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General

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Commissioner's Guidelines (CG)​ CG-GEN-001 (docx, 91kb)​ Revenue Circulars, Commissioner’s Guidelines and Payroll Tax Rulings: Explanation and Status​
CG-GEN-002 (docx, 713kb)​ Interest and Penalty Tax​
CG-GEN-003 (docx, 140kb)​ Objections and Appeals​
CG-GEN-004 (docx, 693kb)​ Instalment Arrangements​
CG-GEN-005 (docx, 95kb)​ Requirement for Full and True Disclosure​
Forms (F)​ F-GEN-002 (pdf, 183kb)​ Application for Refund​ Interactive Form​
Information (I)​ I-GEN-001 (pdf, 163kb)​ Territory Taxes – Information for Business​
I-GEN-002 (pdf, 93kb)​
I-GEN-002 (docx, 709kb)
Investigation Process​
I-GEN-003 (docx, 702kb)​ CBR User Guide​
Revenue Circulars (RC)​ RC-GEN-004 (pdf, 33kb)​ New Taxation Administration Arrangements From
1 January 2008​
RC-GEN-005 (pdf, 42kb)​ New Taxation Administration Act From 1 January 2008​
RC-GEN-006 (pdf, 39kb)​ New Stamp Duty Act from
1 January 2008​
​RC-GEN-017 (docx, 678kb) ​2016-17 Budget Measures

Home Incentives (HI)

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Commissioner's Guidelines (CG)​ CG-HI-001 (docx, 701kb)​ Stamp Duty Home Incentive Schemes​
CG-HI-002 (docx, 702kb)​ Home Incentive Schemes – Interest and Penalty​
CG-HI-003 (docx, 699kb) ​ Commissioner's Discretion to Exempt or Vary Compliance with the Eligibility Criteria​
CG-HI-004 (docx, 697kb)​ De facto Relationships​
CG-HI-005 (docx, 694kb)​ Principal Place of Residence​
CG-HI-006 (docx, 696kb) ​ Meaning of a 'home'​
CG-HI-007 (docx, 695kb) ​ First Home Owner Grant Instalment Repayment Policy​
CG-HI-008 (docx, 696kb) ​ Separated Spouses​
CG-HI-009  ​ Alignment of First Home Owner Incentives Residency
Requirements​
Withdrawn – see
2009-10 archived Commissioner's Guidelines​
CG-HI-010 (docx, 689kb) ​ Purchasing a Home Subject to an Existing Lease​
CG-HI-011 (docx, 691kb)​ What is a new home?​
Forms​ (F) F-HI-001 (pdf, 515kb)​ First Home Owner Grant – Application Form​ Interactive Form​
F-HI-002 (pdf, 465kb) ​​First Home Owner Concession Application Form and Guide ​Interactive Form​
F-HI-003 (pdf, 314kb)​ Stamp Duty – Principal Place of Residence Rebate Application Form and Guide​ Interactive Form​
F-HI-008 (pdf, 345kb)​ Stamp Duty – Senior, Pensioner and Carer Concession Application Form and Guide​ Interactive Form​
F-HI-012 (pdf, 209kb)​ Vendor (Individual) Declaration of New Home​
F-HI-013 (pdf, 213kb)​ Vendor (Company) Declaration of New Residence​
​F-HI-014 (docx, 101kb) ​First Home Owner Discount
Information (I)​ I-HI-002 (pdf, 162kb)​ Home Owner Assistance Schemes​
I-HI-003 (pdf, 851kb)​ BuildBonus​

Income Tax Equivalent (IT)

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Form (F)​ F-IT-001 (pdf, 508kb)​ Income Tax Equivalent Return​ Interactive Form​

Payroll Tax (PRT)

