News

13 Jul 2017 - RevenueSA Key Priorities 2017-18

RevenueSA has released our Key Priorities for 2017-18. Our goal is to ensure as many taxpayers as possible are able to voluntarily comply with their tax obligations in the most efficient way and that grant registration, application and payment methods are efficient and simple.

Our vision is to be a respected and connected service agency, proudly delivering community value with expertise and integrity.

03 Jul 2017 - RevNet

The 2017-18 housekeeping has been completed. RevNet certificates and payroll tax functions are now available.

03 Jul 2017 - Revenue Publications

The following publications have been released:

03 Jul 2017 - RevenueSA Online

RevenueSA Online has gone live today. RevenueSA Online can be used for Commonwealth reporting, the job accelerator grants and betting operations tax.

30 Jun 2017 - RevNet Offline

RevNet will be unavailable for Certificates and Payroll Tax functionalities between 10pm Friday, 30 June 17 and 8am Monday, 3 July 17 for annual housekeeping processes. We apologise for any inconvenience.

30 Jun 2017 - Commencing from 1 July 2017

The come into effect from 1 July 2017:

  • reduced payroll tax rate for small businesses;
  • increased land tax threshold;
  • second phase of the reduction of stamp duty on non-residential, non-primary production real property. A two-third reduction of the stamp duty payable on the dutiable value;
  • betting operations tax commences;
  • Commonwealth third party reporting commences; and
  • the First Home and Housing Construction Grants (Disclosure of Confidential Information) Variation Regulations 2017 and the Taxation Administration Regulations 2017 come into operation. The Regulations allow RevenueSA to disclose information it collects to a broader range of federal and state government bodies.

22 Jun 2017 - 2017-18 State Budget

The 2017-18 South Australian State Budget, handed down today (22 June 2017), contains a number of measures relevant to taxes and grants administered by RevenueSA.

The legislative changes to implement these measures (except for the changes to the Job Accelerator Grant which is an administrative scheme) are included in the Budget Measures Bill 2017 (the "Bill") which was introduced into Parliament today. The operation of these measures is subject to the Bill coming into force as an Act.

Measures included in the 2017-18 State Budget are summarised in the table below.

MeasureLegislation Commencement Date
Job Accelerator Grant payments increased by up to $5000 for businesses that hire apprentices or trainees   Scheme start date
1 July 2016
The off-the-plan stamp duty concession will be extended until 30 June 2018 but will be retargeted so that it no longer applies to foreign purchasers Stamp Duties Act 1923 22 June 2017
A $10 000 grant will be provided to eligible off-the-plan apartment purchasers where the contract is entered into between 22 June 2017 and 30 September 2017 First Home and Housing Construction Grants Act 2000 22 June 2017
A five year land tax exemption will apply to eligible apartments bought off-the-plan where the contract is entered into between 22 June 2017 and 30 June 2018 Land Tax Act 1936 Midnight 30 June 2017
Payroll tax rate for small businesses lowered to 2.5% Payroll Tax Act 2009 1 July 2017
A major bank levy for major banks offering services in South Australia will be introduced   1 July 2017
A stamp duty surcharge of 4% will apply to foreign purchasers of South Australia residential property Stamp Duties Act 1923 1 January 2018

The Bill also contains a number of other minor amendments to the Payroll Tax Act 2009, First Home and Housing Construction Grants Act 2000, Taxation Administration Act 1996 and Stamp Duties Act 1923.

For further information on these measures, please visit the State Budget Update page.

07 Jun 2017 - Black Economy Taskforce

The Commonwealth Government established the Black Economy Taskforce to tackle the black economy, also known as the shadow economy or cash economy – businesses and individuals which operate outside the tax and regulatory system. Clamping down on the black economy is a matter of fairness. Otherwise businesses, employees and consumers who do the right thing are directly penalised.

The Taskforce is an independent inquiry involving a partnership between 19 Commonwealth agencies and a private sector reference group and is chaired by Mr Michael Andrew AO. The Taskforce is also collaborating with State Government agencies.

The Taskforce has released its Interim Report, which discusses the scope of the black economy, likely drivers of it and potential policy responses.

Mr Andrew is travelling around the country to engage in a national conversation with the community and seek feedback on the Interim Report and early recommendations.

Following successful engagements events recently conducted in Perth, three sessions will be held in Adelaide on Tuesday, 27 June 2017.

