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Commissioner's Guidelines (CG)

Tax type Publication type Publication identifier Publication name Publication details
General (G) Commissioner's Guidelines CG-GEN-001.docx 686.3 KB Revenue Circulars, Commissioner’s Guidelines and Payroll Tax Rulings: Explanation and Status
General (G) Commissioner's Guidelines CG-GEN-002.docx 712.8 KB Interest and Penalty Tax​
General (G) Commissioner's Guidelines CG-GEN-003.docx 718.4 KB Objections and Appeals​
General (G) Commissioner's Guidelines CG-GEN-004.docx 696.2 KB Instalment Arrangements​
General (G) Commissioner's Guidelines CG-GEN-005.docx 688.6 KB Requirement for Full and True Disclosure​
Home Incentives (HI) Commissioner's Guidelines CG-HI-001.pdf 177.1 KB Stamp Duty Home Incentive Schemes
Home Incentives (HI) Commissioner's Guidelines CG-HI-002.docx 699.7 KB Home Incentive Schemes – Interest and Penalty​
Home Incentives (HI) Commissioner's Guidelines CG-HI-003.docx 707.6 KB Commissioner's Discretion to Exempt or Vary Compliance with the Eligibility Criteria​
Home Incentives (HI) Commissioner's Guidelines CG-HI-004.docx 696.6 KB De facto Relationships​
Home Incentives (HI) Commissioner's Guidelines CG-HI-005.docx 695.4 KB Principal Place of Residence​
Home Incentives (HI) Commissioner's Guidelines CG-HI-006.docx 696.0 KB Meaning of a 'home'​
Home Incentives (HI) Commissioner's Guidelines CG-HI-007.docx 693.9 KB First Home Owner Grant Instalment Arrangements
Home Incentives (HI) Commissioner's Guidelines CG-HI-008.docx 696.4 KB Separated Spouses​
Home Incentives (HI) Commissioner's Guidelines CG-HI-010.docx 689.6 KB Purchasing a Home Subject to an Existing Lease​
Home Incentives (HI) Commissioner's Guidelines CG-HI-011.docx 699.9 KB What is a new home?​
Payroll Tax (PRT) Commissioner's Guidelines CG-PRT-001.pdf 29.1 KB Payroll Tax on Superannuation Contributions Made by an Employer​
Payroll Tax (PRT) Commissioner's Guidelines CG-PRT-008.pdf 230.4 KB Hiring resident employees
Stamp Duty (SD) Commissioner's Guidelines CG-SD-001.docx 688.1 KB Document Lodgement and Payment Periods​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-002.docx 697.4 KB Eligible Conditional Agreements – Extension of Time to Lodge Instrument and Pay Duty​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-003.docx 686.6 KB Stamp Duty Exemption for Conveyances of 'Family Farms'​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-004.docx 702.4 KB Stamp Duty on Motor Vehicle Certificates of Registration​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-005.docx 683.7 KB Put and Call Options​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-006.docx 689.1 KB Stamp Duty on General Insurance – Apportionment of Premiums​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-007.docx 684.6 KB Conveyances – Goods and Services Tax (GST) 'Gross-Up' Clauses​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-009.docx 705.2 KB Aggregation of Conveyances​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-010.docx 691.5 KB Tax Assessments Requiring Evidence of Value​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-011.docx 684.9 KB Improvements to Land Effected by the Conveyee ​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-012.docx 689.0 KB Conveyances - Exemption for Distributions in Specie on the Winding Up of a Company​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-013.docx 92.1 KB Advice on Proposed Transactions​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-014.docx 133.4 KB Stamp Duty Concession for Substituting a Related Purchaser​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-015.docx 726.8 KB Transfers of Trade Debts​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-016.docx 689.6 KB Farm-in Agreements​
Stamp Duty (SD) Commissioner's Guidelines CG-SD-017.docx 704.3 KB ​Cancelled and Rescinded Conveyances

Forms (F)

