Revenue Circulars

Commissioner's Guidelines

Payroll Tax Rulings

Revenue Circulars

Budget Amendments

2016-17

Publication Identifier
Publication Name

RC-GEN-017 (docx, 685kb)

​Revenue Circular 2016-17 Budget Measures ​

2015-16

Publication Identifier
Publication Name
RC-GEN-016 (pdf, 111 kb)
RC-GEN-016 (docx, 681kb)
​Revenue Circular 2015-16 Budget Measures ​
2014-15
Publication Identifier
Publication Name

RC-GEN-015 (pdf, 70kb)
RC-GEN-015 (docx, 696kb)

​Revenue Circular 2014-15 Budget Measures ​
2013-14
Publication Identifier
Publication Name
RC-GEN-014 (pdf 74kb)
​Revenue Circular 2013-14 Budget Measures ​
2012-13 Mini Budget
Publication Identifier
Publication Name
​RC-GEN-013​ (pdf, 73kb)​ ​​2012-13 Mini-Budget Measures​​
RC-GEN-012 ​2012-13 Budget measures​
2011-12
Publication Identifier Publication Name
RC-GEN-011 2011-12 Budget measures
 2010-11
Publication Identifier Publication Name
RC-GEN-010 2010-11 Budget measures
2009-10
Publication Identifier Publication Name
RC-GEN-009 2009-10 Budget Amendments
2008-09
Publication Identifier Publication Name
RC-GEN-008 2008-09 Budget Amendments
2007-08
Publication Identifier Publication Name
RC-GEN-003 2007-08 Budget Amendments
 
2006-07
Publication Identifier Publication Name
RC-GEN-002 2006-07 Budget Amendments
 
2005-06
Publication Identifier Publication Name
RC-GEN-001 2005-06 Budget Amendments
 
2004-05
Publication Identifier Publication Name
DT001 Cessation of debits tax from 1 July
PRT012 Payroll tax changes
SD027 Various stamp duty measures
 
2003-04
Publication Identifier Publication Name
MRA001 Eligible exploration expenditure
PRT011 Payroll tax changes
SD026 Land owning corporations and unit trusts
SD025 Various stamp duty measures
 
2002-03
Publication Identifier Publication Name
PRT010 Pay roll tax changes
SD024 Conveyance duty and miscellaneous stamp duties
SD023 Corporate reconstructions exemptions
SD022 Stamp duty and partnership
SD021 Conveyance duty and land rich companies
SD020 Stamp duty on general and life insurance
SD019 Stamp duty and franchise arrangements
SD018 First Home Owner Concession and Principal Place of Residence Rebate
2001-02
Publication Identifier Publication Name
PRT009 Payroll tax changes
SD017 Conveyance duty and miscellaneous stamp duties
SD016 Stamp duty exemption for 'in specie' distribution
SD015 Conveyance duty and discretionary trusts
SD014 Removal of stamp duty exemptions for Northern Territory business divisions
SD013 Stamp duty on general insurance
SD012 Stamp duty in hiring arrangements
2000-01
Publication Identifier Publication Name
MVR004 Stamp duty on motor vehicle certificates of registration
PRT005 Payroll tax changes
SD007 Conveyance duty and miscellaneous stamp duties
SD006 Stamp duty in hiring arrangements
SD005 Stamp duty on leases
SD004 Stamp duty on insurance policies
SD003 Stamp duty on marketable securities
1999-00
Publication Identifier Publication Name
PRT003 Payroll tax changes

Financial Institutions Duty   

Publication Identifier Publication Name
FTT004 Financial Institutions Duty - cessation of FID from 1 July 2001 - further information
FTT003 Financial Institutions Duty - non-dutiable receipts, First Home Owner Grant and family assistance payments
FTT002 Cessation from 1 July 2001
FTT001 Financial Institutions Duty and debits tax exemptions - conveyance by return scheme

