Publications

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Tax type Publication type Publication name Updated date
General (G) Commissioner's Guidelines Concessional Interest Rate DOCX (189.8 KB) 04 Aug 2025
General (G) Commissioner's Guidelines Requirement for Full and True Disclosure​ DOCX (190.4 KB) 04 Aug 2025
General (G) Commissioner's Guidelines Instalment arrangements​ DOCX (728.6 KB) 04 Aug 2025
General (G) Commissioner's Guidelines Objections and Appeals​ DOCX (707.5 KB) 04 Aug 2025
General (G) Commissioner's Guidelines Interest and Penalty Tax​ DOCX (740.4 KB) 04 Aug 2025
General (G) Commissioner's Guidelines Revenue Circulars, Commissioner’s Guidelines and Payroll Tax Rulings: Explanation and Status DOCX (677.9 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines What is a ‘new home’? PDF (217.7 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Meaning of a ‘home’ PDF (169.8 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Principal place of residence PDF (164.3 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Commissioner’s discretion to exempt or vary compliance with the eligibility criteria PDF (250.7 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Home owner assistance schemes – interest and penalties PDF (203.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Stamp duty home owner assistance schemes DOCX (154.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Stamp duty home owner assistance schemes PDF (175.8 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines What is a new home?​ DOCX (156.5 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Purchasing a Home Subject to an Existing Lease​ DOCX (683.8 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Separated Spouses​ DOCX (686.9 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines First Home Owner Grant instalment arrangement policy DOCX (184.3 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Principal place of residence​ DOCX (155.4 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines De facto Relationships​ DOCX (686.8 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Commissioner’s discretion to exempt or vary compliance with the eligibility criteria DOCX (162.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Commissioner's Guidelines Home owner assistance schemes – interest and penalties DOCX (161.4 KB) 04 Aug 2025
Payroll Tax (PRT) Commissioner's Guidelines Hiring resident employees PDF (284.3 KB) 04 Aug 2025
Payroll Tax (PRT) Commissioner's Guidelines Payroll Tax on Superannuation Contributions Made by an Employer​ PDF (68.1 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines ​Cancelled and Rescinded Conveyances DOCX (692.0 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Farm-in Agreements​ DOCX (684.3 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Transfers of Trade Debts​ DOCX (711.2 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Stamp Duty Concession for Substituting a Related Purchaser​ DOCX (117.3 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Advice on Proposed Transactions​ DOCX (85.8 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Conveyances - Exemption for Distributions in Specie on the Winding Up of a Company​ DOCX (680.1 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Improvements to Land Effected by the Conveyee ​ DOCX (676.7 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Tax Assessments Requiring Evidence of Value​ DOCX (681.9 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Aggregation of Conveyances​ DOCX (697.8 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Conveyances – Goods and Services Tax (GST) 'Gross-Up' Clauses​ DOCX (676.5 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Stamp Duty on General Insurance – Apportionment of Premiums​ DOCX (679.9 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Put and Call Options​ DOCX (676.1 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Stamp Duty on Motor Vehicle Certificates of Registration​ DOCX (692.8 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Stamp Duty Exemption for Conveyances of 'Family Farms'​ DOC (708.0 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Eligible Conditional Agreements – Extension of Time to Lodge Instrument and Pay Duty​ DOCX (687.9 KB) 04 Aug 2025