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Commissioner's Guidelines (CG)​ CG-PRT-001 (pdf, 30kb)​ Payroll Tax on Superannuation Contributions Made by an Employer​
CG-PRT-002​ Employer/Employee Relationship (Employees and Independent Contractors)​ Withdrawn – see
2011-12 archived Commissioner's Guideline​
CG-PRT-003 (pdf, 97kb)
CG-PRT-003 (docx, 90kb)​
Exemption for Graduate Trainee Employees​
CG-PRT-004​ Contributions to Worker Entitlement Funds​ Withdrawn – see
2008-09 archived Commissioner's Guidelines​
CG-PRT-005​ Termination Payments​ Withdrawn – see
2008-09 archived Commissioner's Guidelines​
CG-PRT-006​ Exempt Allowances – Motor Vehicle and Accommodation​ Withdrawn – see
2008-09 archived Commissioner's Guidelines​
CG-PRT-007​ Expatriate Employees​ Withdrawn – see
2008-09 archived Commissioner's Guidelines​
Payroll Tax Rulings (PTA)​
Allowances PTA005 (pdf, 68kb)​ Exempt Allowances – Motor Vehicle and Accommodation​ Clarifies a number of issues associated with exempt motor vehicle allowances and accommodation allowances.​
PTA011 (pdf, 60kb)​ Allowances and Reimbursements​ Clarifies the payroll tax liability arising from allowances and reimbursements paid by an employer.​
PTA024 (pdf, 59kb)​ Overnight Accommodation Allowances Paid to Truck Drivers​ Clarifies the payroll tax treatment of overnight allowances paid to truck drivers.​
PTA025 (pdf, 62kb)​ Motor Vehicle Allowances Paid to Real Estate Salespersons​ Clarifies the payroll tax treatment of a motor vehicle allowance paid as a fixed amount to a real estate salesperson where no records of kilometres travelled are kept.​
Contractors PTA006 (pdf, 60kb)​ Payroll Tax Exemption for Payments to Owner-Drivers​ Outlines the conditions to be satisfied in order for payments to be made to owner-drivers and couriers to be exempt from payroll tax.​
PTA013 (pdf, 64kb)
PTA013 (docx, 690kb)​
Fees Paid for Golf Club Professionals​ Clarifies a golf club’s payroll tax liability on payments made to golf professionals.​
PTA014 (pdf, 72kb)​ What Constitutes a Day’s Work?​ Clarifies what the Commissioner considers to be ‘a day’ for the purposes of the 90-day exemption and 180-day exemption for contractors.​
PTA018 (pdf, 62kb)​ Contractor Deductions​ Outlines the amount that the Commissioner will allow as a deduction for materials and equipment from payments to certain types of contractors, and the manner in which new deductions may be sought.​
PTA019 (pdf, 59kb)​ Contractors – Labour and Non-Labour Components​ Clarifies the payroll tax consequences of a contractor providing separate invoices or charging separately for labour and non-labour components of services rendered.​
PTA020 (pdf, 65kb)​ Contractors – 180-Day Exemption​ Outlines the operation of the 180-day exemption for contractors, and provides examples of this application.​
PTA021 (pdf, 157kb)​ Exemption for Contractors Ordinarily Rendering Service to the Public​ Provides a non-exhaustive list of factors that the Commissioner takes into consideration in exercising his discretion under section 32(2)(b)(iv) of the Payroll Tax Act. It also provides a test which employers can use to self assess their eligibility for the exemption.​
PTA022 (pdf, 59kb)​ Contractors – Services Not Ordinarily Required​ Explains the criteria that must be met for a contract to be excluded under section 32(2)(b)(i) of the Payroll Tax Act.​
PTA023 (pdf, 70kb)​ Contractors Engaging Others​ Clarifies the payroll tax consequences of a contractor hiring employees or engaging other contractors to perform some or all of the work required under the contract.​
PTA033 (pdf, 64kb)​ Contractors – Services Ancillary to the Supply of Goods​ Outlines the operation of the exemption from payroll tax for contracts where the provision of labour is ancillary to the provision of materials and/or equipment.​
PTA035 (pdf, 94kb)​ Contractors – 90-Day Exemption​ Explains the operation of the exemption under section 32(2)(b)(iii) of the Payroll Tax Act. It also sets out a replacement method approved by the Commissioner of Territory Revenue in determining the application of the 90-day exemption where a principal encounters difficulty in determining the actual number of days that a contractor has rendered services in a financial year.​
Employment Agencies PTA026 (pdf, 83kb)​ Employment Agency Contracts – Declaration by Exempt Clients​ Clarifies the requirements that employment agents need to satisfy in order to claim a payroll tax exemption on the wages paid to their on-hired workers to certain exempt clients.​
PTA028 (pdf, 60kb)​ Employment Agency Contracts On-hired to Government​ Clarifies the liability to payroll tax of payments made by employment agents to workers on-hired to governments.​
Exemptions PTA009​ ​Payroll Tax Charitable Exemption – Meaning of Exclusively ​ Withdrawn – see
2009-10 archived Payroll Tax Rulings