First Home Owner Grant

Publication Identifier Publication Name
RC-HI-004 First Home Owner Grant and First Home Owner
Concession Eligibility Thresholds
RC-HI-003 Buildstart - Arrangement for payment of the grant to purchaser's agents prior to settlement
RC-HI-002 2006-07 Budget Amendments - Home incentive schemes
RC-HI-001 Increases to the Stamp Duty First Home Owner Concession and Principal Place of Residence Rebate
FHOG003 First Home Owner Grant (FHOG) penalty and interest policy
FHOG002 First Home Owner Grant (FHOG), First Home Owner Concession (FHOC) and Principal Place of Residence (PPRR)
FHOG001 First Home Owner Grant

Fuel Subsidies

Publication Identifier Publication Name
FS003 Territory on-road fuel subsidies
FS002 Changes to general fuel subsidies from 1 July 2000
FS001 Off-road diesel subsidies - cessation from 1 July 2000

Payroll Tax

Publication Identifier Publication Name
RC-PRT-001 2008-09 Payroll tax changes
RC-PRT-002 New Payroll Tax Act from 1 July 2009
RC-PRT-003 Nexus rules for workers providing services in more than one state or territory
​RC-PRT-004 ​Payroll tax nexus rules - new arrangements
​RC-PRT-005 (pdf, 96kb)
RC-PRT-005 (docx, 97kb)
​Payroll Tax Waiver - Queensland Flood Relief
​RC-PRT-006 ​2011-2012 Payroll Tax Changes
PRT008 Exemption - graduate trainee employees
PRT007 Guidance of the definition of "employees' including certain subcontracting arrangements
PRT006 Exemption - overseas
PRT004 Payroll tax information for Northern Territory general government agencies and government business divisions
PRT002 Payroll tax on superannuation contributions
PRT001 Wages - "other benefits" - treatment prior to 1 July 1999

Revenue Administration

Publication Identifier Publication Name
RC-GEN-007 Front counter services and changes to opening hours
RA006 Taxation and royalty appeals tribunal
RA005 Penalty policy
RA004 Objections to stamp duty assessments – standing to object
RA003 Counter service – extended hours
RA001 Revenue circulars

Stamp Duty

Conveyances
Publication Identifier Publication Name
RC-SD-001 2006-07 Budget Amendments - Land Holding Corporations and Unit Trusts
​RC-SD-002 ​Exploration Licences Transitional Arrangments
​​RC-SD-003 ​2009-10 Budget Amendments Land Holding Corporations and Unit Trusts
SD010 Off-the-plan purchases – extension for time to pay
SD002 Stamp duty exemption for certain transfers of family farms
General
Publication Identifier Publication Name
SD030 Conveyances – 'goods and services (GST) gross-up' clauses
SD029 Document lodgement and payment periods
SD028 Put and call options
Hiring Arrangements
Publication Identifier Publication Name
SD008 Stamp duty on hire purchase agreements – residual payments
SD001 Stamp duty on hiring arrangements
Insurance
Publication Identifier Publication Name
SD009 Stamp duty on general insurance premiums – apportionment of premiums
Marketable Securities
Publication Identifier Publication Name
SD011 Stamp duty on quoted marketable securities – cessation from 1 July 2001
Motor Vehicle Registrations (MVR)
Publication Identifier Publication Name
MVR003 Stamp duty on motor vehicle certificates of registration – drive away deals, factory rebates, protection products and extended warranties
MVR002 Stamp duty on motor vehicle certificates of registration
MVR001 Stamp duty on motor vehicle certificates of registration – motor traders exemption
Tourism Marketing Duty
Publication Identifier Publication Name
TMD003 Tourism marketing duty – cessation from 1 July 2000 – further information
TMD002 Tourism marketing duty – cessation from 1 July 2000

Commissioner's Guidelines

Fuel Subsidies

2009-10
Publication Identifier Publication Name
CG-FS-001 Territory on-road fuel subsidies
 
2008-09
Publication Identifier Publication Name
CG-FS-001 Territory on-road fuel subsidies
 
2007-08
Publication Identifier Publication Name
CG-FS-001 Territory on-road fuel subsidies

General

2011-12
Publication Identifier Publication Name
CG-GEN-002 Interest and penalty tax
CG-GEN-004 Instalment arrangements
2010-11
Publication Identifier Publication Name
CG-GEN-002 Interest and penalty tax
CG-GEN-003 Objections and appeals
CG-GEN-004 Instalment arrangements
2009-10
Publication Identifier Publication Name
CG-GEN-002 Interest and penalty tax
 
