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Revenue Circulars
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 |
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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 |
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First Home Owner Grant
| Publication Identifier |
Publication Name |
| 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 |
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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 |
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Payroll Tax
| Publication Identifier |
Publication Name |
| 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 |
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Revenue Administration
| Publication Identifier |
Publication Name |
| 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 |
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Stamp Duty
Conveyances
| Publication Identifier |
Publication Name |
| 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 |
| CG-SD-008 |
Stamp duty on hiring arrangements |
| 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 |
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Commissioner's Guidelines
Fuel Subsidies
2007-08
| Publication Identifier |
Publication Name |
| CG-FS-001 |
Territory on-road fuel subsidies |
General
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
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Home Incentives
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 |
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Payroll Tax
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
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' |
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