Publications

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), First Home Owners Grant (FHOG), General (GEN), Land Tax (LTA) and Payroll Tax (PTA) is listed below

Duties

Circular Description

Date of Effect

DAA001.3 Hospitals and schools 76KB , 109KB

18 September 2017

DAA002.1 Intergenerational rural transfers 75KB , 114KB

7 August 2015

DAA4.17 Home Buyer Concession Scheme 74KB , 119KB

8 June 2016

DAA005.7 Motor Vehicle Duty 93KB , 214KB

18 September 2017

DAA006.1 Personal Relationship Transfer Exemptions 79KB , 127KB

18 September 2017

DAA010.3 Evidence of value 83KB , 156KB

18 September 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

First home owner grant

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

FHOG003.2 Principal Place 78KB , 109KB

1 September 2013

FHOG004.1 Eligibility for Further Grant 77KB , 109KB

1 September 2013

General

Circular Description

Date of Effect

GEN001.1 Revenue Circulars 70KB , 103KB

9 October 2015

GEN003.2 ACT Revenue Office Payment Policy 77KB , 111KB18 September 2017

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

23 August 1999

GEN005.2 Your Rights 74KB , 139KB

9 October 2015

GEN006.1 Penalty Tax 86KB ,  180KB

24 February 2015

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

17 September 1997

GEN008.1 Privacy 75KB , 145KB

1 September 2014

GEN009.1 Interest 84KB , 167KB

27 July 2015

GEN0010.1 Charitable Organisations 83KB , 160KB

18 September 2017

Land tax

Circular Description

Date of Effect

LTA001 Builders Exemption and Display Home 78KB , 390KB

3 July 2017

Payroll tax

Circular Description

Date of Effect

PTA003.1 Fringe benefits 72KB , 200KB

1 July 2016

PTA004 Termination payments 71KB , 109KB

1 July 2011

PTA005 Exempt Allowances - Motor vehicle accommodation 72KB , 118KB

1 July 2011

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 Allowances and Reimbursements 69KB ,  107KB

1 July 2011

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 70KB108KB

1 July 2011

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

1 July 2011

PTA021 Exemptions for contractors ordinarily rendering services to the public 72KB , 118KB

1 July 2011

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 159KB170KB

1 July 2011

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

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:

CEASED, SUPERSEDED OR REPUBLISHED CIRCULARS
DUTIES 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
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
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
DAA011 [RTF, 1.5Mb], [PDF, 42Kb] Dutiable Transactions Relating to Goods 30 June 2010
DAA011.1 [RTF, 222Kb], [PDF, 640Kb] Dutiable Transactions Relating to Goods 6 August 2015

DAA011.2 76KB , 109KB

Dutiable Transactions Relating to Goods17 September 2017
DAA012.1 [RTF, 178Kb], [PDF, 95Kb] 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
   
FHOG   
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
   
GENERAL   
GEN001 [RTF, 1.5Mb], [PDF, 31Kb] Revenue Circulars 8 October 2015
GEN002 [RTF, 1.5Mb], [PDF, 46Kb] Easy Lodge Scheme 31 May 2015

GEN003.1 73KB , 113KB

ACT Revenue Office Payment Policy17 September 2017
GEN005 [RTF, 1.6Mb], [PDF, 38Kb] Your Rights 30 June 2014
GEN005.1 [RTF, 232Kb], [PDF, 507Kb] Your Rights 8 October 2015
GEN006 [RTF, 406Kb], [PDF, 151Kb] Penalty Tax 23 February 2015
GEN008 [RTF, 1.6Mb], [PDF, 54Kb] Privacy 31 August 2014
GEN009 [RTF, 382Kb], [PDF, 134Kb] Interest 26 July 2015

GEN0010 [79KB] , [156KB]

Charitable Organisations17 September 2017
   
PAYROLL TAX   
PTA003 [RTF, 193Kb], [PDF, 163Kb] Fringe benefits 01 July 2011
PTA006 [RTF, 164Kb], [PDF, 141Kb] Payroll Tax Exemption for Payments to Owner-Drivers 24 November 2015
PTA027 [105KB] , [131KB]Employment agency contracts: Chain of on hire17 September 2017

PTA071 77KB , 104KB

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

PTA074.4 [51KB], [437KB]

Exemption for Employment Agents17 September 2017
PTA075 [RTF, 192Kb], [PDF, 500Kb] Extension of Payroll Tax Base to Employer 30 June 2012
PTA075.1 [RTF, 199Kb], [PDF, 173Kb] 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].