There are two types of events: general public town hall discussions and industry roundtables. Both will be led by the Chair of the Taskforce, but the industry roundtables will be smaller meetings and are likely to be of greater interest to businesses, industry associations, social welfare groups and academics.

The pages provide further information about the two different events, and importantly, allow interested parties to register. Events are also being held in other states and territories.

Further information can be found on www.treasury.gov.au/blackeconomy.

22 May 2017 - Third Party Reporting

Changes are proposed to be made to the reporting requirements, processes and systems (including to RevNet) relating to transfers of real property in South Australia over the coming year. These changes are necessary to help the State meet its reporting obligations for Commonwealth Government’s initiatives on Third Party Reporting and National Register of Foreign Ownership of Land Titles. 

These developments are a joint initiative between RevenueSA and the Lands Titles Office.

The existing requirement for a conveyancer or practitioner to conduct verification of identity checks for Property sales means that most, if not all, of the required information will already be available for input into the new Portal. 

It is proposed that the finalisation of the system will see a new approach to providing evidence for stamping of documents/instruments in South Australia. Following the proposed legislative amendment, evidence of stamp duty payment will be provided in the form of a PDF Stamp Duty Certificate and a written unique reference number, thus eliminating the need for Slip Printers and manually completed rubber stamps.

This solution will provide the benefit of reduced stamp duty document types and will deliver other user benefits such as compatibility with mobile devices and improved visibility of the progress of opinion assessments. 

Additionally, the capacity to transact all real property through eConveyancing will be available as each instrument will be allocated with a unique reference number, where currently eConveyancing is limited to RevNet self-determination documents.

Proposed amendments to the Taxation Administration Act 1996 and the Stamp Duties Act 1923 to facilitate the changes are detailed in the draft Statutes Amendment (Taxation) Bill 2017

Please email comments in relation to the proposed legislation changes by COB 9 June 2017.

For enquiries please ring RevenueSA on (08) 8226 1588. 

15 May 2017 - Payroll Tax Annual Reconciliation Webinars


Free payroll tax annual reconciliation educational webinars will be conducted in June and July 2017 for employers with payroll tax obligations.

In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions during the webinar.

The webinar will run for approximately 1.5 hours.

To register please visit Educational Webinars.

10 May 2017 - New Revenue Ruling

Revenue Ruling ESL002: Penalty Levy & Interest has been released to advise how interest and penalty levy will be imposed on levy payers who default on their Emergency Services Levy fixed property liabilities, and circumstances where interest and/or penalty levy may be remitted.

10 May 2017 - New Information Circulars

The following revenue publications have been released.

01 Mar 2017 - Educational Webinars

Want to know more about land tax, stamp duty or payroll tax? Please join us in March and April for a webinar. Topics include:

  • Land Tax - Land held on Trust
  • Stamp Duty – Section 67
  • Payroll Tax - Understanding the basics - what it is, how it works
  • Payroll Tax - Allowances, FBT, exemptions & rebates
  • Payroll Tax - Contractors
  • Payroll Tax - Groupings

To register please visit the Educational Webinars page.

17 Jan 2017 - Job Accelerator Grant

New educational videos released covering eligibility requirements, how to register and where to go for further information.

If your business is registered for payroll tax, please watch the Job Accelerator Grant for businesses registered for payroll tax video.

If you are a small business or start-up, please watch the Job Accelerator Grant for small business and start-ups video.

These are available on our Educational Videos page.

15 Dec 2016 - Information Circular 98

As part of the 2016-17 State Budget, the Government announced several amendments to the Land Tax Act 1936, which come into effect from midnight 30 June 2016.

The legislative amendments to implement these measures are contained in the Statutes Amendment (Budget 2016) Act 2016, which was assented to on 8 December 2016.

Further information can be located in Information Circular 98.

14 Dec 2016 - Payroll tax returns - December 2016

The due date for the December 2016 payroll tax return has been extended from 7 January 2017 to Monday, 16 January 2017.

Please note: If you pay via EPA and use the future dating functionality you will only be able to schedule payment up to,
and including, 7 January 2017.

13 Dec 2016 - First Home & Housing Construction Grant Reviews

The South Australian Civil and Administrative Tribunal (SACAT) was established during 2014-15 to provide a single, easy to find, easy to use body for fair and independent resolution of administrative and disciplinary disputes.