PTA012 (pdf, 64kb)​ Exemption for Maternity, Paternity and Adoption Leave Pay​ Outlines the exemption from payroll tax for maternity leave, paternity leave and adoption leave pay.​
Fringe Benefits​​ PTA003 (docx, 883kb)​ Fringe Benefits​ Clarifies a number of issues associated with fringe benefits, including determining the value of fringe benefits for payroll tax purposes and outlining methods for declaring fringe benefits.​
General PTA008 (pdf, 66kb)​ GST Considerations for the Calculations of Payroll Tax Liability​ Clarifies how GST impacts on the calculation of an employer’s liability for payroll tax, including GST in relation to fringe benefit payments to contractors.​
PTA029 (pdf, 59kb)​ Recruitment Agencies / Placement Agencies / Job Placement Agencies​ Clarifies which party bears the payroll tax liability when a recruitment agency places a worker with an employer who is a client of the agency.​
PTA030 (pdf, 59kb)​ Penalty Charges Under Superannuation Guarantee Charge​ Clarifies which components of a superannuation guarantee charge are subject to payroll tax.​
PTA032 (pdf, 56kb)​ Payroll Tax Exemption for Schools​ Clarifies the exemption from payroll tax available to certain teaching institutions.​
PTA036 (pdf, 69kb)​ Payroll Tax – Interest and Penalty Tax​ Explains the application of interest and penalty tax to payroll tax defaults occurring on or after 1 July 2009. ​
PTA038 (pdf, 92kb)​ Determining Whether a Worker is an Employee​ Information on the employment relationship to assist businesses and their advisers to determine if workers are employees.​
Grouping PTA017 (pdf, 59kb)​ Grouping of Professional Practices and Administrative Businesses​ Clarifies the circumstances in which professional practices (such as legal, medical or accounting practices) and an administrative services business are regarded as a group for payroll tax purposes.​
PTA031 (pdf, 67kb)​ Commissioners Discretion to Exclude from a Group​ Provides guidelines as to how the Commissioner will exercise his discretion to exclude employers from a group.​
NT Payroll Tax Liability PTA001 ​ Northern Territory Payroll Tax Liability for Wages Paid by an Employer​ Withdrawn – see
2010–11 Archived Payroll Tax Rulings
PTA002 ​ Expatriate Employees​ Withdrawn – see
2010–11 Archived Payroll Tax Rulings
PTA039 (pdf, 135kb)​ Payroll Tax Nexus Provisions​ The nexus provisions determine in which Australian jurisdiction (State or Territory) payroll tax is to be paid.​
Termination Payments PTA004 (pdf, 62kb)​ Termination Payments​ Clarifies which termination payments are liable for payroll tax.​
Wages PTA010 (pdf, 64kb)​ Wage Subsidies​ Clarifies the amount of wages which are subject to payroll tax where a wage subsidy has been received by the employer.​
PTA015 (pdf, 58kb)​ Worker’s Compensation Payments​ Clarifies how workers’ compensation payments are treated for payroll tax purposes.​
PTA034 (pdf, 57kb)​ Contributions to the Construction Industry Long Service Leave and Redundancy Funds​ Clarifies whether payroll tax is payable on contributions made to long service schemes and redundancy funds in the building and construction industry.​
PTA037 (pdf, 60kb)​ Paid Parental Leave​ This ruling clarifies how payments made under the Commonwealth’s Paid Parental Leave scheme are to be treated for payroll tax purposes.​
​Forms (F)​ F-PRT-002 (pdf, 415kb)​ Cancellation of Payroll Tax Registration​ This form is required if you wish to cancel your Payroll Tax registration.
Interactive Form​
F-PRT-003 (pdf, 376kb)​ Nomination of Designated Group Employer (DGE)​ Nominate a group member to claim the general exemption OR to apply to lodge a consolidated return and pay payroll tax for the group.
Interactive Form​
F-PRT-004 (pdf, 205kb)​ Fringe Benefits Estimated Basis for Election​ This form is to be completed ONLY if you intend to use the estimated method for declaring fringe benefits on your monthly or annual returns.​
F-PRT-006 (pdf, 250kb)​ Employment Agency Contracts – Declaration by Client​ Interactive Form​
F-PRT-009 (pdf, 161kb)​ BPAY Registration Form – The simple way to pay your payroll tax​ Interactive Form​
F-PRT-011 (pdf, 212kb)​ Payroll Tax Voluntary Disclosure Form​
F-PRT-012 (pdf, 399kb)​ Payroll Tax Application for Refund​ Interactive Form​
F-PRT-015 (pdf, 283kb)​ Application for Exclusion from Grouping – Payroll Tax​ Interactive Form​
F-PRT-016 (pdf, 147kb)​ Payroll Tax Voluntary Disclosure Form - Unregistered Employer​
Information (I)​ I-PRT-001 (pdf, 476kb)​ Employers' Guide to Payroll Tax in the NT ​
Revenue Circulars (RC)​ RC-PRT-002 ​New Payroll Tax Act from 1 July 2009 ​Withdrawn - See Publication Archive Revenue Circulars 'Payroll Tax'
RC-PRT-004 (pdf, 117kb)​ Payroll Tax Nexus Rules – New Arrangements​ Issued 12 April 2010​
RC-PRT-006 (pdf, 111kb)
RC-PRT-006 (docx, 117kb)​