Tax type Publication type Publication identifier Publication name Publication details
General (G) Form F-GEN-002.pdf 155.7 KB Application for Refund​
Home Incentives (HI) Form F-HI-001.pdf 291.6 KB First Home Owner Grant – Application Form​
Home Incentives (HI) Form F-HI-003.pdf 349.4 KB Stamp duty – Principal place of residence rebate application form and guide
Home Incentives (HI) Form F-HI-008.pdf 341.5 KB Stamp Duty – Senior, Pensioner and Carer Concession Application Form and Guide​
Home Incentives (HI) Form F-HI-012.pdf 210.0 KB Vendor (Individual) Declaration of New Home​
Home Incentives (HI) Form F-HI-013.pdf 286.5 KB Vendor (Company) Declaration of New Residence​
Home Incentives (HI) Form F-HI-014.docx 113.3 KB ​First Home Owner Discount
Home Incentives (HI) Form F-HI-015.docx 79.1 KB ​Household Goods Grant Scheme - Application Form and Guide
Income Tax Equivalent (IT) Form F-IT-001.pdf 586.2 KB Income Tax Equivalent Return​
Payroll Tax (PRT) Form F-PRT-002.pdf 512.4 KB Cancellation of Payroll Tax Registration​
Payroll Tax (PRT) Form F-PRT-003.pdf 434.9 KB Nomination of Designated Group Employer (DGE)​
Payroll Tax (PRT) Form F-PRT-004.pdf 259.2 KB Fringe Benefits Estimated Basis for Election​
Payroll Tax (PRT) Form F-PRT-006.pdf 311.4 KB Employment Agency Contracts – Declaration by Client​
Payroll Tax (PRT) Form F-PRT-009.pdf 282.7 KB BPAY Registration Form – The simple way to pay your payroll tax​
Payroll Tax (PRT) Form F-PRT-011.pdf 233.2 KB Payroll Tax Voluntary Disclosure Form​
Payroll Tax (PRT) Form F-PRT-012.pdf 508.6 KB Payroll Tax Application for Refund​
Payroll Tax (PRT) Form F-PRT-015.pdf 365.8 KB Application for Exclusion from Grouping – Payroll Tax​
Payroll Tax (PRT) Form F-PRT-016.pdf 234.7 KB Payroll Tax Voluntary Disclosure Form - Unregistered Employer​
Stamp Duty (SD) Form F-SD-001.pdf 206.7 KB Stamp Duty Lodgement Form​
Stamp Duty (SD) Form F-SD-002.pdf 452.3 KB Cancellation of Stamp Duty Registration​
Stamp Duty (SD) Form F-SD-003.pdf 567.3 KB Division 15 Statement – Transaction not effected or evidenced by an instrument​
Stamp Duty (SD) Form F-SD-004.pdf 194.2 KB Exemption for Stamp Duty on a Motor Vehicle​
Stamp Duty (SD) Form F-SD-005.pdf 650.8 KB Exemption from Stamp Duty for Conveyance of Family Farm​
Stamp Duty (SD) Form F-SD-006.pdf 447.6 KB Exemption – Settlement of Property – De facto Relationship
Stamp Duty (SD) Form F-SD-007.pdf 451.0 KB Exemption from Stamp Duty on Transfer of Residence to Joint Names of Spouses​
Stamp Duty (SD) Form F-SD-009.pdf 308.0 KB Corporate Reconstruction Interposing Corporation​
Stamp Duty (SD) Form F-SD-010.pdf 322.8 KB Corporate Reconstruction Intra-Group Transfers​
Stamp Duty (SD) Form F-SD-011.pdf 481.3 KB Corporate Reconstruction Reassessment​
Stamp Duty (SD) Form F-SD-012.pdf 1.2 MB Statement of Acquisition – Acquisition of Interests in Land-Holder Corporations and Unit Trust Schemes​
Stamp Duty (SD) Form F-SD-013.pdf 479.4 KB Stamp Duty Exemption for Motor Vehicle Traders​
Stamp Duty (SD) Form F-SD-014.pdf 497.6 KB Refund or Remission of Stamp Duty on Cancelled Conveyance​
Stamp Duty (SD) Form F-SD-025.pdf 565.8 KB Application Form – Amended Assessment of Stamp Duty Where Contingent Consideration is Not Paid​
Stamp Duty (SD) Form F-SD-027.pdf 559.3 KB Concessional Stamp Duty – Substitution of a Related Conveyee​
Unclaimed Money (UM) Form F-UM-001.pdf 1.3 MB Unclaimed Money Guidance Notes and Claim Form
Unclaimed Money (UM) Form F-UM-002.pdf 243.8 KB Companies (Unclaimed Assets and Moneys) Act – Statutory Declaration​
Unclaimed Money (UM) Form F-UM-003.pdf 513.0 KB Unclaimed Superannuation Benefits Summary Sheet​
Unclaimed Money (UM) Form F-UM-004.pdf 78.6 KB Companies Unclaimed Moneys Register​