2008-09
Publication Identifier Publication Name
CG-GEN-001 Revenue Circulars and Commissioner’s Guidelines: explanation and status
 
2007-08
Publication Identifier Publication Name
CG-GEN-001 Revenue Circulars and Commissioner’s Guidelines: explanation and status
CG-GEN-003 Objections and appeals
CG-GEN-004 Instalment arrangements
2006-07
Publication Identifier Publication Name
CG-GEN-002 Penalty policy
2005-06
Publication Identifier Publication Name
CG-GEN-002 Penalty policy
CG-GEN-003 Objections and appeals

Home Incentives

2015-16
Publication Identifier Publication Name​

CG-HI-001 (pdf, 86kb)
CG-HI-001 (docx, 701kb)

Stamp Duty Home Incentive Schemes

CG-HI-002​ (pdf, 94kb)
CG-HI-002​ (docx, 702kb)
Home Incentive Schemes – Interest and Penalty
CG-HI-003 (pdf, 97kb)​ Commissioner's Discretion to Exempt or Vary Compliance with the Eligibility Criteria​
CG-HI-005 (pdf, 73kb)​​ Principal Place of Residence​
CG-HI-010 (pdf, 68kb)​
CG-HI-010 (docx, 690kb)​​
Purchasing a Home Subject to an Existing Lease​
2014-15
Publication Identifier Publication Name​
CG-HI-011 What is a new home?
2011-12
Publication Identifier Publication Name
CG-HI-001 First home owner concession and principal place of residence rebate
CG-HI-002 Home incentive schemes: interest and penalty
CG-HI-003 Commissioner's discretion to exempt or vary compliance with the eligibility criteria
CG-HI-004 De facto relationships
CG-HI-005 Principal place of residence
CG-HI-006 Meaning of a 'home'
CG-HI-007 First home owner grant instalment repayment policy​
CG-HI-008 Separated Spouses​
CG-HI-010 Purchasing a home subject to an existing lease​
2010-11
Publication Identifier Publication Name
CG-HI-001 FHOC, SPCC and PPRR
CG-HI-002 Home incentive schemes - interest and penalty
CG-HI-003 Commissioner's discretion to exempt or varycompliance with the eligibility criteria
CG-HI-005 Principal place of residence
CG-HI-007 First home owner grant instalment repayment policy
CG-HI-010 Purchasing a home subject to an existing lease
 
2009-10
Publication Identifier Publication Name
CG-HI-001 FHOC and PPRR
CG-HI-002 Home Incentive Schemes - Interest and penalty
CG-HI-005 Principal place of residence
CG-HI-006 Meaning of a 'home'
CG-HI-009 Alignment of first home owner incentives residency requirements
CG-HI-010 Purchasing a home subject to an existing lease
2007-08
Publication Identifier Publication Name
CG-HI-001 (2) First Home Owner Concession and Principal Place of Residence Rebate
CG-HI-001 (1) First Home Owner Concession and Principal Place of Residence Rebate
CG-HI-002 (2) Home incentive schemes: interest and penalty
CG-HI-002 (1) First Home Owner Grant penalty and interest policy
CG-HI-003 Commissioner’s discretion to exempt or vary compliance with the eligibility criteria
CG-HI-004 De facto relationships
CG-HI-005 Principal place of residence
CG-HI-006 Meaning of a ‘home’
CG-HI-007 First home owner grant instalment repayment policy
CG-HI-008 Separated spouses
2006-07
Publication Identifier Publication Name
CG-HI-001 First Home Owner Concession and Principal Place of Residence Rebate
CG-HI-002 First Home Owner Grant penalty and interest policy
2005-06
Publication Identifier Publication Name
CG-HI-002 First Home Owner Grant penalty and interest policy
CG-HI-003 Commissioner's discretion to exempt or vary compliance with the eligibility criteria
CG-HI-004 De facto relationships
CG-HI-005 Principal Place of Residence
2004-05
Publication Identifier Publication Name
CG-HI-001 First Home Owner Concession and Principal Place of Residence Rebate

Payroll Tax

2014-15
Publication Identifier Publication Name
CG-PRT-003 Exemption for Graduate Trainee Employees

