| - | Commissioner's Guidelines (CG) | |
| - | Forms (F) | |
| - | Information (I) | |
| - | Electronic Returns (RET) | |
| - | Revenue Circulars (RC) |
If you are unable to locate a particular publication, please choose the relevant tax, grant or royalty button on the left hand side of the menu. If you are still unable to locate it, please call TRO on (08) 8999 7987.
| Tax Type | Publication Identifier | Publication Name | Publication Details |
| Fuel Subsidies (FS) | CG-FS-001 | Territory on-road fuel subsidies | |
| General (GEN) | CG-GEN-001 | Revenue Circulars and Commissioner's Guidelines: explanation and status | |
| CG-GEN-002 | Interest and penalty tax | ||
| CG-GEN-003 | Objections and appeals | ||
| CG-GEN-004 | Instalment arrangements | ||
| CG-GEN-005 | Requirement for full and true disclosure | ||
| Home Incentives (HI) | 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 | ||
| Payroll Tax (PRT) | CG-PRT-001 | Payroll tax on superannuation contributions made by an employer | |
| CG-PRT-002 | Employer/employee relationship | ||
| 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 | ||
| Stamp Duty (SD) | CG-SD-001 | Document lodgement and payment periods | |
| 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 | Stamp duty on general insurance – apportionment of premiums | ||
| CG-SD-007 | 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| CG-SD-008 | Stamp duty on hiring arrangements | Withdrawn – see 2006-07 archived Commissioner's Guidelines | |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 | Aggregation of conveyances | ||
| CG-SD-010 | Tax assessments requiring evidence of 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 | ||
| CG-SD-013 | Advice on proposed transactions |
| Tax Type | Publication Identifier | Publication Name | Publication Details |
| Fuel Subsidies (FS) | F-FS-001 | Claim for fuel subsidy by fuel suppliers and end-users | |
| F-FS-002 | Claim by end-user of diesel used in road vehicles – Schedule of purchases | ||
| General (GEN) | F-GEN-002 | Application for refund | |
| Home Incentives (HI) | F-HI-001 | First Home Owner Grant – Application Form | |
| F-HI-002 | Stamp Duty – First Home Owner Concession Application Form and Guide | ||
| F-HI-003 | Stamp Duty – Principal Place of Residence Rebate Application Form and Guide | ||
| F-HI-004 | Addendum to the First Home Owner Grant Application – To Claim the Extra $14 000 Boost for New Homes | ||
| F-HI-005 | Buildstart guide to the application and application form | ||
| F-HI-006 | Vendor Statutory Declaration (Company) | ||
| F-HI-007 | Vendor Statutory Declaration (Individual) | ||
| Income Tax Equivalent (IT) | F-IT-001 | Income Tax Equivalent Return | |
| Payroll Tax (PRT) | F-PRT-001 | Application for registration as an employer | Application to be registered as an employer for Payroll Tax purposes. Click here to go to the Employer's Guide and the TRMer registration form |
| F-PRT-002 | Cancellation of payroll tax registration | This form is required if you wish to cancel your Payroll Tax registration | |
| F-PRT-003 | 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 | |
| F-PRT-004 | 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-008 | Questionnaire for contractor payments | ||
| F-PRT-009 | BPAY Registration Form – The simple way to pay your payroll tax | ||
| F-PRT-010 | TRMeR Registration | ||
| F-PRT-012 | Payroll Tax Application for Refund | ||
| F-PRT-014 | Payroll Tax Monthly Returns Package 2008-09 | ||
| Stamp Duty (SD) | F-SD-001 | Stamp duty lodgement form | |
| F-SD-002 | Cancellation of stamp duty registration | ||
| Conveyance | F-SD-003 | Division 15 Statement – Transaction not effected or evidenced by an instrument | |
| F-SD-005 | Exemption from stamp duty for conveyance of family farm | ||
| F-SD-006 | Exemption – Settlement of property – defacto relationship | ||
| F-SD-007 | Exemption from stamp duty on transfer of Residence to joint names of spouses | ||
| F-SD-008 | Refund or remission of stamp duty for cancelled or early terminated lease | ||
| F-SD-009 | Corporate Reconstruction Interposing Corporation | ||
