 2005 (replaces D18) (replaced by HBC-02) 
Superseded and withdrawn 1 July 2008	
HBC-02.  HOME BUYER CONCESSION SCHEME 
[PDF  528KB] 	Home Buyer Concession Scheme—Requirements	Effective 1 July 2005 (replaces HBC-01)
Superseded and withdrawn 1 July 2008	
HBC-03.  HOME BUYER CONCESSION SCHEME 
[PDF  153KB] 	Home Buyer Concession Scheme—Requirements	Effective 7 July 2005 (replaces HBC-02)
Superseded and withdrawn 1 July 2008	
HBC-04.  HOME BUYER CONCESSION SCHEME 
[PDF  155KB]	Home Buyer Concession Scheme—Requirements	Effective 1 January 2006 (replaces HBC-03)
Superseded and withdrawn 1 July 2008	
HBC-05.  HOME BUYER CONCESSION SCHEME 
[PDF  199KB]	Home Buyer Concession Scheme—Requirements	Effective 1 July 2006 (replaces HBC-04)
Superseded and withdrawn 1 July 2008	
HBC-06.   HOME BUYER CONCESSION SCHEME 
[PDF  128KB]	Home Buyer Concession Scheme—Requirements	Effective 1 January 2007 (replaces HBC-05)
Superseded and withdrawn 1 July 2008	
HBC-07.  HOME BUYER CONCESSION SCHEME 
[PDF  137KB]	Home Buyer Concession Scheme—Requirements	Effective 1 July 2007 (replaces  HBC-06)
Superseded and withdrawn 1 July 2008	
HBC-08.  HOME BUYER CONCESSION SCHEME 
[PDF  137KB]	Home Buyer Concession Scheme—Requirements	Effective 1 January 2008 (replaces HBC-07)
Withdrawn 1 July 2008 and republished as DAA004 with minor amendments 	

MISCELLANEOUS 
Circular Number/Subject	Further details	Comment	
EL-01 
[PDF  115KB]	Easy Lodge Scheme—requirements	Effective 22 May 2007
Withdrawn 1 July 2008 and republished as GEN002 with minor amendments 	
99/1 
[PDF  7.6MB]	National Tax Reform—GST and changes to ACT taxes	Effective 23 August 1999
Withdrawn 1 July 2008 and republished as GEN004 with minor amendments	

MOTOR VEHICLE REGISTRATION DUTY
Circular Number/Subject	Further details	Comment	
MVD1  MOTOR VEHICLE REGISTRATION DUTY 
[PDF  124KB]	Motor Vehicle Registration Duty	Effective 14 June 2007
Withdrawn 1 July 2008 and republished as DAA005 with minor amendments
DAA005 superseded and withdrawn 2 September 2008
[PDF  148KB]
[RTF  855KB]	

OTHER
Circular Number/Subject	Further details	Comment	
1. STAMP DUTIES 
[PDF  345KB] 	Assessment of shares in private companies and unit trusts	Effective 31 May 1989
Superseded and withdrawn 1 July 2008	
2. STAMP DUTIES 
[PDF 82KB]	Assessment of shares and units in private companies and unit trusts	Effective 29 September 1989
Superseded and withdrawn 1 July 2008	
3. STAMP DUTIES 
[PDF  137KB]	Stamp duty concession for first home buyers 	Effective 27 September 1989 (see D1)
Superseded and withdrawn 1 July 2008	
4. STAMP DUTIES 
[PDF  79KB]	Marketable securities—new determination of duty rates	Effective 14 October 1989
Superseded and withdrawn 1 July 2008	
5. RATES and LAND TAX 
[PDF  59KB]	Fee for general rates and land tax information	Effective 1 November 1989
Superseded and withdrawn 1 July 2008	
6. PAYROLL TAX 
[PDF  138KB]	Termination Payments
Employment Agents
Payments to and by third persons or through interposing partnerships  trusts or companies
Benefits
Service contracts	Effective 8 November 1989
