Guidelines for Land Tax
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| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Grouping of Related Companies - Land Tax | Guidance on the grouping of companies for land tax purposes including what are defined as related companies and how they are grouped. (Current) |
| Land Tax Public Guideline | Guidance on who pays land tax, how it is calculated, how it can be paid and what exemptions and rebates are available. (Current) |
| Guideline for Solicitors and Conveyancers Estimate of Liability at Settlement Date | Assistance for solicitors and conveyancers in determing the liability for unpaid land tax at settlement date. The guide describes the obligations of the purchaser and of the vendor separately. (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| Primary Production Land Guideline | This guideline has been produced to assist landowners and land users (that is, lessees of land) involved in certain, specified activities in determining whether or not they are entitled to apply for Primary Production Land (PPL) classification with respect to land they own or use. (Current) |
| Special Disability Trust Exemption Guideline | This guideline provides information on applying for a Special Disability Trust Exemption from land tax and property transfer duty. (Current) |
| Estimate of Liability at Settlement Date (EOLSD) Factsheet | Information on Estimate of Liability of Land Tax at Settlement Date when selling or transferring a property |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
Guidelines for Payroll Tax
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| Interest and Penalty Tax policy | (Current) |
| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Employers Guide to Payroll Tax | A guide to completing your annual Payroll Tax return (Current) |
| Payroll Tax Annual Adjustment Return 2011-12 Guideline | This guide will help you quickly and accurately complete your payroll tax annual adjustment return (Current) |
| Payroll Tax Harmonisation Guideline Summary of Changes | This guideline outlines the changes to payroll tax arrangements in Tasmania that apply from 1 July 2008 as a result of the
Payroll Tax Act 2008
which harmonises Tasmania's payroll tax legislation with that of Victoria and New South Wales. (Current) |
| TRO Allowing Pop-ups and Temporary Internet Files Instructions | Tasmanian Revenue Online - Help on how to set up your internet browser to pop-ups, and how to clear temporary Internet files (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| Payroll Tax Harmonisation - Commissioner's Protocol | (Current) |
| Tasmanian Revenue Online - System Administrator Guide - Payroll Tax | Detailed assistance for system adminitrators on Payroll tax in Tasmanian Revenue Online (Current) |
| Tasmanian Revenue Online - Payroll Tax User Guide | Guideline for users of the Payroll tax module of Tasmanian Revenue Online (Current) |
| Employment Incentive Scheme (Payroll Tax Rebate) (EISPR2) Guideline | Information about the EISPR2 scheme which provides payroll tax relief for new positions established between 17 June 2011 and 30 June 2012. |
| EISPR2 Labour Hire Agreement Guideline | This guideline provides information about EISPR2 for employees under a labour hire agreement where the labour hire company pays payroll tax on that employee’s wages. |
| EISPR3 Factsheet | Information on EISPR3 (Current) |
| EISPR3 Labour Hire Guideline | Information regarding Labour Hire Agreements under EISPR3 (Current) |
| EISPR3 Guideline | Information on the Employment Incentive Scheme (Payroll Tax Rebate) (EISPR3) announced on 10 December 2012 (Current) |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
Guidelines for Motor Vehicle Duty
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| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Motor Vehicle Transfer to beneficiary - Deceased Estates | Advice on the evidence to be lodged at Service Tasmaina shops when claiming an exemption from duty on the transfer of a motor vehicle to a beneficiary of a deceased estate. (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| Dutiable Value of Motor Vehicle Guideline | Information on how to calculate the dutiable value of a motor vehicle being registered and the rates of duty that apply. |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
Guidelines for Insurance Duty
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| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| General Insurance Premiums and the Terrorism Insurance Act 2003 | Information on duty payable on insurance premiums collected pursuant to the Terrorism Insurance Act 2003 |
| 2012 Budget Factsheet - General Insurance Duty | Information on the change in duty on premiums for General Insurance advised in the 2012-13 State Budget |