Stamp Duty (SD) Commissioner's Guidelines Document Lodgement and Payment Periods​ DOCX (679.2 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
General (G) Form Energy bill relief form DOCX (71.3 KB) 04 Aug 2025
General (G) Form Application for Refund​ PDF (239.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form FreshStart new home grant guidelines and application PDF (694.2 KB) 20 Apr 2026
Home Owner Assistance (HOA) Form FreshStart new home grant guidelines and application DOCX (567.3 KB) 20 Apr 2026
Home Owner Assistance (HOA) Form First home owner grant – vendor declaration – new home DOCX (72.0 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form FreshStart New Home Grant pre-payment authorisation DOCX (71.4 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form FreshStart New Home Grant pre-payment authorisation PDF (165.0 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form Freshstart New Home Grant vendor declaration PDF (753.7 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form House and land package exemption – Vendor declaration DOCX (65.1 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form House and land package exemption – Vendor declaration PDF (217.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form House and land package exemption – Guide to the application DOCX (222.0 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form House and land package exemption – Guide to the application PDF (315.2 KB) 04 Aug 2025
Home Owner Assistance (HOA) Form First home owner grant guidelines and application PDF (734.7 KB) 20 Apr 2026
Home Owner Assistance (HOA) Form First home owner grant guidelines and application DOCX (575.9 KB) 20 Apr 2026
Income Tax Equivalent (IT) Form Income Tax Equivalent Return​ PDF (650.4 KB) 04 Aug 2025
Payroll Tax (PRT) Form Application for Exclusion from Grouping – Payroll Tax​ PDF (430.5 KB) 04 Aug 2025
Payroll Tax (PRT) Form Payroll Tax Application for Refund​ PDF (521.7 KB) 04 Aug 2025
Payroll Tax (PRT) Form BPAY Registration Form – The simple way to pay your payroll tax​ PDF (280.5 KB) 04 Aug 2025
Payroll Tax (PRT) Form Employment Agency Contracts – Declaration by Client​ PDF (319.3 KB) 04 Aug 2025
Payroll Tax (PRT) Form Fringe Benefits Estimated Basis for Election​ PDF (320.9 KB) 04 Aug 2025
Payroll Tax (PRT) Form Nomination of Designated Group Employer (DGE)​ PDF (479.2 KB) 04 Aug 2025
Payroll Tax (PRT) Form Cancellation of Payroll Tax Registration​ PDF (516.7 KB) 04 Aug 2025
Stamp Duty (SD) Form Concessional Stamp Duty – Substitution of a Related Conveyee​ PDF (612.7 KB) 04 Aug 2025
Stamp Duty (SD) Form Application Form – Amended Assessment of Stamp Duty Where Contingent Consideration is Not Paid​ PDF (653.2 KB) 04 Aug 2025
Stamp Duty (SD) Form Refund or Remission of Stamp Duty on Cancelled Conveyance​ PDF (546.2 KB) 04 Aug 2025
Stamp Duty (SD) Form Stamp duty exemption for motor vehicle traders​ PDF (525.9 KB) 04 Aug 2025
Stamp Duty (SD) Form Statement of Acquisition – Acquisition of Interests in Land-Holder Corporations and Unit Trust Schemes​ PDF (1.3 MB) 04 Aug 2025
Stamp Duty (SD) Form Corporate Reconstruction Reassessment​ PDF (528.6 KB) 04 Aug 2025
Stamp Duty (SD) Form Corporate Reconstruction Intra-Group Transfers​ PDF (369.5 KB) 04 Aug 2025
