| - | General (G) | |
| - | Home Incentives (HI) | |
| - | Income Tax Equivalent (IT) | |
| - | Mineral Royalties (Royalty publications are now available from the Royalty pages) |
|
| - | Payroll Tax (PRT) | |
| - | Stamp Duty (SD) | |
| - | Unclaimed Money (UM) |
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 |
| Commissioner's Guidelines (CG) | CG-GEN-001 | Revenue Circulars, Commissioner’s Guidelines and Payroll Tax Rulings: 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 | ||
| Forms (F) | F-GEN-002 | Application for refund (this form is interactive) | |
| Information (I) | I-GEN-001 | Territory Taxes - Information for business | |
| I-GEN-002 | Investigation Process | ||
| I-GEN-003 | CBR User Guide | ||
| Revenue Circulars (RC) | 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-012 | 2012-13 Budget measures |
| Publication Type | Publication Identifier | Publication Title | Publication Details |
| Commissioner's Guidelines (CG) | CG-HI-001 | First Home Owner Concession, Senior Pensioner and Carer 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-009 | Alignment of first home owner incentives residency requirements |
Withdrawn – see 2009-10 archived Commissioner's Guidelines | |
| CG-HI-010 | Purchasing a home subject to an existing lease | ||
| Forms | F-HI-001 | First Home Owner Grant - Application Form (this form is interactive) |
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| F-HI-002 | Stamp Duty - First Home Owner Concession Application Form and Guide (this form is interactive) |
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| F-HI-003 | Stamp Duty – Principal Place of Residence Rebate
Application Form and Guide (this form is interactive) |
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| F-HI-004 | Addendum to the First Home Owner Grant Application – To Claim the First Home Owner Boost for New Homes (this form is interactive) |
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| F-HI-005 | Buildstart guide to the application and application form (this form is interactive) |
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| F-HI-006 | Vendor Statutory Declaration (Company) (this form is interactive) |
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| F-HI-007 | Vendor Statutory Declaration (Individual) (this form is interactive) |
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| F-HI-008 | Stamp Duty - Senior, Pensioner and Carer Concession Application Form and Guide (this form is interactive) | ||
| F-HI-009 | BuildBonus Application Form and Guide | ||
| F-HI-010 | BuildBonus Vendor (Individual) Declaration of New Residence |
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| F-HI-011 | BuildBonus Vendor (Company) Declaration of New Residence |
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| Information | I-HI-002 | Home Owner Assistance Schemes | |
| I-HI-003 | BuildBonus |
| Publication Type | Publication Identifier | Publication Title | Publication Details |
| Forms (F) | F-IT-001 | Income Tax Equivalent Return (this form is interactive) |
| Publication Type | Publication Identifier | Publication Title | Publication Details |
| Commissioner's Guidelines (CG) | CG-PRT-001 | Payroll tax on superannuation contributions made by an employer | Withdrawn – see 2007-08 archived Commissioner's Guidelines |
| CG-PRT-002 | Employer/employee relationship (employees and independent contractors) |
Withdrawn - see 2011-12 archived Commissioner's Guideline | |
| CG-PRT-003 | 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 | Exempt Allowances – Motor Vehicle and Accommodation | Clarifies a number of issues associated with exempt motor vehicle allowances and accommodation allowances. |
| PTA011 | Allowances and Reimbursements | Clarifies the payroll tax liability arising from allowances and reimbursements paid by an employer. | |
| PTA024 | Overnight Accommodation Allowances Paid to Truck Drivers | Clarifies the payroll tax treatment of overnight allowances paid to truck drivers. | |
| PTA025 | 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 | 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. |
| PTA007 | Contractor Provisions – Door to Door Sale of Goods | Outlines the conditions to be satisfied in order for payments made to contractors engaged in the door-to-door sale of goods for domestic purposes to be exempt from payroll tax. | |
| PTA013 | Fees Paid for Golf Club Professionals | Clarifies a golf club’s payroll tax liability on payments made to golf professionals. | |
| PTA014 | 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 | 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 | 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 | Contractors – 180-Day Exemption | Outlines the operation of the 180-day exemption for contractors, and provides examples of this application. | |
| PTA021 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | Penalty Charges Under Superannuation Guarantee Charge | Clarifies which components of a superannuation guarantee charge are subject to payroll tax. | |
| PTA032 | Payroll Tax Exemption for Schools | Clarifies the exemption from payroll tax available to certain teaching institutions. | |
| PTA036 | 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 | 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 | 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 | 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 | Payroll Tax Nexus Provisions | The nexus provisions determine in which Australian jurisdiction (State or Territory) payroll tax is to be paid. | |
| Termination Payments | PTA004 | Termination Payments | Clarifies which termination payments are liable for payroll tax. |
| Wages | PTA010 | Wage Subsidies | Clarifies the amount of wages which are subject to payroll tax where a wage subsidy has been received by the employer. |
