Publications
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| General (G) | Commissioner's Guidelines | Concessional Interest Rate DOCX (189.8 KB) | CG-GEN-006 | 16 Dec 2019 |
| General (G) | Commissioner's Guidelines | Requirement for Full and True Disclosure DOCX (190.4 KB) | CG-GEN-005 | 01 Jul 2024 |
| General (G) | Commissioner's Guidelines | Instalment arrangements DOCX (728.6 KB) | CG-GEN-004 | 17 Jul 2024 |
| General (G) | Commissioner's Guidelines | Objections and Appeals DOCX (707.5 KB) | CG-GEN-003 | 27 Feb 2018 |
| General (G) | Commissioner's Guidelines | Interest and Penalty Tax DOCX (740.4 KB) | CG-GEN-002 | 08 Jan 2025 |
| General (G) | Commissioner's Guidelines | Revenue Circulars, Commissioner’s Guidelines and Payroll Tax Rulings: Explanation and Status DOCX (677.9 KB) | CG-GEN-001 | 27 Feb 2018 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | What is a ‘new home’? PDF (217.7 KB) | CG-HI-011 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Meaning of a ‘home’ PDF (169.8 KB) | CG-HI-006 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Principal place of residence PDF (164.3 KB) | CG-HI-005 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Commissioner’s discretion to exempt or vary compliance with the eligibility criteria PDF (250.7 KB) | CG-HI-003 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Home owner assistance schemes – interest and penalties PDF (203.2 KB) | CG-HI-002 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Stamp duty home owner assistance schemes DOCX (154.2 KB) | CG-HI-001 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Stamp duty home owner assistance schemes PDF (175.8 KB) | CG-HI-001 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | What is a new home? DOCX (156.5 KB) | CG-HI-011 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Purchasing a Home Subject to an Existing Lease DOCX (683.8 KB) | CG-HI-010 | 27 Feb 2018 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Separated Spouses DOCX (686.9 KB) | CG-HI-008 | 27 Feb 2018 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | First Home Owner Grant instalment arrangement policy DOCX (184.3 KB) | CG-HI-007 | 27 Feb 2018 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Principal place of residence DOCX (155.4 KB) | CG-HI-005 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | De facto Relationships DOCX (686.8 KB) | CG-HI-004 | 27 Feb 2018 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Commissioner’s discretion to exempt or vary compliance with the eligibility criteria DOCX (162.2 KB) | CG-HI-003 | 30 Jun 2022 |
| Home Owner Assistance (HOA) | Commissioner's Guidelines | Home owner assistance schemes – interest and penalties DOCX (161.4 KB) | CG-HI-002 | 30 Jun 2022 |
| Payroll Tax (PRT) | Commissioner's Guidelines | Hiring resident employees PDF (284.3 KB) | CG-PRT-008 | 09 May 2018 |
| Payroll Tax (PRT) | Commissioner's Guidelines | Payroll Tax on Superannuation Contributions Made by an Employer PDF (68.1 KB) | CG-PRT-001 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Cancelled and Rescinded Conveyances DOCX (692.0 KB) | CG-SD-017 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Farm-in Agreements DOCX (684.3 KB) | CG-SD-016 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Transfers of Trade Debts DOCX (711.2 KB) | CG-SD-015 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Stamp Duty Concession for Substituting a Related Purchaser DOCX (117.3 KB) | CG-SD-014 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Advice on Proposed Transactions DOCX (85.8 KB) | CG-SD-013 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Conveyances - Exemption for Distributions in Specie on the Winding Up of a Company DOCX (680.1 KB) | CG-SD-012 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Improvements to Land Effected by the Conveyee DOCX (676.7 KB) | CG-SD-011 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Tax Assessments Requiring Evidence of Value DOCX (681.9 KB) | CG-SD-010 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Aggregation of Conveyances DOCX (697.8 KB) | CG-SD-009 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Conveyances – Goods and Services Tax (GST) 'Gross-Up' Clauses DOCX (676.5 KB) | CG-SD-007 