Effective 1 July 2008 as PTX003, PTX004, PTX019, PTX021 and PTX022, republished as PTX026
Otherwise superseded and withdrawn 1 July 2008	
7. TAXATION ADMINISTRATION 
[PDF  125KB]	Penalty taxes	Effective 15 December 1989
Withdrawn 1 July 2008 and republished as GEN006 with minor amendments	
8. PAYROLL TAX 
[PDF  131KB]	Service contracts
	Effective 22 March 1990
Effective 1 July 2008 as PTX006, PTX018, PTX019, PTX021 and PTX022, otherwise superseded and withdrawn 1 July 2008	
9. ALL TAXES 
[PDF  134KB]	Rulings by the Australian Taxation Office relating to ACT Tax Laws 	Effective 19 April 1990
Superseded and withdrawn 1 July 2008	
10. STAMP DUTIES 
[PDF  172KB]	Assessment of stamp duties on leases other than crown leases 	Effective 18 June 1990
Superseded and withdrawn 1 July 2008	
11. STAMP DUTIES 
[PDF  437KB]	Tax on the acquisition of businesses
Motor vehicle transfers 
Insurance premiums 
Instruments executed outside the Territory
Admissibility of unstamped instruments in a court of law 
Removal of option of adhesive stamps	Effective 21 June 1990 (see 61) 
Superseded and withdrawn 1 July 2008	
12. STAMP DUTIES 
[PDF  306KB]	Motor vehicle transfers	Effective 28 June 1990 (see 61) 
Superseded and withdrawn 1 July 2008	
13. STAMP DUTIES 
[PDF  77KB]	Life and general insurance	Effective 28 June 1990 (see 27, 31, 46, 48, 54)
Superseded and withdrawn 1 July 2008	
14. BUSINESS FRANCHISE (“X" VIDEOS) 
[PDF  565KB]	Business Franchise Scheme—“X” Videos	Effective 26 June 1990
Superseded and withdrawn 1 July 2008	
15. RATES and LAND TAX 
[PDF  181KB]	Lease transfers—notice	Effective 26 June 1990
Superseded and withdrawn 1 July 2008	
16. STAMP DUTIES 
[PDF  121KB]	Motor Vehicle Duty—licensed dealers	Effective 7 September 1990
Superseded and withdrawn 1 July 2008	
17. PAYROLL TAX 
[PDF  133KB]	Payroll Tax calculation—claiming the threshold entitlement—forms	Effective 26 September 1990
Superseded and withdrawn 1 July 2008	
18. AMBULANCE LEVY 
[PDF  166KB]	Operation of regulation 3 (c) relating to exempt contributions under the Act	Effective 21 December 1990
Superseded and withdrawn 1 July 2008	
19. FINANCIAL INSTITUTIONS DUTY 
[PDF  223KB]	Changes to the Financial Institutions Duty Act 1987	Effective 29 November 1990
Superseded and withdrawn 1 July 2008	
20. STAMP DUTIES 
[PDF  135KB]	Change to stamp duty concessions for first home buyers—means test criteria —housing values—date of effect	Effective 20 December 1990
Superseded and withdrawn 1 July 2008	
21. LIQUOR LICENCE FEES 
[PDF  193KB]	Transfer of collection of Liquor Licence fees 	Effective 22 February 1991
Superseded and withdrawn 1 July 2008	
22. GAMING MACHINES 
[PDF  141KB]	Transfer of gaming function to ACT Revenue Office 	Effective 22 February 1991
Superseded and withdrawn 1 July 2008	
23. RATES and LAND TAX 
[PDF  262KB]	Rates rebate—revised definition of "pensioner"	Effective 5 July 1991
Superseded and withdrawn 1 July 2008	
24. RATES and LAND TAX 
[PDF  170KB]	Land values
Annual revaluations
Rates recovery provisions
Discount eligibility 
Application of interest
Land jointly owned with the Commonwealth 