Stamp Duty (SD) Form Corporate Reconstruction Interposing Corporation​ PDF (382.4 KB) 04 Aug 2025
Stamp Duty (SD) Form Exemption from Stamp Duty on Transfer of Residence to Joint Names of Spouses​ PDF (494.1 KB) 04 Aug 2025
Stamp Duty (SD) Form Exemption – Settlement of Property – De facto Relationship PDF (490.1 KB) 04 Aug 2025
Stamp Duty (SD) Form Exemption from Stamp Duty for Conveyance of Family Farm​ PDF (609.4 KB) 04 Aug 2025
Stamp Duty (SD) Form Exemption for Stamp Duty on a Motor Vehicle​ PDF (219.4 KB) 04 Aug 2025
Stamp Duty (SD) Form Division 15 Statement – Transaction not effected or evidenced by an instrument​ PDF (514.8 KB) 04 Aug 2025
Stamp Duty (SD) Form Cancellation of Stamp Duty Registration​ PDF (456.0 KB) 04 Aug 2025
Stamp Duty (SD) Form Stamp Duty Lodgement Form​ PDF (225.5 KB) 04 Aug 2025
Unclaimed Money (UM) Form Companies Unclaimed Moneys Register​ PDF (78.6 KB) 04 Aug 2025
Unclaimed Money (UM) Form Unclaimed Superannuation Benefits Summary Sheet​ PDF (576.9 KB) 04 Aug 2025
Unclaimed Money (UM) Form Companies (Unclaimed Assets and Moneys) Act – Statutory Declaration​ PDF (305.8 KB) 04 Aug 2025
Unclaimed Money (UM) Form Unclaimed Money Guidance Notes and Claim Form PDF (1.4 MB) 04 Aug 2025
Tax type Publication type Publication name Updated date
General (G) Information CBR Guide and conditions of approval PDF (526.0 KB) 04 Aug 2025
General (G) Information ​Investigation Process​ DOCX (700.0 KB) 04 Aug 2025
General (G) Information Territory Taxes – Information for Business​ PDF (249.6 KB) 04 Aug 2025
Mineral Royalties Information Mineral Royalty Overview DOCX (207.4 KB) 04 Aug 2025
Payroll Tax (PRT) Information Payroll tax guide for NT employers and businesses PDF (1.1 MB) 08 Jul 2026
Payroll Tax (PRT) Information Payroll tax guide for NT employers and businesses DOCX (708.7 KB) 08 Jul 2026
Stamp Duty (SD) Information Ready Reckoner for Stamp Duty on Conveyances​ DOCX (3.0 MB) 04 Aug 2025
Stamp Duty (SD) Information Stamp Duty and Motor Vehicles​ PDF (248.8 KB) 04 Aug 2025
Stamp Duty (SD) Information Stamp Duty and Fishing Licences​ PDF (245.2 KB) 04 Aug 2025
Stamp Duty (SD) Information Stamp Duty on Business Property and Rights​ PDF (335.9 KB) 04 Aug 2025
Stamp Duty (SD) Information Stamp Duty Lodgement Guide​ PDF (497.6 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Mineral Royalties Information Mineral Royalties Act 2024 – Overview DOCX (749.8 KB) 04 Aug 2025
Mineral Royalties Information Mineral Royalties Act 2024 – Factsheet DOCX (71.1 KB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Mineral Royalties Act 2024 – Quarterly return form XLSX (44.6 KB) 04 Feb 2026
Mineral Royalties Mineral Royalty Forms and Returns Mineral Royalties Act 2024 – Registration form DOCX (86.6 KB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Mineral Royalties Act 2024 – Annual Return Form XLSX (55.9 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Mineral Royalties Information Northern Territory mineral royalties - fact sheet PDF (547.2 KB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Provisional Royalty Return – From 1 July 2019 XLSM (82.3 KB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Annual Royalty Return – From 1 July 2019 XLSM (5.3 MB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Mineral Royalty Act - Section 11 - Notification of Information PDF (511.9 KB) 04 Aug 2025
Mineral Royalties Mineral Royalty Forms and Returns Annual and Provisional Royalty Returns - Pre 1 July 2019 XLSM (1.3 MB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA-007 CRD factors 1 January 2026 to 30 June 2026 DOCX (536.6 KB) 14 Jul 2026
