Historical circulars
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. All Ceased, Superseded or Republished Circulars for the following taxes are listed below:
- Duties (DAA)
- First Home Owners Grant (FHOG)
- General (GEN)
- Land tax (LTA)
- Payroll Tax (PTX)
- Landholder Duty (LHD)
Duties
| Circular | Description | End date |
|---|---|---|
| DAA001 80.3 KB, 239.0 KB | Concessions and Exemptions from duty - Charitable organisations, hospitals and schools | 6 August 2015 |
| DAA001.1 299KB, 165.1 KB | Concessions and Exemptions from duty - Charitable organisations, hospitals and schools | 24 November 2015 |
| Concessions and Exemptions from duty - Charitable organisations, hospitals and schools | 17 September 2017 | |
| DAA002 1.5MB, 46.7 KB | Exemption from duty - Intergenerational rural transfers | 6 August 2015 |
| DAA002.1 73.3 KB, 113.7 KB | Exemption from duty - Intergenerational rural transfers | 17 September 2017 |
| DAA003 99.2 KB | Insurance duty - Apportionment of premiums between Australian Jurisdictions | 6 August 2015 |
| DAA003.1 230.5 KB | Insurance duty - Apportionment of premiums between Australian jurisdictions | 1 July 2016 |
| DAA004.6 94.1 KB | Home Buyer Concession Scheme (1 July 2011 to 31 December 2011) | 31 December 2011 |
| DAA004.7 351.0 KB | Home Buyer Concession Scheme (1 January 2012 to 5 June 2012) | 5 June 2012 |
| DAA004.8 355.8 KB | Home Buyer Concession Scheme ( 6 June 2012 to 31 December 2012) | 31 December 2012 |
| DAA004.9 517.1 KB | Home Buyer Concession Scheme (1 January 2013 to 4 June 2013) | 4 June 2013 |
| DAA004.10 313.8 KB | Home Buyer Concession Scheme (5 June 2013 to 31 August 2013) | 31 August 2013 |
DAA004.11 105.3 KB | Home Buyer Concession Scheme (1 September 2013 to 31 December 2013) | 31 December 2013 |
| DAA004.12 315.4 KB | Home Buyer Concession Scheme (1 January 2014 to 30 June 2014) | 30 June 2014 |
| DAA004.13 229.4 KB | Home Buyer Concession Scheme (1 July 2014 to 31 December 2014) | 31 December 2014 |
| DAA004.14 229.8 KB | Home Buyer Concession Scheme (1 January 2015 to 2 June 2015) | 2 June 2014 |
| DAA004.15 228.4 KB | Home Buyer Concession Scheme (3 June 2015 to 31 December 2015) | 31 December 2015 |
| DAA004.16 221.6 KB | Home Buyer Concession Scheme (1 January 2016 to 7 June 2016) | 7 June 2016 |
| DAA004.17 73.8 KB, 118.2 KB | Home Buyer Concession Scheme (8 June 2016 to 10 September 2023) | 10 September 2023 |
| DAA005.3 98.1 KB | Motor Vehicle Registration Duty | 28 June 2015 |
| DAA005.4 200.9 KB | Motor vehicle Registration Duty | 29 June 2015 |
Motor Vehicle Registration Duty | 1 July 2016 | |
| DAA005.6 2.6 MB, 200.9 KB | Motor Vehicle Duty Registration Duty | 17 September 2017 |
| Motor Vehicle Duty | 14 January 2019 | |
| Motor Vehicle Duty | 31 July 2022 | |
| DAA006 74.5 KB | Personal Relationship Transfer Exemption | |
Personal Relationship Transfer Exemptions | 14 December 2017 | |
| DAA007 100.1 KB | Concessional Duty - Corporate Reconstruction | 24 November 2015 |
| DAA009 44.4 KB | Exemption from duty - Motor Vehicle Registration and Transfer | 30 June 2015 |
| DAA009.1 154.9 KB | Exemption from duty - Motor Vehicle Registration and Transfer | 24 November 2015 |
| MVR Duty | 25 November 2015 | |
| DAA010 50.4 KB | Evidence of Value | 28 April 2014 |
| DAA010.1 663.1 KB | Evidence of Value | 6 August 2015 |
| DAA010.2 76.7 KB, 144.1 KB | Evidence of Value | 17 September 2017 |
| DAA010.3 82.4 KB, 155.6 KB | Evidence of Value | 14 December 2017 |
| DAA011 42.2 KB | Dutiable Transactions Relating to Goods | 30 June 2010 |
| DAA011.1 639.5 KB | Dutiable Transactions Relating to Goods | 6 August 2015 |