| F-SD-010 | Corporate Reconstruction intra-group transfers | ||
| F-SD-011 | Corporate Reconstruction Reassessment | ||
| F-SD-012 | Statement of Acquisition – Acquisition of interests in land-holder corporations and unit trust schemes | ||
| F-SD-014 | Refund or remission of stamp duty on cancelled conveyance | ||
| F-SD-025 | Application Form - Amended Assessment of Stamp Duty where Contingent Consideration is not paid | ||
| F-SD-026 | Conveyance by Return application for registration as an 'Approved Person' | ||
| Insurance | F-SD-015 | Registration for life insurance duty | |
| F-SD-019 | Life insurance return | ||
| F-SD-016 | Registration for general insurance duty | ||
| F-SD-017 | General insurance return | ||
| F-SD-018 | Overseas insurance return | ||
| Leases | F-SD-008 | Refund or remission of stamp duty for cancelled or early terminated lease | |
| Motor Vehicles | I&F-SD-004 | Exemption for stamp duty on a motor vehicle | |
| F-SD-013 | Stamp duty exemption for motor vehicle traders | Application for exemption from stamp duty for Motor Vehicle Traders | |
| Unclaimed Money (UM) | F-UM-001 | Guidance Notes and Claim Form | |
| F-UM-002 | Companies (Unclaimed Assets and Moneys) Act - Statutory Declaration | ||
| F-UM-003 | Unclaimed Superannuation Benefits Summary Sheet | ||
| F-UM-004 | Companies Unclaimed Moneys Register |
| Tax Type | Publication Identifier | Publication Name | Publication Details |
| Fuel Subsidies (FS) | I-FS-001 | NT Fuel Subsidy Scheme for Road Vehicles | |
| General (GEN) | I-GEN-001 | Territory Taxes - Information for business | |
| I-GEN-002 | Investigation Process | ||
| I-GEN-003 | CBR Guide CBR Manual |
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| Mineral Royalties (MR) | I-MR-001 | Capital Recognition Deduction (CRD) Factors | |
| Payroll Tax (PRT) | I-PRT-001 | Employers’ guide to payroll tax in the NT | |
| I-PRT-002 | Employees or independent contractors? | ||
| Stamp Duty (SD) | I-SD-001 | Stamp Duty Lodgement Guide | |
| I-SD-002 | Stamp Duty and business property and rights | ||
| I-SD-003 | Stamp Duty and fishing licences | ||
| I&F-SD-004 | Exemption for stamp duty on a motor vehicle | ||
| I-SD-005 | Stamp duty and Motor Vehicles | ||
| I-SD-006 | Ready Reckoner for Stamp Duty on Conveyances |
All electronic returns are in a self-executable Microsoft Excel 97 format providing an electronic calculator of the paper based returns. If you are using a lower version of Microsoft Excel 97 please contact this Office on (08) 8999 7949 or 1300 305 353.
| Tax Type | Publication Identifier | Publication Name | Publication Details |
| Mineral Royalites (MR) | RET-MR-001 | Mineral Royalty Return Package | |
| Stamp Duty (SD) | RET-SD-002 | Excel spreadsheet of the Life Insurance Return | |
| RET-SD-003 | Excel spreadsheet of the General Insurance Return |
| Tax Type | Publication Identifier | Publication Name | Publication Details |
| Fuel Subsidies (FS) | |||
| General (GEN) | RC-GEN-001 | 2005-06 Budget Amendments | |
| RC-GEN-002 | 2006-07 Budget Amendments | ||
| RC-GEN-003 | 2007-08 Budget Amendments | ||
| RC-GEN-004 | New Taxation Administration Arrangements From 1 January 2008 |
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| RC-GEN-005 | New Taxation Administration Act From 1 January 2008 | ||
| RC-GEN-006 | New Stamp Duty Act From 1 January 2008 |
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| RC-GEN-007 | Front Counter Services and Changes to Opening Hours | ||
| RC-GEN-008 | 2008-09 Budget Amendments | ||
| Home Incentives (HI) | RC-HI-001 | Increases to the Stamp Duty First Home Owner Concession and Principal Place of Residence Rebate |
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| RC-HI-002 | 2006-07 Budget Amendments - Home incentive schemes | ||
| Mineral Royalties (MR) | |||
| Payroll Tax (PRT) | RC-PRT-001 | 2008-09 Payroll tax changes | |
| Stamp Duty (SD) | RC-SD-001 | 2006-07 Budget Amendments - Land Holding Corporations and Unit Trusts | |
| RC-SD-002 | Exploration Licences Transitional Arrangements |
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.
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