Mineral Royalties Royalty Guideline Royalty Guideline MRA-007 CRD factors 1 January 2026 to 30 June 2026 PDF (790.8 KB) 14 Jul 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-006: Capital Recognition Deduction PDF (326.1 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating costs PDF (311.5 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating costs DOCX (220.0 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-008: Eligible Exploration Expenditure DOCX (68.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-006: Capital Recognition Deduction DOCX (83.1 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-004: Gross Realisation and Gross Production Revenue DOCX (93.0 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MR-003: Negative Net Value DOCX (65.7 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-002: Production Unit DOCX (73.8 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-001: MRA Guideline and Advanced Opinions DOCX (72.4 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Mineral Royalties Information Mineral Royalty Overview (29 June 2018) DOCX (86.0 KB) 04 Aug 2025
Mineral Royalties Information Mineral Royalty Overview (29 August 2011) DOCX (116.8 KB) 04 Aug 2025
Mineral Royalties Information Mineral Royalty Overview (5 July 2013) PDF (224.3 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA -007: CRD factors 1 January to 30 June 2025 DOCX (524.1 KB) 09 Jan 2026
Mineral Royalties Royalty Guideline Royalty Guideline MRA -007: CRD factors 1 January to 30 June 2025 PDF (653.5 KB) 09 Jan 2026
Mineral Royalties Royalty Guideline Royalty Guideline MRA -007: CRD factors 1 July to 31 December 2024 DOCX (347.3 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA-007: CRD factors 1 July to 31 December 2024 PDF (349.7 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA -007: CRD factors 1 January to 30 June 2024 DOCX (311.0 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA -007: CRD factors 1 January to 30 June 2024 PDF (212.7 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA-007: CRD factors 1 July to 31 December 2023 DOCX (220.0 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA-007: CRD factors 1 July to 31 December 2023 PDF (222.2 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline MRA 007: CRD factors 1 January to 30 June 2023 DOCX (219.5 KB) 03 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline MRA 007: CRD factors 1 January to 30 June 2023 PDF (195.5 KB) 03 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 July to 31 December 2022 PDF (215.5 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 January to 30 June 2022 PDF (208.9 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 July to 31 December 2021 PDF (239.9 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 January to 30 June 2021 PDF (410.2 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating Costs (1 July 2021 to 30 June 2023) PDF (11.1 MB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD Factors 1 July to 31 December 2020 DOCX (65.3 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA 007: CRD factors 1 January to 30 June 2020 DOCX (101.6 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-008: Eligible Exploration Expenditure (29 August 2011 - 30 June 2013 DOCX (101.2 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating Costs (29 August 2011 to 30 June 2013) DOCX (113.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-004: Gross Realization (29 August 2011 to 30 June 2013) DOCX (113.8 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating Costs (1 July 2019 to 30 June 2021) DOCX (90.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-008: Eligible Exploration Expenditure (1 July 2018 to 30 June 2019) DOCX (73.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-006: Capital Recognition Deduction (1 July 2018 to 30 June 2019) DOCX (81.9 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating Costs (1 July 2018 to 30 June 2019 DOCX (91.1 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-004: Gross Realisation and Gross Production Revenue (1 July 2018 to 30 June 2019) DOCX (97.5 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-003: Negative Net Value (1 July 2018 to 30 June 2019) DOCX (71.