| Excess of Loss of Workers Compensation Guideline | Guideline on the exemptions from duty applying to policies offered by General Insurance providers to limit the liability of a self-insurer in the event of a major workers compensation claim, or a series of workers compensation claims, arising from the one occurrence. |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
Guidelines for Property Transfer Duties
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| Intergenerational Rural Transfer Exemption Guideline | Guidance on the application of the duty exemption available when transferring the family farm to younger family members. (Current) |
| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Easements & Covenants | This page describes how duty is assessed when you acquire an easement or a covenant, it includes a definition of both. |
| TRO Allowing Pop-ups and Temporary Internet Files Instructions | Tasmanian Revenue Online - Help on how to set up your internet browser to pop-ups, and how to clear temporary Internet files (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| Sub-Sales provisions Guideline | Information regarding the abolition of duty on agreements for sale, announced in the 2009-10 Tasmanian State Budget Agreements for sale have been removed from the list of dutiable transactions in section 6(1)(b) of the Duties Act 2001. (Current) |
| Duty payable on the purchase of business assets | This guideline helps identify when the purchase of business assets attracts duty and how duty is calculated in those situations (Current) |
| Notice for Tasmanian Revenue Online Users - New TRO document type - Transfer of Real Property | This notice provides information relevant to Tasmanian Revenue Online (TRO) agents, and their authorised users, who are approved to self-assess land related transactions. It is important that all TRO agents and users read the information contained in this notice. (Current) |
| Duties Act 2001 - Land Rich Provisions Guideline | Guidance on the application of the land rich provisions of the Duties Act 2001 including what is defined as a land rich private corporation. (Current) |
| Special Disability Trust Exemption Guideline | This guideline provides information on applying for a Special Disability Trust Exemption from land tax and property transfer duty. (Current) |
| Documentary Evidence Requirements Guideline | Advice to taxpayers and their advisors regarding the evidence that must be lodged with dutiable instruments. The evidence required to substantiate an assessment should be provided at the time of lodging the dutiable instruments. (Current) |
| 2012 Budget Factsheet - Duty on Property Transfer | Information on changes to the rates and thresholds for calculation of Property Transfer Duty following the 2012 State Budget |
| Put and Call Options Agreements Guidelines | Information on Property Transfer Duty payable in relation to Put and Call Option Agreements |
| Transfer to Married Couples, Couples in a Significant Relationship or Caring Partners | Information on conditions applying to exemption, or refund, of Property Transfer Duty between parties to a marriage, significant relationship or caring relationship |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
| Breakdowns/Terminations of Marriages, and De Facto and Personal Relationships Guideline | Details the broadened definition of of ‘matrimonial property’, ‘relationship property’ and ‘de facto relationship property’ under section 3 of the Duties Act 2001, effective 22 November 2012, and the exemption from duty where property is transferred from related persons or entities upon the breakdown or termination of a marriage or relationship. (Current) |
| Limited Recourse Borrowing Arrangements - Transfers from Custodian Trustees Guideline | Guideline on the treatment, for duty purposes, of limited recourse borrowing arrangements. (Current) |
Guidelines for FHOG
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| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Taxpayer Charter 2010 | This Charter describes your rights, responsibilities and obligations as a state taxpayer. It also sets out and explains the standard of service that you have the right to expect from the Tasmanian State Revenue Office. (Current) |
| First Home Owner Grant - Owner Builder Guideline | Information on the First Home Owners Grant (FHOG) for owner builders in Tasmania (Current) |
| First Home Owner Grant - Building a Home | Information on the First Home Owners Grant (FHOG) and First Home Builder Boost (FHBB) if you are having a home built in Tasmania by a registered builder |
| First Home Builder Boost Guideline | Information on the First Home Builders Boost (Current) |
| First Home Owner Grant - Established Homes and Off the Plan Purchases | Information on the First Home Owners Grant (FHOG) if you are purchasing an established home, a new home or an off the plan home in Tasmania |
| Debt Management | An outline of the State Revenue Office approach to debt management. |
