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Territory Revenue Office
Our Mission: Through our people, provide
the Territory with the most effective and efficient revenue and subsidy
management services delivered in a fair and equitable manner.
NOTE: Payroll Tax 2009-10 Annual adjustment return
The 2009-10 payroll tax annual adjustment return is due to be lodged and paid by 21 July 2010. The return must be lodged online using the Territory Revenue Management electronic Return (TRMeR) system. For further information on the annual adjustment process, or to access TRMeR, please click here. |
What's New
The Capital Recognition Deduction factors calculated pursuant to sections 4C(1)(b) and 4C(6) of the Mineral Royalty Act for the period January to June 2010 have been approved by the Secretary. Click here to view the updated schedule.
Standard Business Reporting (SBR) and the use of an AUSkey credential went live on 1 July 2010. Click here for more information.
On 31 May 2010 the Government announced that persons who purchased land in the new suburb of Bellamack up to 31 December 2009 will be eligible for the First Home Owner Boost and Buildstart grants.
For details on the application requirements, contact Territory Revenue Office on 1300 305 353 or email ntrevenue.ntt@nt.gov.au.
The 2010/11 Northern Territory Budget was announced by the Treasurer on the 4 May 2010.
Details of the revenue measures are contained in Revenue Circular RC-GEN-010: 2010-11 Budget Measures. To view the Bill, Explanatory Statement and Second Reading Speech, click here.
For full details of the Budget, click here.
In Revenue Circular RC-PRT-003 it was announced that all States and Territories had agreed to amend the nexus rules for the imposition of payroll on wages paid to employees that perform services in more than one jurisdiction in a month with effect from 1 July 2009. The necessary amendments to the Payroll Tax Act have now been made. For further details of the amendments and the nexus rules generally, refer to Revenue Circular RC-PRT-004.
Paragraph a) of the definition of eligible exploration expenditure provided in section 4 of the Mineral Royalty Act, sets out that Exploration Expenditure Certificates (EECs) will not be allowed as eligible exploration expenditure (EEE) for the purposes of calculating mineral royalties from 1 July 2010.
Prior to 1 July 2003, miners and explorers that incurred EEE for work actually performed in the Northern Territory, whether on a mining tenement or an exploration licence, could apply to Territory Revenue Office (TRO) for an EEC. The certificate represented an amount of EEE which could then be claimed by, or traded to, a royalty payer to reduce their royalty liability.
In July 2003 the EEC scheme was abolished and transitional arrangements were inserted into the Mineral Royalty Act to allow for royalty payers to draw on the existing stock of unclaimed EECs for the purposes of claiming royalty deductions up until 30 June 2010.
Accordingly, pursuant to the Mineral Royalty Act, royalty payers will NOT be able to use EECs as EEE to reduce their royalty liability after 30 June 2010.
Royalty payers can continue to claim exploration expenditure relating to mining tenement(s) forming part of their production unit as EEE, to the extent allowed under the Mineral Royalty Act.
However, please note that any EEE claimed for a royalty deduction must be properly substantiated.
Please refer to Revenue Circular MRA001 2003-04: Budget Amendments Eligible Exploration Expenditure for further information or contact your current TRO case officer if you have any further queries.
The Revenue Legislation Amendment Act was passed by the Legislative Assembly on 25 June 2009. That Act contained amendments to the First Home Grant Act and the Stamp Duty Act that were expressed to commence on a date fixed by the Administrator by Gazette notice. The Administrator has fixed 1 January 2010 as the commencement date of those amendments. For further details refer to Revenue Circular RC-HI-004.
| Information Exchange
For the purpose of administering Northern Territory taxation laws, the Territory Revenue Office exchanges information with other State and Territory Revenue Offices and the Australian Taxation Office (ATO) to assist in the proper identification and accurate assessment of taxation liabilities.
In this regard, the sharing of information with other Revenue Offices and with the ATO across all taxation laws administered by the Territory Revenue Office, is carried out in accordance with Part 10 of the Taxation Administration Act, similar legislation in other States and Territories and under section 13J of the Commonwealth Taxation Administration Act 1953. |
Northern Territory Government ABN: 84 085 734 992