| Dutiable Transactions Relating to Goods | 17 September 2017 | |
| DAA012.1 94.6 KB | Home Buyer Assistance Unduly Onerous | 3 June 2014 |
| DAA012.2 619.6 KB | Home Buyer Assistance Unduly Onerous | 31 December 2014 |
| DAA013 457.9 KB | General Insurance Adjustments | 6 August 2015 |
| DAA013.1 211.6 KB | General Insurance Adjustments | 1 July 2016 |
| DAA014 598.1 KB | New and Substantially Renovated Homes | 31 December 2014 |
| DAA014.1 231.3 KB | New and Substantially Renovated Homes | 31 December 2015 |
Commercial leases – duty payable on lease premiums | 17 September 2017 | |
| DAA016 208.8 KB | eLodge and Easy Lodge Scheme | 1 June 2015 |
| eLodge and Easy Lodge Scheme | 17 September 2017 | |
| Easy Lodge Scheme | 17 September 2017 |
First Home Owner Grant
| Circular | Description | End date |
|---|---|---|
| FHOG002.2 588.7 KB | Commissioners Discretions | 31 August 2013 |
| FHOG002.3 224.4 KB | Commissioners Discretions | 3 November 2016 |
| FHOG003 127.5 KB | Principal Place of Residence | 18 February 2010 |
| FHOG003.1 131.9 KB | Principal Place of Residence | 31 August 2013 |
| FHOG003.2 77.1 KB, 108.6 KB | Principal Place of Residence | 10 September 2023 |
| FHOG004 30.6 KB | Eligibility for Further Grant | 31 August 2013 |
| Eligibility for Further Grant | 10 September 2023 |
General
| Circular | Description | End date |
|---|---|---|
| GEN001 43.5 KB | Revenue Circulars | 8 October 2015 |
| GEN002 45.3 KB | Easy Lodge Scheme | 31 May 2015 |
| ACT Revenue Office Payment Policy | 17 September 2017 | |
| GEN005 37.7 KB | Your Rights | 30 June 2014 |
| GEN005.1 507.0 KB | Your Rights | 8 October 2015 |
| GEN006 150.5 KB | Penalty Tax | 23 February 2015 |
| Penalty Tax | 24 February 2015 | |
| GEN006.2 81.2 KB, 170.8 KB | Penalty Tax | 1 July 2018 |
| GEN008 53.3 KB | Privacy | 31 August 2014 |
| GEN009 134.0 KB | Interest | 26 July 2015 |
| Interest | 27 July 2015 | |
| GEN009.2 79.1 KB, 159.7 KB | Interest | 1 July 2018 |
| GEN009.3 81.8 KB, 207.0 KB | Interest | 9 December 2019 |
| Charitable Organisations | 17 September 2017 | |
| GEN011 73.7 KB, 160.8 KB | Principal place of residence | 9 December 2019 |
| GEN011.1 78.7 KB, 232.3 KB | Principal place of residence | 10 September 2023 |
Payroll Tax
| Circular | Description | End date |
|---|---|---|
| PTA003 162.5 KB | Fringe benefits | 01 July 2011 |
| PTA005 71.8 KB, 117.5 KB | Exempt Allowances - Motor vehicle and accommodation | 1 July 2011 |
| PTA006 140.7 KB | Payroll Tax Exemption for Payments to Owner-Drivers | 24 November 2015 |
| PTA011 68.4 KB, 106.2 KB | Allowances and Reimbursements | 4 July 2019 |
| PTA021 73.0 KB, 299.4 KB |
Exemptions for contractors ordinarily rendering services to the public | 1 July 2019 |
| PTA027 104.2 KB, 130.8 KB | Employment agency contracts: Chain of on hire | 17 September 2017 |
| PTA037 67.7 KB, 102.6 KB | Commonwealth paid parental leave scheme | 30 June 2023 |
| Registration for ACT Payroll Tax | 17 September 2017 | |
| PTA074 147.7 KB | Exemption for Employment Agents | 30 September 2013 |
| PTA074.1 652.0 KB | Exemption for Employment Agents | 15 April 2014 |
| PTA074.2 656.4 KB | Exemption for Employment Agents | 31 December 2014 |
| PTA074.3 497.5 KB | Exemption for Employment Agents | 1 January 2015 |
| Exemption for Employment Agents | 17 September 2017 | |
| PTA075 499.8 KB | Extension of Payroll Tax Base to Employer | 30 June 2012 |
| PTA075.1 173.1 KB | Extension of payroll tax base to employer superannuation contributions | 15 January 2016 |
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 [2Mb].