| PTA015 | Worker’s Compensation Payments | Clarifies how workers’ compensation payments are treated for payroll tax purposes. | |
| PTA034 | 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 | 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-001 | Application for registration as an employer (this form is interactive) |
Application to be registered as an employer for Payroll Tax purposes |
| F-PRT-002 | Cancellation of payroll tax registration (this form is interactive) |
This form is required if you wish to cancel your Payroll Tax registration | |
| F-PRT-003 | Nomination of Designated Group Employer (DGE) (this form is interactive) |
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 interactive) |
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 | Employment Agency Contracts - Declaration by Client (this form is interactive) |
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| F-PRT-009 | BPAY Registration Form - The simple way to pay your
payroll tax (this form is interactive) |
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| F-PRT-010 | TRMeR Registration (this form is interactive) |
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| F-PRT-011 | Payroll Tax Voluntary Disclosure Form (this form is interactive) |
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| F-PRT-012 | Payroll Tax Application
for Refund (this form is interactive) |
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| F-PRT-015 | Application for Exclusion from Grouping – Payroll Tax | ||
| Information (I) | I-PRT-001 | Employers' guide to payroll tax in the NT | |
| Revenue Circulars (RC) | RC-PRT-004 | Payroll tax nexus rules – new arrangements | Issued 12 April 2010 |
| RC-PRT-005 | Payroll tax waiver - Queensland flood relief | Issued 28 January 2011 | |
| RC-PRT-006 | 2011-12 Payroll tax changes |
| Publication Type | Publication Identifier | Publication Title | Publication Details |
| Commissioner's Guidelines (CG) | 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 | ||
| CG-SD-014 | Stamp duty concession for substituting a related purchaser |
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| CG-SD-015 | Transfers of trade debts | ||
| Forms (F) | F-SD-001 | Stamp duty lodgement form (this form is interactive) |
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| F-SD-002 | Cancellation of stamp duty registration (this form is interactive) |
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| Conveyance | F-SD-003 | Division 15 Statement - Transaction not effected or evidenced
by an instrument (this form is interactive) |
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| F-SD-005 | Exemption from stamp duty for conveyance of family farm (this form is interactive) |
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| F-SD-006 | Exemption - Settlement of property - defacto relationship (this form is interactive) |
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| F-SD-007 | Exemption from stamp duty on transfer of residence to
joint names of spouses (this form is interactive) |
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| F-SD-009 | Corporate Reconstruction Interposing Corporation (this form is interactive) |
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| F-SD-010 | Corporate reconstruction intra-group transfers (this form is interactive) |
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| F-SD-011 | Corporate Reconstruction Reassessment (this form is interactive) |
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| F-SD-012 | Statement of Acquisition - Acquisition of interests in
land-holder corporations and unit trust schemes (this form is interactive) |
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| F-SD-014 | Refund or remission of stamp duty on cancelled conveyance (this form is interactive) |
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| F-SD-025 | Application Form - Amended Assessment of Stamp Duty where
Contingent Consideration is not paid (this form is interactive) |
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| F-SD-026 | Conveyance by Return application for registration as
an 'Approved Person' (this form is interactive) |
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| F-SD-027 | Concessional Stamp Duty – Substitution of a Related Conveyee (this form is interactive) |
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| 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 | F-SD-004 | Exemption for stamp duty on a motor vehicle (this form is interactive) |
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| F-SD-013 | Stamp Duty exemption for motor vehicle traders (this form is interactive) |
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| Information (I) | 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-SD-005 | Stamp duty and Motor Vehicles | ||
| I-SD-006 | Ready Reckoner for Stamp Duty on Conveyances | ||
| Electronic Returns (RET) | RET-SD-002 | 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 | 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-003 | 2009-10 Budget Amendments - Landholding Corporations and Unit Trusts | |
| RC-SD-002 | Exploration Licences Transitional Arrangements |
| Publication Type | Publication Identifier | Publication Title | Publication Details |
| Unclaimed Money (UM) | F-UM-001 | Guidance Notes and Claim Form (this form is interactive) |
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| F-UM-002 | Companies (Unclaimed Assets and Moneys) Act -
Statutory Declaration (this form is interactive) |
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| F-UM-003 | Unclaimed Superannuation Benefits Summary Sheet (this form is interactive) |
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| F-UM-004 | Companies Unclaimed Moneys Register |
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