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Stamp Duty on General Insurance – Apportionment of Premiums DOCX (679.9 KB) | CG-SD-006 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Put and Call Options DOCX (676.1 KB) | CG-SD-005 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Stamp Duty on Motor Vehicle Certificates of Registration DOCX (692.8 KB) | CG-SD-004 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Stamp Duty Exemption for Conveyances of 'Family Farms' DOC (708.0 KB) | CG-SD-003 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Eligible Conditional Agreements – Extension of Time to Lodge Instrument and Pay Duty DOCX (687.9 KB) | CG-SD-002 | 27 Feb 2018 |
| Stamp Duty (SD) | Commissioner's Guidelines | Document Lodgement and Payment Periods DOCX (679.2 KB) | CG-SD-001 | 27 Feb 2018 |
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| General (G) | Information | CBR guide and conditions of approval PDF (530.4 KB) | I-GEN-003 | 17 Sep 2026 |
| General (G) | Information | Investigation Process DOCX (700.0 KB) | I-GEN-002 | 08 Mar 2018 |
| General (G) | Information | Territory Taxes – Information for Business PDF (249.6 KB) | I-GEN-001 | 08 Mar 2018 |
| Mineral Royalties | Information | Mineral Royalty Overview DOCX (207.4 KB) | I-MR-003 | 03 Jul 2023 |
| Payroll Tax (PRT) | Information | Payroll tax guide for NT employers and businesses PDF (756.2 KB) | I-PRT-001 | 14 Oct 2026 |
| Payroll Tax (PRT) | Information | Payroll tax guide for NT employers and businesses DOCX (708.9 KB) | I-PRT-001 | 14 Oct 2026 |
| Stamp Duty (SD) | Information | Ready Reckoner for Stamp Duty on Conveyances DOCX (3.0 MB) | I-SD-006 | 07 Jul 2021 |
| Stamp Duty (SD) | Information | Stamp Duty and Motor Vehicles PDF (248.8 KB) | I-SD-005 | 07 Jul 2021 |
| Stamp Duty (SD) | Information | Stamp Duty and Fishing Licences PDF (245.2 KB) | I-SD-003 | 07 Jul 2021 |
| Stamp Duty (SD) | Information | Stamp Duty on Business Property and Rights PDF (335.9 KB) | I-SD-002 | 07 Jul 2021 |
| Stamp Duty (SD) | Information | Stamp Duty Lodgement Guide PDF (497.6 KB) | I-SD-001 | 07 Jul 2021 |
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| Mineral Royalties | Information | Mineral Royalties Act 2024 – Overview DOCX (749.8 KB) | I-MRA24-002 | 01 Jul 2024 |
| Mineral Royalties | Information | Mineral Royalties Act 2024 – Factsheet DOCX (71.1 KB) | I-MRA24-001 | 01 Jul 2024 |
| Mineral Royalties | Mineral Royalty Forms and Returns | Mineral Royalties Act 2024 – Quarterly return form XLSX (47.9 KB) | RF-MRA24-001 | 14 Oct 2026 |
| Mineral Royalties | Mineral Royalty Forms and Returns | Mineral Royalties Act 2024 – Registration form DOCX (86.6 KB) | RF-MRA24-003 | 01 Jul 2024 |
| Mineral Royalties | Mineral Royalty Forms and Returns | Mineral Royalties Act 2024 – Annual return form XLSX (63.6 KB) | RF-MRA24-002 | 23 Sep 2026 |
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| Payroll Tax (PRT) | Payroll Tax Rulings | Exemption for Maternity Paternity and Adoption Leave Pay PDF (180.5 KB) | PTA012 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Payroll Tax Nexus Provisions PDF (278.8 KB) | PTA039 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Determining Whether a Worker is an Employee PDF (2.0 MB) | PTA038 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Paid Parental Leave PDF (684.4 KB) | PTA037 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Payroll Tax – Interest and Penalty Tax PDF (148.7 KB) | PTA036 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors – 90-Day Exemption PDF (137.0 KB) | PTA035 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contributions to the Construction Industry Long Service Leave and Redundancy Funds PDF (148.7 KB) | PTA034 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors – Services Ancillary to the Supply of Goods PDF (190.4 KB) | PTA033 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Payroll Tax Exemption for Schools PDF (185.9 KB) | PTA032 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Commissioners Discretion to Exclude from a Group PDF (167.9 KB) | PTA031 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Penalty Charges Under Superannuation Guarantee Charge PDF (187.7 KB) | PTA030 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Recruitment Agencies / Placement