Guidelines | State Revenue Office Tasmania

HomeBuilder Grants guideline - PDF
Guidance on the Tasmanian HomeBuilder Grant and the Commonwealth HomeBuilder Grants.
HomeBuilder Grants Commissioner's discretion guideline - PDF
Information on when the Commissioner may exercise discretion in relation to the HomeBuilder grants.

Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.

First home owner grant guideline - PDF
For eligible transactions between 1 July 2016 and 30 June 2022.

First home owner grant Commissioner's discretion guideline (Version 2) - PDF
Information when the Commissioner may exercise discretion in relation to the First Home Owner Grant and First Home Builder Boost. Effective from 1 July 2021.

Superseded - First home owner grant Commissioner's discretion guideline (Version1) pdf (to 30 June 2021)

Objections reviews and appeals guideline - PDF
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)

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.

Insurance industry guideline - PDF
A brief overview of the Duties Act and how it applies to the insurance duty.

General insurance premiums and terrorism insurance act guideline - PDF
Information on duty payable on insurance premiums collected pursuant to the Terrorism Insurance Act 2003.

Objections reviews and appeals guideline - PDF
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.

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Taxation Administration Act 1997 guideline -PDF
Summary of the provisions of the Taxation Administration Act 1997 including details of the state taxation acts subject to its provisions.

Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.

Definition of a registered trustee guideline - PDF
Defines a registered trustee company for the purpose of principal residence land classifcation under the Land Tax Act 2000.
Foreign investor land tax surcharge guideline - PDF
The Foreign Investor Land Tax Surcharge is two (2) per cent and is calculated on the assessed land value of certain residential property classified as General Land.

Grouping of related companies guideline - PDF
Guidance on the grouping of companies for land tax purposes including what are defined as related companies and how they are grouped.
Home business concession guideline - PDF
This document is a guideline to eligibility requirements for a qualifying home business concession.

Principal residence land apportionment guideline - PDF
Guidance on apportionment of principal residence land where land is used as principal residence land and for other purposes. This guideline applies from 1 July 2017 following an amendment to section 26 of the Land Tax Act.

New home used for long term rental guideline - PDF
An exemption from the payment of land tax for up to three financial years is available for new dwellings made available for long term rental. The exemption applies for the three financial years after the date that an occupancy permit is issued. The permit must have been issued on a date between 8 February 2018 and 7 February 2021 (inclusive).
Short term visitor accommodation converted to long term rental guideline - PDF
A land tax exemption is available for one year for properties converted from short term visitor accommodation to a long term lease.
Land tax guideline - PDF
Guidance on who pays land tax, how it is calculated, how it can be paid and what exemptions and rebates are available.

Land tax search for legal practitioners and conveyancers guideline - PDF
An explanation for solicitors and conveyancers of the calculations of searches and land tax liability.

Objections reviews and appeals guideline - PDF
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.

Primary production land guideline - PDF
This guideline has been produced to assist land owners 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.

Special disability trust guideline - PDF
This guideline provides information on applying for a Special Disability Trust Exemption from land tax and property transfer duty.

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Taxation administration act guideline - PDF
Summary of the provisions of the Taxation Administration Act 1997 including details of the state taxation acts subject to its provisions. (Current)

Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.

Motor vehicle dutiable value guideline - PDF
Clarification on how to calculate the dutiable value of a motor vehicle that you are registering and the rates of duty that apply.

Motor vehicle industry red tape reduction guideline - PDF
This guideline discusses red tape reduction for motor vehicle duty exemptions for new car motor vehicle dealers and traders.

Motor vehicle transfer to beneficiary of deceased estate guideline - PDF
Advice on the evidence to be lodged at Service Tasmania shops when claiming an exemption from duty on the transfer of a motor vehicle to a beneficiary of a deceased estate.

Objections reviews and appeals guideline - PDF
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.

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Taxation administration act guideline - PDF
Summary of the provisions of the Taxation Administration Act 1997 including details of the state taxation acts subject to its provisions.

