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.  A list of Ceased, Superseded or Republished Circulars for Duties (DAA), First Home Owners Grant (FHOG), General (GEN) and Payroll Tax (PTX) is listed below:

Description
 
Date ceased, superseded or republished
DAA001
1.5MB , 57KB     
Concessions and Exemptions from duty - Charitable organisations, hospitals and schools 6 August 2015
DAA001.1
299KB , 165KB
Concessions and Exemptions from duty - Charitable organisations, hospitals and schools  24 November 2015

DAA001.2
71KB , 117KB

Concessions and Exemptions from duty - Charitable organisations, hospitals and schools17 September 2017
DAA002
1.5MB , 47KB
Exemption from duty - Intergenerational rural transfers 6 August 2015
DAA002.1 [75KB] , [114KB]Exemption from duty - Intergenerational rural transfers17 September 2017
DAA003 [1.6Mb], [99Kb] Insurance duty - Apportionment of premiums between Australian Jurisdictions 6 August 2015
DAA003.1 [315Kb], [231KB]Insurance duty - Apportionment of premiums between Australian jurisdictions1 July 2016
DAA004.6 [257Kb], [94Kb] Home Buyer Concession Scheme (1 July 2011 to 31 December 2011) 31 December 2011
DAA004.7 [275Kb], [351Kb] Home Buyer Concession Scheme (1 January 2012 to 5 June 2012) 5 June 2012
DAA004.8 [254Kb], [356Kb] Home Buyer Concession Scheme ( 6 June 2012 to 31 December 2012) 31 December 2012
DAA004.9 [224Kb], [517Kb] Home Buyer Concession Scheme (1 January 2013 to 4 June 2013) 4 June 2013
DAA004.10 [635Kb], [314Kb] Home Buyer Concession Scheme (5 June 2013 to 31 August 2013) 31 August 2013

DAA004.11 [614Kb], [105Kb]

Home Buyer Concession Scheme (1 September 2013 to 31 December 2013)     31 December 2013
DAA004.12
649KB, 316KB
Home Buyer Concession Scheme (1 January 2014 to 30 June 2014) 30 June 2014
DAA004.13
653KB , 628KB
Home Buyer Concession Scheme (1 July 2014 to 31 December 2014) 31 December 2014
DAA004.14
868KB , 613KB
Home Buyer Concession Scheme (1 January 2015 to 2 June 2015)2 June 2014
DAA004.15
226KB , 226KB
Home Buyer Concession Scheme (3 June 2015 to 31 December 2015)31 December 2015
DAA004.16
209KB , 225KB
Home Buyer Concession Scheme (1 January 2016 to 7 June 2016)7 June 2016
DAA005.3
216KB , 98KB
Motor Vehicle Registration Duty 28 June 2015
DAA005.4
383KB, 201KB
 Motor vehicle Registration Duty 29 June 2015

DAA005.5
83KB, 188KB

Motor Vehicle Registration Duty

1 July 2016

DAA005.6
2.61MB
, 200KB

Motor Vehicle Duty Registration Duty

17 September 2017

DAA005.7 
93KB , 214KB

Motor Vehicle Duty14 January 2019
DAA006Personal Relationship Transfer Exemption 

DAA006.1 1 79KB , 127KB

Personal Relationship Transfer Exemptions

14 December 2017
DAA007 1.1MB, 100KB Concessional Duty - Corporate Reconstruction 24 November 2015
DAA009 1.5MB, 45KB Exemption from duty - Motor Vehicle Registration and Transfer 30 June 2015
DAA009.1 225KB, 155KB Exemption from duty - Motor Vehicle Registration and Transfer 24 November 2015

DAA009.2 74KB, 112KB

MVR Duty  25 November 2015
DAA010 [1.6Mb], [51Kb] Evidence of Value 28 April 2014
DAA010.1 [306Kb], [663Kb] Evidence of Value 6 August 2015
DAA010.2 [79Kb] , [145Kb]Evidence of Value17 September 2017
DAA010.3 [83KB] , [156KB]Evidence of Value14 December 2017
DAA011 [RTF, 1.5Mb], [PDF, 42Kb] Dutiable Transactions Relating to Goods 30 June 2010
DAA011.1 [ 222Kb], [ 640Kb] Dutiable Transactions Relating to Goods 6 August 2015

DAA011.2 76KB , 109KB

Dutiable Transactions Relating to Goods17 September 2017
DAA012.1 178KB95KB Home Buyer Assistance Unduly Onerous 3 June 2014
DAA012.2 [RTF,210Kb], [PDF, 620Kb] Home Buyer Assistance Unduly Onerous 31 December 2014
DAA013 [RTF, 197Kb], [PDF, 458Kb] General Insurance Adjustments 6 August 2015
DAA013.1 [PDF, 212KB]General Insurance Adjustments1 July 2016
DAA014 [RTF, 0Bytes], [PDF, 598Kb] New and Substantially Renovated Homes 31 December 2014
DAA014.1 [RTF, 251Kb], [PDF, 231Kb] New and Substantially Renovated Homes 31 December 2015

DAA015 79KB , 125KB

Commercial leases – duty payable on lease premiums

17 September 2017
DAA016 [RTF, 242Kb], [PDF, 438Kb]eLodge and Easy Lodge Scheme1 June 2015

DAA016.1 83KB , 131KB

eLodge and Easy Lodge Scheme17 September 2017

DAA017 [79KB] , [116KB]

Easy Lodge Scheme17 September 2017
FHOG002.2 [RTF, 242Kb], [PDF, 589Kb] Commissioners Discretions 31 August 2013
FHOG002.3 [RTF, 251Kb], [PDF, 656Kb]Commissioners Discretions 3 November 2016
FHOG003.1 [RTF, 1.5Mb], [PDF, 132Kb] Principal Place of Residence 31 August 2013
FHOG004 [RTF, 1.5Mb], [PDF, 31Kb] Eligibility for Further Grant 31 August 2013
GEN001 1.5MB31KB Revenue Circulars 8 October 2015
GEN002 1.5MB46KB Easy Lodge Scheme 31 May 2015

GEN003 73KB , 113KB

ACT Revenue Office Payment Policy17 September 2017
GEN005 1.6MB38KB Your Rights 30 June 2014
GEN005.1 232KB507KB Your Rights 8 October 2015
GEN006 406KB, 151KB Penalty Tax 23 February 2015 

GEN006.1 81KB ,  191KB

Penalty Tax

24 February 2015

GEN008 1.6MB54KB Privacy 31 August 2014
GEN009 382KB134KB Interest 26 July 2015

GEN009.1 84KB , 167KB

Interest  27 July 2015

GEN0010 79KB , 156KB

Charitable Organisations17 September 2017
PTA003 193KB163KB Fringe benefits 01 July 2011
PTA006 164KB, 141KB Payroll Tax Exemption for Payments to Owner-Drivers 24 November 2015
PTA027 105KB , 131KBEmployment agency contracts: Chain of on hire17 September 2017

PTA071 77KB , 104KB

Registration for ACT Payroll Tax17 September 2017
PTA074 187KB, 148KB Exemption for Employment Agents 30 September 2013
PTA074.1 221KB, 652KB Exemption for Employment Agents 15 April 2014
PTA074.2 226KB, 657KB Exemption for Employment Agents 31 December 2014
PTA074.3 218KB, 498KB Exemption for Employment Agents 1 January 2015

PTA074.4 51KB, 437KB

Exemption for Employment Agents17 September 2017
PTA075 192KB500KB Extension of Payroll Tax Base to Employer 30 June 2012
PTA075.1 199KB173KB 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 [RTF, 2Mb].