Stamp Duty (SD)

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Commissioner's Guidelines (CG)​ CG-SD-001 (pdf, 94kb)​ Document Lodgement and Payment Periods​
CG-SD-002 (docx, 697kb)​ Eligible Conditional Agreements – Extension of Time to Lodge Instrument and Pay Duty​
CG-SD-003 (docx, 109kb)​ Stamp Duty Exemption for Conveyances of 'Family Farms'​
CG-SD-004 (docx, 95kb)​ Stamp Duty on Motor Vehicle Certificates of Registration​
CG-SD-005 (docx, 90kb)​ Put and Call Options​
CG-SD-006 (docx, 95kb)​ Stamp Duty on General Insurance – Apportionment of Premiums​
CG-SD-007 (docx, 91kb)​ Conveyances – Goods and Services Tax (GST) 'Gross-Up' Clauses​
CG-SD-008​ Stamp Duty on Hiring Arrangements​ Withdrawn – see
2006-07 archived Commissioner's Guidelines
CG-SD-009 (docx, 112kb)​ Aggregation of Conveyances​
CG-SD-010 (docx, 98kb)​ Tax Assessments Requiring Evidence of Value​
CG-SD-011 (docx, 91kb)​ Improvements to Land Effected by the Conveyee ​
CG-SD-012 (docx, 95kb)​ Conveyances – Exemption for Distributions in Specie on the Winding Up of a Company​
CG-SD-013 (pdf, 101kb)
CG-SD-013 (docx, 95kb)​
Advice on Proposed Transactions​
CG-SD-014 (pdf, 96kb)
CG-SD-014 (docx, 133kb)​
Stamp Duty Concession for Substituting a Related Purchaser​
CG-SD-015 (docx, 135kb)​ Transfers of Trade Debts​
CG-SD-016 (docx, 683kb)​
Farm-in Agreements​
​​CG-SD-017 (docx, 694kb) ​Cancelled and Rescinded Conveyances
Forms (F)​ F-SD-001 (pdf, 373kb)​ Stamp Duty Lodgement Form​
F-SD-002​ (pdf, 355kb)​ Cancellation of Stamp Duty Registration​ Interactive Form​
Conveyance F-SD-003 (pdf, 399kb)​ Division 15 Statement – Transaction not effected or evidenced by an instrument​ Interactive Form​
F-SD-005 (pdf, 445kb)​ Exemption from Stamp Duty for Conveyance of Family Farm​ Interactive Form​
F-SD-006 (pdf, 339kb)​ Exemption – Settlement of Property – De facto Relationship ​ Interactive Form​
F-SD-007 (pdf, 342kb)​ Exemption from Stamp Duty on Transfer of Residence to Joint Names of Spouses​ Interactive Form​
F-SD-009 (pdf, 191kb)​ Corporate Reconstruction Interposing Corporation​ Interactive Form​
F-SD-010 (pdf, 212kb)​ Corporate Reconstruction Intra-Group Transfers​ Interactive Form​
F-SD-011 (pdf, 371kb)​ Corporate Reconstruction Reassessment​ Interactive Form​
F-SD-012 (pdf, 262kb)​ Statement of Acquisition – Acquisition of Interests in Land-Holder Corporations and Unit Trust Schemes​ Interactive Form​