Conveyancing fee	Effective 23 August 1991
Superseded and withdrawn 1 July 2008	
25. GAMING MACHINES 
[PDF  255KB]	Changes to Gaming Machine Act 1987	Effective 29 August 1991
Superseded and withdrawn 1 July 2008	
26. RATES and LAND TAX 
[PDF  223KB]	Land tax on residential properties
Principal place of residence 
Exemptions 
Offences
Penalty tax	Effective 27 September 1991
Superseded and withdrawn 1 July 2008	
27. STAMP DUTIES 
[PDF  135KB]	Residential leases
Commercial leases 
General insurance duty 
Motor vehicle duty	Effective 27 September 1991 (see 61)
Superseded and withdrawn 1 July 2008	
28. GAMING MACHINES 
[PDF  506KB]	Changes to the Gaming Machine Act 1987	Effective 30 December 1991
Superseded and withdrawn 1 July 2008	
29. TAXATION ADMINISTRATION 
[PDF  287KB]
	Binding the Crown
Commissioner’s requests for further information
Compromise assessments 
Remission of penalties
Grouping
ACT Supreme Court appeals
Determination of interest rates	Effective 13 January 1992
Withdrawn 1 July 2008 and republished as PTX025 with minor amendments 	
30. LIQUOR TAX 
[PDF  518KB]	Introduction of the Liquor Tax Act 	Effective 31 December 1991 (see 55)
Superseded and withdrawn 1 July 2008	
31. STAMP DUTIES 
[PDF  206KB]	Residential tenancy agreements
Commercial tenancy agreements
Payment of lease duty by instalments 
Charitable organisations 
General insurance policies	Effective 31 December 1991 (see 46  48  54)
Superseded and withdrawn 1 July 2008	
32. STAMP DUTIES 
[PDF  154KB]	Changes to the concession for home buyers 	Effective 6 February 1992 (see D1) 
Superseded and withdrawn 1 July 2008	
33. STAMP DUTIES 
[PDF  235KB]	Motor Vehicle Duty	Effective 7 July 1992 (see 61)
Superseded and withdrawn 1 July 2008	
34. STAMP DUTIES 
[PDF  179KB]	Amnesty for certain conveyances
Transfer of residential property owned by a private company/private trust 	Effective 2 November 1992
Superseded and withdrawn 1 July 2008	
35. RATES and LAND TAX 
[PDF  361KB]	Land tax on residential properties—general changes 	Effective 2 November 1992
Superseded and withdrawn 1 July 2008	
36. BUSINESS FRANCHISE (LIQUOR) 
[PDF  404KB]	Introduction of the Business Franchise (Liquor) Act 1993 	Effective 9 March 1993 (see 55)
Superseded and withdrawn 1 July 2008	
37. BUSINESS FRANCHISE ("X" VIDEOS) 
[PDF  219KB]	Fees for licences—first renewal wholesale value—influential persons	Effective 1 April 1993
Superseded and withdrawn 1 July 2008	
38. STAMP DUTIES 
[PDF  153KB]	Motor Vehicle Duty	Effective 5 April 1993 (see 61)
Superseded and withdrawn 1 July 2008	
39. PAYROLL TAX 
[PDF  134KB]	Employment agents—service contract issues 	Effective 27 August 1993 
Withdrawn 1 July 2008 and republished as PTX025 with minor amendments
Effective 1 July 2008 as PTX021	
40. STAMP DUTIES 
[PDF  155KB]	Home Buyer Concession Scheme	Effective 12 May 1993 (see D1)
Superseded and withdrawn 1 July 2008	
41. RATES and LAND TAX 
[PDF  146KB]	General rates—new rating factors—graduated land tax charges—surcharges 	Effective 25 June 1993
Superseded and withdrawn 1 July 2008	
42. STAMP DUTIES 