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-002: Production Unit (1 July 2018 to 30 June 2019) DOCX (71.2 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 July to 31 December 2019 DOCX (106.7 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-001: MRA Guidelines and Advance Opinions (29 August 2011 to 30 June 2018) PDF (172.4 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-008: Eligible Exploration Expenditure (1 July 2013 to 30 June 2018) DOCX (729.2 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-007: CRD factors 1 January to 30 June 2019 DOCX (73.2 KB) 04 Feb 2026
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-006: Capital Recognition Deduction (29 August 2011 to 30 June 2018) DOCX (111.8 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-005: Operating Costs (1 July 2013 to 30 June 2018) DOCX (749.5 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-004: Gross Realization (1 July 2013 to 30 June 2018) DOCX (762.0 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-003: Negative Net Value (29 August 2011 to 30 June 2018) DOCX (99.8 KB) 04 Aug 2025
Mineral Royalties Royalty Guideline Royalty Guideline RG-MRA-002: Production Unit ( 29 August 2011 to 30 June 2018) PDF (181.4 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Allowances​ Allowances​ Motor Vehicle Allowances Paid to Real Estate Salespersons​ PDF (191.9 KB) 04 Aug 2025
Allowances​ Allowances​ Overnight Accommodation Allowances Paid to Truck Drivers​ PDF (188.7 KB) 04 Aug 2025
Allowances​ Allowances​ Allowances and Reimbursements​ PDF (189.6 KB) 04 Aug 2025
Allowances​ Allowances​ Exempt Allowances – Motor Vehicle and Accommodation​ PDF (215.2 KB) 04 Aug 2025
Contractors​ Contractors – 90-Day Exemption​ PDF (137.0 KB) 04 Aug 2025
Contractors​ Contractors – Services Ancillary to the Supply of Goods​ PDF (190.4 KB) 04 Aug 2025
Contractors​ Contractors Engaging Others​ PDF (158.1 KB) 04 Aug 2025
Contractors​ Contractors – Services Not Ordinarily Required​ PDF (193.6 KB) 04 Aug 2025
Contractors​ Exemption for Contractors Ordinarily Rendering Service to the Public​ PDF (288.9 KB) 04 Aug 2025
Contractors​ Contractors – 180-Day Exemption​ PDF (241.5 KB) 04 Aug 2025
Contractors​ Contractors – Labour and Non-Labour Components​ PDF (189.4 KB) 04 Aug 2025
Contractors​ Contractor Deductions​ PDF (196.2 KB) 04 Aug 2025
Contractors​ What Constitutes a Day’s Work?​ PDF (190.9 KB) 04 Aug 2025
Contractors​ Fees Paid for Golf Club Professionals​ DOCX (681.4 KB) 04 Aug 2025
Contractors​ Payroll Tax Exemption for Payments to Owner-Drivers​ PDF (190.9 KB) 04 Aug 2025
Employment Agencies​ Employment Agencies​ Employment Agency Contracts On-hired to Government​ PDF (192.7 KB) 04 Aug 2025
Employment Agencies​ Employment Agencies​ Employment Agency Contracts – Declaration by Exempt Clients​ PDF (219.2 KB) 04 Aug 2025
Fringe Benefits​ Fringe Benefits​ Fringe Benefits​ DOCX (834.8 KB) 04 Aug 2025
General (G) Determining Whether a Worker is an Employee​ PDF (2.0 MB) 04 Aug 2025
General (G) Payroll Tax – Interest and Penalty Tax​ PDF (148.7 KB) 04 Aug 2025
General (G) Payroll Tax Exemption for Schools​ PDF (185.9 KB) 04 Aug 2025
General (G) Penalty Charges Under Superannuation Guarantee Charge​ PDF (187.7 KB) 04 Aug 2025
General (G) Recruitment Agencies / Placement Agencies / Job Placement Agencies​ PDF (188.6 KB) 04 Aug 2025
General (G) GST Considerations for the Calculations of Payroll Tax Liability​ PDF (194.6 KB) 04 Aug 2025
Grouping​ Grouping​ Commissioners Discretion to Exclude from a Group​ PDF (167.9 KB) 04 Aug 2025