2011-12

Publication Identifier Publication Name
CG-PRT-002 Employer/employee relationship (employees and independent contractors)
 
2008-09
Publication Identifier Publication Name
CG-PRT-002 Employer/employee relationship (employees and independent contractors)
CG-PRT-003 Exemption for graduate trainee employees
CG-PRT-004 Contributions to worker entitlement funds
CG-PRT-005 Termination payments
CG-PRT-006 Exempt allowances – motor vehicle and
accommodation
CG-PRT-007 Expatriate employees
 
2007-08
Publication Identifier Publication Name
CG-PRT-001 Payroll tax on superannuation contributions made by an employer
CG-PRT-002 Employer/employee relationship (employees and independent contractors)
CG-PRT-003 Exemption for graduate trainee employees
CG-PRT-004 Contributions to worker entitlement funds
CG-PRT-005 Payroll tax on employment termination payments

Stamp Duty

2012-13
Publication Identifier Publication Name
CG-SD-004
CG-SD-004
Stamp duty on motor vehicle certificates of registration
 
2011-12
Publication Identifier Publication Name
CG-SD-002 Eligible conditional agreements - extension of time to lodge instrument and pay duty
 
2010-11
Publication Identifier Publication Name
CG-SD-009 Aggregation of conveyances
2009-11
Publication Identifier Publication Name
CG-SD-002 (2) Eligible conditional agreements – extension of time to lodge instrument and pay duty
CG-SD-014 Stamp duty concession for substituting a related purchaser
2007-08
Publication Identifier Publication Name
CG-SD-002 Eligible conditional agreements – extension of time to lodge instrument and pay duty
CG-SD-003 Stamp duty exemption for conveyances of ‘family farms’
CG-SD-004 Stamp duty on motor vehicle certificates of registration
CG-SD-005 Put and call options
CG-SD-006 (2) Stamp duty on general insurance – apportionment of premiums
CG-SD-006 (1) Stamp duty on general insurance – apportionment of premiums
CG-SD-007 Conveyances – Goods and Services Tax (GST) ‘gross-up’ clauses
CG-SD-010 Conveyances – evidence of land value
CG-SD-011 Improvements to land effected by the conveyee
CG-SD-012 Conveyances – exemption for distributions in specie on the winding up of a company
2006-07
Publication Identifier Publication Name
CG-SD-008 Stamp duty on hiring arrangements
CG-SD-011 Improvements to land effected by the conveyee
2005-06
Publication Identifier Publication Name
CG-SD-001 Document lodgement and payment periods
CG-SD-003 Stamp duty exemption for conveyances of 'family farms'

Payroll Tax Rulings

2015-16
Publication Identifier Publication Name
​PTA003 ​Fringe Benefits
PTA007 Contractor Provisions – Door to Door Sale of Goods
2010-11
Publication Identifier Publication Name
PTA001 Northern Territory Payroll Tax Liability for Wages
Paid by an Employer
PTA002 Expatriate Employees
PTA005 Exempt Allowances: Motor Vehicle and Accommodation
2009-10
Publication Identifier Publication Name
PTA009 Payroll Tax Charitable Exemption – Meaning of Exclusively
 

Disclaimer

Under Territory Revenue Office's publication system, documents published on this web site will be updated as necessary. Where you maintain hard copies of documents downloaded from this web site, please check the currency of the documents periodically. Territory Revenue Office suggests that the best policy is to download documents as they are needed to be used.
In particular, when you refer to a Commissioner's Guideline, please ensure that your copy is the most recent version. All Guidelines have a version history at the start of the document indicating the currency of the document. An archive of previous Guidelines will be maintained in order for you to refer to the relevant Guidelines for a past period of time. Please refer to Commissioner's Guideline CG-GEN-001 for more information on the publication system.
Similarly, please ensure that you use current forms in order that all relevant information is supplied to Territory Revenue Office to minimise any delays in processing those forms.
While every effort has been made to ensure the integrity of documents published on this web site and that they are free from viruses, no representation or warranty is given that the documents are free from viruses or other defects. The recipient assumes all responsibility for any loss or damage resulting directly or indirectly from the use or download of any file.