Agencies / Job Placement Agencies PDF (188.6 KB) | PTA029 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Employment Agency Contracts On-hired to Government PDF (192.7 KB) | PTA028 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Employment Agency Contracts – Declaration by Exempt Clients PDF (219.2 KB) | PTA026 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Motor Vehicle Allowances Paid to Real Estate Salespersons PDF (191.9 KB) | PTA025 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Overnight Accommodation Allowances Paid to Truck Drivers PDF (188.7 KB) | PTA024 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors Engaging Others PDF (158.1 KB) | PTA023 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors – Services Not Ordinarily Required PDF (193.6 KB) | PTA022 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Exemption for Contractors Ordinarily Rendering Service to the Public PDF (288.9 KB) | PTA021 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors – 180-Day Exemption PDF (241.5 KB) | PTA020 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractors – Labour and Non-Labour Components PDF (189.4 KB) | PTA019 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Contractor Deductions PDF (196.2 KB) | PTA018 | 16 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Grouping of Professional Practices and Administrative Businesses PDF (191.1 KB) | PTA017 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Worker’s Compensation Payments PDF (188.9 KB) | PTA015 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | What Constitutes a Day’s Work? PDF (190.9 KB) | PTA014 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | PTA013 DOCX (681.4 KB) | PTA013 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Allowances and Reimbursements PDF (189.6 KB) | PTA011 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Wage Subsidies PDF (192.9 KB) | PTA010 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | GST Considerations for the Calculations of Payroll Tax Liability PDF (194.6 KB) | PTA008 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Payroll Tax Exemption for Payments to Owner-Drivers PDF (190.9 KB) | PTA006 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Exempt Allowances – Motor Vehicle and Accommodation PDF (215.2 KB) | PTA005 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Termination Payments PDF (191.1 KB) | PTA004 | 15 Oct 2026 |
| Payroll Tax (PRT) | Payroll Tax Rulings | Fringe Benefits DOCX (834.8 KB) | PTA003 | 15 Oct 2026 |
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| Petroleum Royalties | Form | RF-PET-003 Petroleum Royalty Registration form DOCX (91.7 KB) | RF-PET-003 | 14 Oct 2026 |
| Petroleum Royalties | Form | RF-PET-002 Petroleum Royalty Quarterly Payment form XLSX (51.5 KB) | RF-PET-002 | 14 Oct 2026 |
| Petroleum Royalties | Form | RF-PET-001 Petroleum Royalty Annual Return form XLSX (3.0 MB) | RF-PET-001 | 14 Oct 2026 |
| Petroleum Royalties | Royalty Guideline | NT Petroleum Royalty Overview DOCX (224.6 KB) | RG-PET-001 | 14 Oct 2026 |
| Tax type | Publication type | Publication name | Publication identifier | Published date |
|---|---|---|---|---|
| General (G) | Revenue Circulars | New Stamp Duty Act From 1 January 2008 PDF (77.1 KB) | RC-GEN-006 | 22 Mar 2018 |
| General (G) | Revenue Circulars | New Taxation Administration Act From 1 January 2008 PDF (80.4 KB) | RC-GEN-005 | 22 Mar 2018 |
| General (G) | Revenue Circulars | New Taxation Administration Arrangements From 1 January 2008 PDF (71.7 KB) | RC-GEN-004 | 22 Mar 2018 |
| General (G) | Revenue Circulars | Increased Stamp Duty Relief and Household Goods Grant DOCX (687.4 KB) | RC-GEN-018 | 08 Mar 2018 |
| Payroll Tax (PRT) | Revenue Circulars | 2011-12 Payroll Tax Changes PDF (198.0 KB) | RC-PRT-006 | 22 Mar 2018 |
| Payroll Tax (PRT) | Revenue Circulars | Payroll Tax Nexus Rules – New Arrangements PDF (194.4 KB) | RC-PRT-004 | 22 Mar 2018 |
| Payroll Tax (PRT) | Revenue Circulars | 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption DOCX (681.7 KB) | RC-PRT-007 | 08 Mar 2018 |
| Stamp Duty (SD) | Revenue Circulars | Exploration Licences Transitional Arrangements PDF (146.5 KB) | RC-SD-002 | 22 Mar 2018 |
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