F-SD-014 (pdf, 388kb)​ Refund or Remission of Stamp Duty on Cancelled Conveyance​ Interactive Form​
F-SD-025 (pdf, 389kb)​ Application Form – Amended Assessment of Stamp Duty Where Contingent Consideration is Not Paid​ Interactive Form​
F-SD-027 (pdf, 432kb)​ Concessional Stamp Duty – Substitution of a Related Conveyee​ Interactive Form​
Insurance F-SD-017​ (pdf, 395kb)​ General Insurance Return​ Interactive Form​
F-SD-018 (pdf, 198kb)​ Overseas Insurance Return​ Interactive Form​
F-SD-019 (pdf, 383kb)​ Life Insurance Return​ Interactive Form​
Leases F-SD-008 (pdf, 343kb)​ Refund or Remission of Stamp Duty for Cancelled or Early Terminated Lease​ Interactive Form​
Motor Vehicles F-SD-004 (pdf, 251kb)​ Exemption for Stamp Duty on a Motor Vehicle​ Interactive Form​
F-SD-013 (pdf, 371kb)​ Stamp Duty Exemption for Motor Vehicle Traders​ Interactive Form​
Information (I)​ I-SD-001 (pdf, 328kb)​ Stamp Duty Lodgement Guide​
I-SD-002 (pdf, 182kb)​ Stamp Duty on Business Property and Rights​
I-SD-003 (pdf, 139kb)​ Stamp Duty and Fishing Licences​
I-SD-005 (pdf, 172kb)​ Stamp Duty and Motor Vehicles​
I-SD-006 (pdf, 56kb)
I-SD-006 (docx, 2.3mb)​
Ready Reckoner for Stamp Duty on Conveyances​
Electronic Returns (RET)​ RET-SD-002 (xls, 319kb)​ Excel Spreadsheet of the Life Insurance Return​ Note! Microsoft 2007 may have difficulty opening this file! The form is under review, in the interim please contact TRO to resolve.​
RET-SD-003 (xls, 295kb)​ Excel Spreadsheet of the General Insurance Return​ Note! Microsoft 2007 may have difficulty opening this file! The form is under review, in the interim please contact TRO to resolve.​
Revenue Circulars (RC)​ RC-SD-002 (pdf, 63kb)​ Exploration Licences Transitional Arrangements​
RC-SD-003 (pdf, 62kb)​ 2009-10 Budget Amendments – Landholding Corporations and Unit Trusts​

​​​RC-SD-005 (pdf, 93kb)
RC-SD-005 (docx, 686kb)

​2015-16 Budget Measures - Life Insurance Duty (Transitional Matters)
 

Unclaimed Money (UM)

Publication Type​ Publication Identifier​ Publication Name​ Publication Details​
Form (F)​ F-UM-001 (pdf, 553kb)​ Guidance Notes and Claim Form​ Interactive Form​
F-UM-002 (pdf, 404kb)​ Companies (Unclaimed Assets and Moneys) Act – Statutory Declaration​ Interactive Form​
F-UM-003 (pdf, 424kb)​ Unclaimed Superannuation Benefits Summary Sheet​ Interactive Form​
F-UM-004 (pdf, 79kb)​ Companies Unclaimed Moneys Register​