[PDF  180KB]	Home Buyer Concession Scheme 	Effective 14 September 1993 (see D1)
Superseded and withdrawn 1 July 2008	
43. STAMP DUTIES 
[PDF  221KB]	Refunds of stamp duty on certain conveyances
Long term leases
Minimum stamp duty	Effective 16 September 1993
Superseded and withdrawn 1 July 2008	
44. DIESEL FUEL EXEMPTION SCHEME 
[PDF  552KB]	Changes to the Diesel Fuel Exemption Scheme	Effective 26 October 1993
Superseded and withdrawn 1 July 2008	
45. STAMP DUTIES 
[PDF  80KB]	$20 minimum duty	Effective 5 November 1993
Superseded and withdrawn 1 July 2008	
46. STAMP DUTIES 
[PDF  397KB]	Concessions
Insurance premiums
Long-term leases 
Refunds on certain conveyances	Effective 24 December 1993 (see 48, 54)
Superseded and withdrawn 1 July 2008	
47. PAYROLL TAX 
[PDF  182KB]	Superannuation
Fringe benefits	Effective 27 May 1994
Withdrawn 1 July 2008
Effective 1 July 2008 as PTX003 	
48. STAMP DUTIES 
[PDF  517KB]	General insurance policies—apportionment of premiums 	Effective 19 August 1994 (see 54)
Superseded and withdrawn 1 July 2008	
49. STAMP DUTIES 
[PDF  265KB]	Stamp duty on marketable securities 	Effective 5 September 1994
Superseded and withdrawn 1 July 2008	
50. TAXATION ADMINISTRATION 
[PDF  185KB]	Onus of proof
Fraud or evasion 
Lodgment of returns
Recovery of debts
Corporations law	Effective 21 November 1994
Superseded and withdrawn 1 July 2008	
51. STAMP DUTIES 
[PDF  229KB]	Motor Vehicles—Federal Interstate Registration Scheme	Effective 4 July 1995
Superseded and withdrawn 1 July 2008	
52. PAYROLL TAX 
[PDF  116KB]	Previously long-term unemployed persons—exemption 	Effective 13 July 1995 (see 70)
Superseded and withdrawn 1 July 2008	
53. BUSINESS FRANCHISE (TOBACCO AND PETROLEUM) 
[PDF  318KB]	Changes to the Business Franchise (Tobacco and Petroleum Products) ACT 1984	Effective 1 September 1995
Superseded and withdrawn 1 July 2008	
54. STAMP DUTIES 
[PDF  109KB]	General insurance—apportionment of premiums 	Effective 10 May 1996 (see D6)
Superseded and withdrawn 1 July 2008	
55. LIQUOR FRANCHISE FEE 
[PDF  319KB]	Business Franchise (Liquor) Act 1993—policy and procedures	Effective 21 May 1996
Superseded and withdrawn 1 July 2008	
56. PAYROLL TAX/
STAMP DUTIES 
[PDF  122KB]	Payroll tax changes—superannuation—rate—threshold
Motor Vehicle Duty 	Effective 23 July 1996 (see 61)
Withdrawn 1 July 2008 and republished as PTX024 with minor amendments	
57. STAMP DUTIES 
[PDF  134KB]	Home Buyer Concession Scheme Guidelines	Effective 15 May 1997 (see D1)
Superseded and withdrawn 1 July 2008	
58. GAMING MACHINES 
[PDF  120KB]	Gaming machine licences	Effective 2 June 1997
Superseded and withdrawn 1 July 2008	
59. PAYROLL TAX 
[PDF  148KB]	Grouping provisions	Effective 19 December 1997
Superseded and withdrawn 1 July 2008	
60. ALL TAXES 
[PDF  126KB]	Allders International Pty Ltd v Commissioner of State Revenue—ACT taxes and duties—implications of the High Court's decision	Effective 17 September 1997
Withdrawn 1 July 2008 and republished as GEN007 with minor amendments 	
61. STAMP DUTIES 
[PDF  153KB]	Motor Vehicle Duty	Effective 15 July 1997