Coronavirus payroll tax waiver 2019-20 wages up to $5 million guideline - PDF
This guideline provides information on the Coronavirus payroll tax waiver 2019-20 for wages up to $5 million.
Coronavirus payroll tax waiver 2019-20 specific industries guideline - PDF
This guideline provides information on the Coronavirus payroll tax waiver 2019-20 for the hospitality, tourism, and seafood industries.
Coronavirus payroll tax rebate scheme 2019-20 for apprentices trainees and youth employees guideline - PDF
This guideline provides information on the Coronavirus payroll tax rebate scheme 2019-20 for apprentices trainees and youth employees.
Coronavirus payroll tax waiver JobKeeper guideline - PDF
This guideline provides information on the Coronavirus payroll tax waiver for JobKeeper wages.
Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.

Employers guide to payroll tax 2021-22 - PDF
A guide to completing your annual 2021-22 Payroll Tax return.

Objections reviews and appeals guideline - PDF
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.

Payroll tax annual adjustment return 2021-22 guideline - PDF
This guide will help you quickly and accurately complete your payroll tax annual adjustment return.

Payroll tax exemption - Interstate businesses relocating to regional Tasmania - PDF
A three-year payroll tax exemption is available for interstate businesses that relocate their operations to regional Tasmania and meet all of the relevant eligibility criteria.

Payroll tax exemptions guideline - PDF
This guideline provides information on exemptions from Tasmanian Payroll Tax.

Payroll tax harmonisation - Commissioner's protocol - PDF
The protocol for payroll tax harmonisation between jurisdictions.
Payroll tax waiver and grant - Tourism, hospitality and ancillary industries guideline
The guideline provides information on the payroll tax waiver and grant for the tourism, hospitality and ancillary industries.

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Taxation administration act guideline - PDF
Summary of the provisions of the Taxation Administration Act 1997 including details of the state taxation acts subject to its provisions.

Corporate reconstruction and consolidation exemption provisions guideline - PDF
This guideline provides specific exemptions for corporate reconstruction and corporate consolidation transactions resulting from corporate reorganisations that would otherwise attract landholder or transfer duty.

Debt management guideline - PDF
An outline of the State Revenue Office approach to debt management.
Duty concessions Commissioner's discretion guideline - PDF
This guideline summarises the Commissioner's approach to interpreting and applying discretions in relation to first home buyer and pensioner duty concessions

Documentary evidence requirements guideline - PDF
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.
Duty instrument TRO self-endorsement arrangements guideline - PDF
This guideline assists Tasmanian Revenue Online (TRO) agents and their authorised users by setting out the dutiable transactions that are mandatory or optional for self-endorsement on TRO and those that must be submitted to the State Revenue Office for endorsement.

Duty payable on the purchase of business assets - PDF
This guideline helps identify when the purchase of business assets attracts duty and how duty is calculated in those situations.

Foreign investor duty surcharge foreign person guideline - PDF
The Foreign Investor Duty Surcharge (FIDS) is an additional amount of duty charged under the Duties Act 2001 when residential or primary production property is acquired, directly or indirectly, by a foreign person.
Foreign investor duty surcharge property type guideline - PDF
The Foreign Investor Duty Surcharge (FIDS) is an additional amount of duty charged under the Duties Act 2001 when residential or primary production property is acquired, directly or indirectly, by a foreign person.

Intergenerational rural transfer exemption guideline - PDF
This guideline describes the exemption from duty (the family farm exemption) for the transfer of an interest in primary production land and associated farming equipment, either directly to a relative or to certain trusts and companies involving relatives.

Landholder provisions guideline - PDF
The landholder provisions apply to acquisitions of significant interests in land holding entities and came into operation with effect from 6 December 2016.
Land-rich provisions guideline - PDF
Guidance on the application of the land rich provisions of the Duties Act 2001 including what is defined as a land-rich private corporation.
Limited recourse borrowing arrangements guideline - PDF
Guideline on the treatment, for duty purposes, of limited recourse borrowing arrangements.

Objections reviews and appeals guideline - PDF
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.

Special disability trust guideline - PDF
This guideline provides information on applying for a special disability trust exemption from land tax and property transfer duty.

Sub-sale provisions guideline - PDF
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.
Schedule of third party reporting fields - PDF
Information regarding the schedule of third party reporting fields.

Tasmanian compliance strategy - PDF
Compliance strategy 2016.

Taxation Administration Act guideline - PDF
Summary of the provisions of the Taxation Administration Act 1997 including details of the state taxation acts subject to its provisions.

Transfer to married couples, couples in a significant relationship or caring partners guideline - PDF
This guideline outlines when duty is not chargeable on a transfer under Section 55 of the Duties Act 2001.