Grouping​ Grouping​ Grouping of Professional Practices and Administrative Businesses​ PDF (191.1 KB) 04 Aug 2025
NT Payroll Tax Liability​ NT Payroll Tax Liability​ Payroll Tax Nexus Provisions​ PDF (278.8 KB) 04 Aug 2025
Termination Payments​ Termination Payments​ PDF (191.1 KB) 04 Aug 2025
Wages​ Exemption for Maternity Paternity and Adoption Leave Pay PDF (180.5 KB) 07 Jul 2026
Wages​ Paid Parental Leave​ PDF (684.4 KB) 16 Jan 2026
Wages​ Contributions to the Construction Industry Long Service Leave and Redundancy Funds​ PDF (148.7 KB) 04 Aug 2025
Wages​ Worker’s Compensation Payments​ PDF (188.9 KB) 04 Aug 2025
Wages​ Wage Subsidies​ PDF (192.9 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Petroleum Royalties Form RF-PET-003 Petroleum Royalty Registration form DOCX (91.7 KB) 04 Aug 2025
Petroleum Royalties Form RF-PET-002 Petroleum Royalty Quarterly Payment form XLSX (51.5 KB) 04 Aug 2025
Petroleum Royalties Form RF-PET-001 Petroleum Royalty Annual Return form XLSX (3.0 MB) 04 Aug 2025
Petroleum Royalties Royalty Guideline NT Petroleum Royalty Overview​ DOCX (224.6 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
Revenue Circulars 2026-27 Budget measures new payroll tax rate for large employers DOCX (69.1 KB) 12 May 2026
Revenue Circulars ​2017-18 Budget Measures DOCX (675.3 KB) 07 May 2026
Revenue Circulars 2012-13 Northern Territory Mini Budget DOCX (687.1 KB) 07 May 2026
Revenue Circulars 2012-13 Northern Territory Budget DOCX (678.5 KB) 07 May 2026
Revenue Circulars 2013-14 Northern Territory Budget DOCX (684.0 KB) 07 May 2026
Revenue Circulars 2014-15 Northern Territory Budget DOCX (685.6 KB) 07 May 2026
Revenue Circulars 2015-16 Northern Territory Budget SD DOCX (678.6 KB) 07 May 2026
Revenue Circulars 2015-16 Northern Territory Budget PRT DOCX (681.7 KB) 07 May 2026
Revenue Circulars 2015-16 Northern Territory Budget GEN DOCX (683.3 KB) 07 May 2026
General (G) Revenue Circulars 2025-26 Budget Measures – Internet gaming tax settings, and sports bookmaker and betting exchange annual tax cap PDF (153.5 KB) 04 Aug 2025
General (G) Revenue Circulars 2025-26 Budget Measures – Stamp duty and payroll tax exemption for charities and non-profit entities PDF (154.8 KB) 04 Aug 2025
General (G) Revenue Circulars 2022-23 Budget Measures PDF (2.1 MB) 04 Aug 2025
General (G) Revenue Circulars 2018-19 Budget Measures PDF (184.7 KB) 04 Aug 2025
Payroll Tax (PRT) Revenue Circulars 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption PDF (132.2 KB) 04 Aug 2025
Stamp Duty (SD) Revenue Circulars 2015-16 Budget Measures - Life Insurance Duty (Transitional Matters) PDF (132.9 KB) 04 Aug 2025
Stamp Duty (SD) Revenue Circulars 2015-16 Budget Measures – Life Insurance Duty (Abolition) PDF (88.3 KB) 04 Aug 2025
Stamp Duty (SD) Revenue Circulars 2009-10 Budget Amendments – Landholding Corporations and Unit Trusts​ PDF (137.3 KB) 04 Aug 2025
Tax type Publication type Publication name Updated date
General (G) Revenue Circulars New Stamp Duty Act From 1 January 2008​ PDF (77.1 KB) 04 Aug 2025
General (G) Revenue Circulars New Taxation Administration Act From 1 January 2008​ PDF (80.4 KB) 04 Aug 2025
General (G) Revenue Circulars New Taxation Administration Arrangements From 1 January 2008​ PDF (71.7 KB) 04 Aug 2025
General (G) Revenue Circulars ​Increased Stamp Duty Relief and Household Goods Grant DOCX (687.4 KB) 04 Aug 2025
Payroll Tax (PRT) Revenue Circulars 2011-12 Payroll Tax Changes​ PDF (198.0 KB) 04 Aug 2025
Payroll Tax (PRT) Revenue Circulars Payroll Tax Nexus Rules – New Arrangements​ PDF (194.4 KB) 04 Aug 2025
Payroll Tax (PRT) Revenue Circulars 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption ​ DOCX (681.7 KB) 04 Aug 2025
Stamp Duty (SD) Revenue Circulars Exploration Licences Transitional Arrangements​ PDF (146.5 KB) 04 Aug 2025

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