Superseded and withdrawn 1 July 2008	
62. STAMP DUTIES 
[PDF  124KB]	Transfer of assets—superannuation funds—pooled superannuation trusts	Effective 12 November 1997
Superseded and withdrawn 1 July 2008	
63. GAMING MACHINES 
[PDF  138KB]	Charitable donations—charitable organisation or purpose	Effective 3 April 1998
Superseded and withdrawn 1 July 2008	
64. TAXATION (ADMINISTRATION) 
[PDF  114KB]	Penalty interest 	Effective 18 June 1998
Superseded and withdrawn 1 July 2008	
65. PAYROLL TAX 
[PDF  149KB]	Employment Agents
Travel Allowances 	Effective 7 July 1998 (see 69)
Withdrawn 1 July 2008
Effective 1 July 2008 as PTX005	
66. FINANCIAL INSTITUTIONS DUTY 
[PDF  339KB]	Changes to the Financial Institutions Duty Act 1987	Effective 11 November 1998
Superseded and withdrawn 1 July 2008	
67. TAXATION ADMINISTRATION 
[PDF  134KB]	Introduction of the Taxation Administration Act 1999
Grouping provisions for the purposes of payroll tax	Effective 31 May 1999
Superseded and withdrawn 1 July 2008	
68. TAXATION ADMINISTRATION/
PAYROLL TAX 
[PDF  139KB]	Grouping provisions 	Effective 17 May 1999
Withdrawn 1 July 2008
Effective 1 July 2008 as PTX017	
69. PAYROLL TAX 
[PDF  136KB]	Exemptions for Employment Agents	Effective 11 November 1999
Withdrawn 1 July 2008 and republished as PTX023 with minor amendments 	
70. PAYROLL TAX 
[PDF  127KB]	Changes affecting an exemption from payroll tax on wages paid to persons previously unemployed	Effective 15 July 1998
Withdrawn 1 July 2008 and republished as PTX013 with minor amendments	

Circular Number/Subject	Further details	Comment	
71. TAXATION ADMINISTRATION/
PAYROLL TAX 
[PDF  180KB]	Liability of directors for a corporation’s unpaid taxes
Joint and several liability	Effective 18 August 2004 
Superseded and withdrawn 1 July 2008	
72. PAYROLL TAX 
[PDF  117KB]	Exemption for wages paid for employees on maternity  adoption or primary carer leave	Effective 1 July 2005
Withdrawn 1 July 2008 and republished as PTX012 with minor amendments	
73. PAYROLL TAX 
[PDF  140KB]	Meaning of “wages”
Employer’s contributions to employee share schemes—contributions by a company to directors and others
Shares and options as wages	Effective 1 July 2005
Withdrawn 1 July 2008 and republished as PTX020 with minor amendments	
74. PAYMENT POLICY 
[PDF  171KB]	ACT Revenue Office Payment Policy	Effective 1 November 2005 (74 replaced by 77)
Superseded and withdrawn 1 July 2008	
75. PAYROLL TAX 
[PDF  120KB]	Registration for Payroll Tax	Effective 1 July 2006
Withdrawn 1 July 2008 and republished as PTX009 with minor amendments	
76. PAYROLL TAX 
[PDF  176KB]	Exemption from Payroll Tax for approved group training organisations	Effective 1 June 2006
Withdrawn 1 July 2008 and republished as PTX007 with minor amendments	
77. PAYMENT POLICY 
[PDF  245KB]	ACT Revenue Office Payment Policy	Effective 1 January 2007 (77 replaces 74) (77 replaced by 78)
Superseded and withdrawn 1 July 2008	
78. PAYMENT POLICY 
[PDF  883KB]	ACT Revenue Office Payment Policy	Effective 18 January 2007 (78 replaces 77)
Withdrawn 1 July 2008 and republished as GEN003 with minor amendments