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RevenueSA often get telephone calls to our call centre enquiring about the cut-off dates for the various concessions that are available in relation to the purchase and construction of homes and apartments.
In summary the following cut-off dates apply:

Measure                                                                                              Status

$15 000 First Home Owner Grant  for new homes                       Ongoing

$5000 First Home Owner Grant for established homes                30 June 2014

$8500 Housing Construction Grant                                               30 June 2013

Off-the-Plan Stamp Duty Full Concession                                      30 June 2014

Off-the-Plan Stamp Duty Partial Concession                                 30 June 2016

A number of free taxpayer information sessions will be conducted on 19 June for Legal, Accounting and Conveyancing Professionals, and employers with payroll tax obligations.
Sessions being held include:

• Payroll tax annual reconciliation.
• Payroll tax - How to comply with harmonised payroll tax legislation
• Stamp duty, land tax, first home owner grant and housing construction grant update

For more information and bookings, please visit our information session page.

Revenue Ruling LT003 has been released.

The Minister for Finance has approved, on a case-by-case basis, the provision of ex gratia relief from land tax for land for the first financial year where the owner of the land has moved on an ongoing basis into “residential care” provided by an “approved provider” (both terms as defined under the Commonwealth Aged Care Act 1997). The relief is available from the 2012-13 financial year onwards.

Revenue Ruling SDA006 has been released.

A reduction of the amount of stamp duty chargeable on eligible property conveyances is available to ex-service persons who have been on active service in a proclaimed area or operation. 

This Ruling outlines the ex gratia relief of stamp duty available to recipients of the Australian Active Service Medal 1945 to 1975 or the Australian Active Service Medal, who meet all the criteria for the exemption other than not having been on active service in a proclaimed area of operation.

Today the Government has announced that the Mid-Year Budget Review to be released on Thursday will include the introduction of a Transport Development Levy which will be levied on certain car park spaces in the Adelaide central business district with effect from 1 July 2014

For further information please refer to Information Circular 55.

The First Home and Housing Construction Grants Act 2000 was assented to today. Please see Information Circular 52 for further information.

New web pages have been published, which provide information on the housing construction grant. The first home owner grant web pages have also been updated to reflect the changes. Forms to apply for these grants are available from the relevant web page.

His Excellency the Governor today assented the Statutes Amendment and Repeal (Budget 2012) Act 2012 and the Payroll Tax (Miscellaneous) Amendment Act 2012.

The Statutes Amendment and Repeal (Budget 2012) Act 2012 gives effect to measures announced by the Government in the State Budget on 31 May 2012. For further information please refer to Information Circular 53.

The Payroll Tax (Miscellaneous) Amendment Act 2012 contains two amendments to the Payroll Tax Act 2009  in order to maintain payroll tax harmonisation across Australia. These relate to employee share scheme provisions and exemption of maternity and adoption leave. For further information please refer to Information Circular 54.

The First Home Owner Grant (Housing Grant Reforms) Amendment Act 2012 (the “Act”) was passed by Parliament on Thursday, 15 November 2012. The legislation gives effect to the increased assistance for new home buyers announced by the Government on 15 October 2012. 

The Act is scheduled to be assented to by His Excellency the Governor on 22 November 2012. Following assent, new revenue publications (information circular, web pages, forms etc) will be released. 

It should be noted that, for contracts entered into on or after 22 November 2012, the FHOG for established homes will be reduced from $7000 to $5000.

Revenue Ruling SDA005 outlines the life tenant factors to be used in situations where a life estate or remainder estate is to be determined for stamp duty purposes.

For further information please click here.

We would appreciate it if you would spend five to ten minutes to complete the survey. The survey can be accessed by clicking here. The survey will close at close of business on Friday, 30 November 2012.

Your feedback is important to us and we encourage you to be honest and constructive in your responses. Results from the survey will be published on our Internet site.

Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. We want to hear from you if, for any reason, you are dissatisfied with any services we provide you. We also want to hear your ideas on how we can improve our services. Naturally we would also like you to let us know when our service exceeds your expectations, we need the range of feedback to continually improve our services and develop new standards within our capabilities.

The First Home Owner Grant (Housing Grant Reforms) Amendment Bill 2012 (the "Bill") was introduced into Parliament today.

The Bill contains the legislative measures to implement the increased government assistance for new home buyers. For more information please see Information Circular 51.

Today, 15 October 2012, the Government announced that they have retargeted their home buyer assistance by:

• increasing the First Home Owner Grant (FHOG) for new homes from $7000 to $15 000 (ongoing) for eligible contracts entered into on or after 15 October 2012:
• reducing the FHOG for established homes from $7000 to $5000 for eligible contracts entered into between the date the necessary amending legislation comes into force and 30 June 2014. The FHOG will be abolished for established homes from 1 July 2014; and
• replacing the $8000 First Home Bonus Grant with a Housing Construction Grant (HCG) of $8500 for all new home construction where eligible contracts are entered into between 15 October 2012 and 30 June 2013 inclusive. The HCG will be available for properties valued up to $400 000, phasing out for properties valued up to $450 000.

For more information please click here.