Information (I)

Tax type Publication type Publication identifier Publication name Publication details
General (G) Information I-GEN-001.pdf 190.2 KB Territory Taxes – Information for Business​
General (G) Information I-GEN-002.docx 715.8 KB ​Investigation Process​
General (G) Information I-GEN-003.docx 707.9 KB CBR User Guide​
Home Incentives (HI) Information I-HI-002.pdf 117.6 KB Home Owner Assistance Schemes​
Petroleum Royalties Information I-PR-001.docx 748.1 KB NT Petroleum Royalty Overview​
Payroll Tax (PRT) Information I-PRT-001.docx 569.4 KB Employers' Guide to Payroll Tax in the NT ​
Stamp Duty (SD) Information I-SD-001.pdf 398.2 KB Stamp Duty Lodgement Guide​
Stamp Duty (SD) Information I-SD-002.pdf 208.4 KB Stamp Duty on Business Property and Rights​
Stamp Duty (SD) Information I-SD-003.pdf 165.7 KB Stamp Duty and Fishing Licences​
Stamp Duty (SD) Information I-SD-005.pdf 169.3 KB Stamp Duty and Motor Vehicles​
Stamp Duty (SD) Information I-SD-006.docx 2.5 MB Ready Reckoner for Stamp Duty on Conveyances​

Mineral Royalties

Tax type Publication type Publication identifier Publication name Publication details
Mineral Royalties Royalty Guideline RG-MRA-002.pdf 106.7 KB Royalty Guideline RG-MRA-002: Production Unit
Mineral Royalties Royalty Guideline RG-MRA-003.docx 105.4 KB Royalty Guideline RG-MRA-003: Negative Net Value
Mineral Royalties Royalty Guideline RG-MRA-004.docx 777.3 KB Royalty Guideline RG-MRA-004: Gross Realization
Mineral Royalties Royalty Guideline RG-MRA-005.docx 762.5 KB Royalty Guideline RG-MRA-005: Operating Costs
Mineral Royalties Royalty Guideline RG-MRA-006.docx 122.4 KB Royalty Guideline RG-MRA-006: Capital Recognition Deduction
Mineral Royalties Royalty Guideline RG-MRA-007.docx 681.7 KB Royalty Guideline RG-MRA-007: CRD Factors
Mineral Royalties Royalty Guideline RG-MRA-008.docx 736.1 KB Royalty Guideline RG-MRA-008: Eligible Exploration Expenditure
Mineral Royalties Mineral Royalty Forms and Returns RF-MRA-001-MS10.xlsm 1.4 MB Royalty Return
Mineral Royalties Mineral Royalty Forms and Returns RF-MRA-002.pdf 433.2 KB Mineral Royalty Act - Section 11 - Notification of Information

Payroll Tax Rulings (PTA)

