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Ceased, superseded or republished circulars can be located by clicking here.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 |
|---|---|
18 September 2017 | |
| DAA005.9 Motor Vehicle Registration Duty 97.6 KB, 327.4 KB | 1 August 2022 |
DAA006.2 Personal Relationship Transfer Exemptions 79.5 KB, 130.5 KB | 15 December 2017 |
| DAA010.4 Evidence of value 85.5 KB, 163.6 KB | 15 December 2017 |
DAA011.3 Dutiable transactions relating to goods 79.0 KB, 120.9 KB | 18 September 2017 |
DAA014.2 FHOG & Duties New and Substantially renovated homes 73.7 KB, 121.9 KB | 1 January 2016 |
DAA015.1 Commercial leases – duty payable on lease premiums 80.4 KB, 131.0 KB | 18 September 2017 |
| DAA018 Barrier Free Model 88.7 KB, 184.7 KB | 18 September 2017 |
| DAA019 Barrier Free Model: Transactions before 18 September 2017 78.1 KB, 119.2 KB | 18 September 2017 |
Circular Description | Date of Effect |
|---|---|
9 October 2015 | |
GEN004 National Tax Reform - GST and changes to ACT Taxes 69.3 KB, 98.3 KB | 23 August 1999 |
9 October 2015 | |
1 July 2019 | |
GEN007 Alders International Pty Ltd v Commissioner of State Revenue 70.1 KB, 105.6 KB | 17 September 1997 |
1 September 2014 | |
10 December 2019 | |
18 September 2017 | |
11 September 2023 |
Circular Description | Date of Effect |
|---|---|
1 July 2016 | |
1 July 2011 | |
PTA005.1 Exempt Allowances - Motor vehicle and accommodation 70.7 KB, 195.4 KB | 5 July 2019 |
PTA006.1 Payroll Tax Exemption for Payments to Owner-Drivers 69.5 KB, 106.6 KB | 25 November 2015 |
PTA008 GST Considerations for the calculation of payroll tax liability 69.2 KB, 107.3 KB | 1 July 2011 |
1 July 2011 | |
5 July 2019 | |
PTA012 Exemptions for wages paid for employees on maternity, adoption or primary | 1 July 2011 |
1 July 2011 | |
1 July 2011 | |
PTA016 Profit distributions and loan accounts 68.0 KB, 106.4 KB | 1 July 2011 |
PTA017 Grouping of professional practices and administrative | 1 July 2011 |
1 July 2011 | |
PTA019 Contractors - Labour and Non-Labour components 67.9 KB, 104.4 KB | 1 July 2011 |
PTA021.1 Exemptions for Contractors Ordinarily Perform Services to the Public 75.3 KB, 189.1 KB | 26 March 2021 |
PTA022 Contractors - Services not ordinarily required 68.2 KB, 103.4 KB | 1 July 2011 |
PTA027.1 Employment agent contracts - Chain of on-hire 110.9 KB, 133.3 KB | 18 September 2017 |
1 July 2011 | |
1 July 2011 | |
PTA031 Commissioner's discretion to exclude from a group 69.9 KB , 108.6 KB | 1 July 2011 |
1 July 2011 | |
PTA034 Contributions to the Construction Industry Long Service Leave and | 1 July 2011 |
PTA037.2 Commonwealth paid parental leave scheme 68.2 KB, 152.1 KB | 1 July 2023 |
PTA038 Determining whether a worker is an employee 93.0 KB, 192.7 KB | 1 July 2011 |
1 July 2011 | |
| PTA041 Relevant Contracts – Medical Centres 94.8 KB, 892.7 KB | 1 July 2018 |
PTA070 Exemption from payroll tax for approved training organisations 76.3 KB, 121.9 KB | 1 July 2011 |
18 September 2017 | |
PTA072 Change in requirement - exemption from payroll tax on wages paid to employees | 1 July 2011 |
18 September 2017 | |
PTA076 Wages paid to certain public sector employees 75.8 KB, 103.9 KB | 1 July 2011 |
PTA077 Payments to and by third persons through interposing partnerships, trusts or | 1 July 2011 |