Tax type Publication type Publication identifier Publication name Publication details
Fringe Benefits​ Fringe Benefits​ PTA003.docx 841.0 KB Fringe Benefits​
Termination Payments​ PTA004.pdf 151.6 KB Termination Payments​
Allowances​ Allowances​ PTA005.pdf 175.4 KB Exempt Allowances – Motor Vehicle and Accommodation​
Contractors​ PTA006.pdf 150.0 KB Payroll Tax Exemption for Payments to Owner-Drivers​
General (G) PTA008.pdf 154.1 KB GST Considerations for the Calculations of Payroll Tax Liability​
Wages​ PTA010.pdf 151.8 KB Wage Subsidies​
Allowances​ Allowances​ PTA011.pdf 149.2 KB Allowances and Reimbursements​
Exemptions​ Exemptions​ PTA012.pdf 154.6 KB Exemption for Maternity, Paternity and Adoption Leave Pay​
Contractors​ PTA013.docx 689.7 KB Fees Paid for Golf Club Professionals​
Contractors​ PTA014.pdf 150.5 KB What Constitutes a Day’s Work?​
Wages​ PTA015.pdf 147.7 KB Worker’s Compensation Payments​
Grouping​ Grouping​ PTA017.pdf 149.9 KB Grouping of Professional Practices and Administrative Businesses​
Contractors​ PTA018.pdf 152.0 KB Contractor Deductions​
Contractors​ PTA019.pdf 149.8 KB Contractors – Labour and Non-Labour Components​
Contractors​ PTA020.pdf 199.2 KB Contractors – 180-Day Exemption​
Contractors​ PTA021.pdf 249.2 KB Exemption for Contractors Ordinarily Rendering Service to the Public​
Contractors​ PTA022.pdf 153.8 KB Contractors – Services Not Ordinarily Required​
Contractors​ PTA023.pdf 117.4 KB Contractors Engaging Others​
Allowances​ Allowances​ PTA024.pdf 149.1 KB Overnight Accommodation Allowances Paid to Truck Drivers​
Allowances​ Allowances​ PTA025.pdf 152.2 KB Motor Vehicle Allowances Paid to Real Estate Salespersons​
Employment Agencies​ Employment Agencies​ PTA026.pdf 178.5 KB Employment Agency Contracts – Declaration by Exempt Clients​
Employment Agencies​ Employment Agencies​ PTA028.pdf 152.0 KB Employment Agency Contracts On-hired to Government​
General (G) PTA029.pdf 148.3 KB Recruitment Agencies / Placement Agencies / Job Placement Agencies​
General (G) PTA030.pdf 148.1 KB Penalty Charges Under Superannuation Guarantee Charge​
Grouping​ Grouping​ PTA031.pdf 153.6 KB Commissioners Discretion to Exclude from a Group​
General (G) PTA032.pdf 145.5 KB Payroll Tax Exemption for Schools​
Contractors​ PTA033.pdf 150.7 KB Contractors – Services Ancillary to the Supply of Goods​
Wages​ PTA034.pdf 106.7 KB Contributions to the Construction Industry Long Service Leave and Redundancy Funds​
Contractors​ PTA035.pdf 85.5 KB Contractors – 90-Day Exemption​
General (G) PTA036.pdf 107.8 KB Payroll Tax – Interest and Penalty Tax​
Wages​ PTA037.pdf 151.0 KB Paid Parental Leave​
General (G) PTA038.pdf 189.6 KB Determining Whether a Worker is an Employee​
NT Payroll Tax Liability​ NT Payroll Tax Liability​ PTA039.pdf 236.1 KB Payroll Tax Nexus Provisions​

Revenue Budget Measures

Tax type Publication type Publication identifier Publication name Publication details
RC-GEN-016.docx 690.6 KB 2015-16 Northern Territory Budget GEN
RC-PRT-007.docx 686.0 KB 2015-16 Northern Territory Budget PRT
RC-SD-004.docx 684.8 KB 2015-16 Northern Territory Budget SD
RC-GEN-15.docx 695.7 KB 2014-15 Northern Territory Budget
RC-GEN-14.docx 688.3 KB 2013-14 Northern Territory Budget
RC-GEN-012.docx 686.1 KB 2012-13 Northern Territory Budget
RC-GEN-013.docx 692.8 KB 2012-13 Northern Territory Mini Budget

Revenue Budget Measures - Budget Amendments

Tax type Publication type Publication identifier Publication name Publication details
RC-GEN-003.pdf 52.4 KB 2007-08 Budget Amendments
RC-GEN-008.pdf 37.3 KB 2008-09 Budget Amendments
RC-GEN-009.pdf 50.9 KB 2009-10 Budget Amendments

Revenue Budget Measures - Archived

Tax type Publication type Publication identifier Publication name Publication details
RC-GEN-019.docx 674.7 KB ​2017-18 Budget Measures
RC-GEN-011.pdf 104.7 KB 2010-11 Northern Territory Budget
RC-PRT-006.pdf 155.6 KB RC-PRT-006.pdf
RC-GEN-010.pdf 115.3 KB RC-GEN-010.pdf
RC-GEN-009.pdf 50.9 KB 2009-10 Northern Territory Budget GEN
RC-SD-003.pdf 95.9 KB 2009-10 Northern Territory Budget SD
GEN-RM-001.ppt 107.0 KB 2008-09 Northern Territory Budget RM
RC-GEN-008.pdf 37.3 KB 2008-09 Northern Territory Budget GEN
RC-PRT-001.pdf 44.9 KB 2008-09 Northern Territory Budget PRT
RC-GEN-003.pdf 52.4 KB 2007-08 Northern Territory Budget
RC-GEN-002.pdf 114.3 KB 2006-07 Northern Territory Budget GEN
RC-HI-002.pdf 94.9 KB 2006-07 Northern Territory Budget HI
RC-SD-001.pdf 121.5 KB 2006-07 Northern Territory Budget SD
RC-GEN-001.pdf 94.1 KB 2005-06 Northern Territory Budget
DT001.pdf 66.7 KB 2004-05 Northern Territory Budget DT
F-TDR-001.pdf 10.1 KB 2004-05 Northern Territory Budget TDR
F-TS-001.pdf 9.9 KB 2004-05 Northern Territory Budget TS
PRT012.pdf 102.5 KB 2004-05 Northern Territory Budget PRT
SD027.pdf 91.2 KB 2004-05 Northern Territory Budget SD
MRA001.pdf 65.6 KB 2003-04 Northern Territory Budget MRA
PRT011.pdf 56.0 KB 2003-04 Northern Territory Budget PRT
SD025.pdf 86.4 KB 2003-04 Northern Territory Budget SD25
SD026.pdf 104.0 KB 2003-04 Northern Territory Budget SD26
PRT010.pdf 37.6 KB 2002-03 Northern Territory Budget PRT
SD018.pdf 47.4 KB 2002-03 Northern Territory Budget SD18
SD019.pdf 35.1 KB 2002-03 Northern Territory Budget SD19
SD020.pdf 40.4 KB 2002-03 Northern Territory Budget SD20
SD021.pdf 30.4 KB 2002-03 Northern Territory Budget SD21
SD022.pdf 64.1 KB 2002-03 Northern Territory Budget SD22
SD023.pdf 35.1 KB 2002-03 Northern Territory Budget SD23
SD024.pdf 69.7 KB 2002-03 Northern Territory Budget SD24
I-G-001.pdf 18.9 KB 2001-02 Northern Territory Budget

Revenue Circulars (RC)

Tax type Publication type Publication identifier Publication name Publication details
General (G) Revenue Circulars RC-GEN-020.pdf 142.1 KB 2018-19 Budget Measures
General (G) Revenue Circulars RC-GEN-018.docx 696.1 KB ​Increased Stamp Duty Relief and Household Goods Grant
General (G) Revenue Circulars RC-GEN-004.pdf 32.2 KB New Taxation Administration Arrangements From 1 January 2008​
General (G) Revenue Circulars RC-GEN-006.pdf 38.5 KB New Stamp Duty Act From 1 January 2008​
General (G) Revenue Circulars RC-GEN-005.pdf 41.2 KB New Taxation Administration Act From 1 January 2008​
Payroll Tax (PRT) Revenue Circulars RC-PRT-007.docx 686.0 KB 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption ​
Payroll Tax (PRT) Revenue Circulars RC-PRT-004.pdf 154.3 KB Payroll Tax Nexus Rules – New Arrangements​
Payroll Tax (PRT) Revenue Circulars RC-PRT-006.pdf 155.6 KB 2011-12 Payroll Tax Changes​
Payroll Tax (PRT) Revenue Circulars RC-PRT-007.pdf 91.5 KB 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption
Stamp Duty (SD) Revenue Circulars RC-SD-002.pdf 104.8 KB Exploration Licences Transitional Arrangements​
Stamp Duty (SD) Revenue Circulars RC-SD-003.pdf 95.9 KB 2009-10 Budget Amendments – Landholding Corporations and Unit Trusts​
Stamp Duty (SD) Revenue Circulars RC-SD-004.pdf 80.6 KB 2015-16 Budget Measures – Life Insurance Duty (Abolition)
Stamp Duty (SD) Revenue Circulars RC-SD-005.pdf 93.0 KB 2015-16 Budget Measures - Life Insurance Duty (Transitional Matters)

Last updated: 09 April 2018