Currently, in relation to First Home and Housing Construction Grant matters, an objector who is dissatisfied with the Minister’s decision on the objection may appeal to the Magistrates Court against the decision.

From 11 December 2016, First Home and Housing Construction Grant matters previously heard by the Magistrates Court moved to SACAT.

Section 28 of the First Home and Housing Construction Grants Act 2000 has been amended, with effect from 11 December 2016, so that an objector who is dissatisfied with the Minister's decision on the objection may now seek a review of the decision by SACAT under Section 34 of the South Australian Civil and Administrative Tribunal Act 2013.

A review must be commenced within 60 days after the notice of the decision on the objection is given (or such longer period as SACAT may allow).

A right of appeal under Section 28 of the First Home and Housing Construction Grants Act 2000 in existence before the amendment came into operation (but not exercised before that day) will be exercised as if the amendment had been in operation before the right arose, so that the relevant proceedings may be commenced before SACAT rather than the Magistrates Court.

Further information about SACAT including how to bring a case before SACAT can be found at sacat.sa.gov.au or by phoning SACAT on 1800 723 767.

06 Dec 2016 - Foreign Currency Transactions

Instruments expressed in a foreign currency need to be converted to Australian dollars to determine ad valorem stamp duty.

Further information can be located in Information Circular 97.

05 Dec 2016 - RevNet

Thanks for your patience during the upgrade to our system.

24 Nov 2016 - RevNet Unavailable


Over the coming weeks RevenueSA will be upgrading its core IT systems for the administration of payroll tax, land tax and the emergency services levy. The upgrade will be occurring from Thursday, 1 December 2016 to Sunday, 4 December 2016 inclusive.

While every effort will be made to minimise the impact to users of RevenueSA's online services, RevNet will be unavailable whilst the upgrade occurs. RevenueSA apologises for any inconvenience.

Accordingly, advance notice is given of the following disruption to RevenueSA’s online services:

Payroll Tax

RevNet will be unavailable for Payroll Tax Users between 7:00 pm Thursday, 1 December 2106 and 8.00 am Monday, 5 December 2016.

During this period, you will not be able to access RevNet to:

  • view or submit returns;
  • make payments by Electronic Payment Authority (EPA) or generate payment references; or
  • update any client's details.

Given the disruption to RevNet service, the due date for the November 2016 return period has been extended from 7 December 2016 to 9 December 2016.

If you pay via EPA and use the future dating functionality you will only be able to schedule payment up to, and including, 7 December 2016.

Certificates

RevNet will not be available for Certificate Users between 7.00 pm Thursday, 1 December 2016 and 8.00 am Monday, 5 December 2016. Certificate requests and associated payments cannot be made during this period.

Stamp Duty

There will be no disruption to RevNet for Stamp Duty Users wishing to pay or stamp documents during this upgrade period, services will be available as normal. However, please be aware that the certificate function will not be available between 7.00 pm Thursday, 1 December 2016 and 8.00 am Monday, 5 December 2016.

Regular updates will be published on revenuesa.sa.gov.au, through Facebook and Twitter, and via email as required on progress of the upgrade.

RevenueSA will continue to provide service to taxpayers during normal business hours. Should you have any further questions or require additional information please contact RevenueSA during business hours (Monday to Friday 8:30am to 5:00pm).

Payroll Tax (08) 8204 9880
ESL 1300 366 150
Land Tax (08) 8204 9870
Stamp Duty (08) 8226 3750

We thank you in advance for your patience during this upgrade period.

16 Nov 2016 - 2016 RevenueSA Taxpayer Survey

The 2016 Taxpayer Survey has been released.

We would appreciate it if you would spend five to ten minutes to complete the survey. The survey can be accessed here. The survey will be open until close of business on Friday, 16 December 2016.

Your feedback is important to us. We appreciate your honest and constructive 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, as we need the range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.

15 Nov 2016 - Simplify Day

As part of Simplify Day, a parliamentary sitting day held on Tuesday 15 November 2016 which has been set aside to repeal out-dated and redundant legislation from the stock of rules and requirements impacting on business and the community, the Government has announced the following measures impacting taxation legislation:

  • the repeal of the Financial Institutions Duty Act 1983 and the Debits Tax Act 1994; and
  • the removal of redundant provisions relating to rental businesses, the gaming machine surcharge, mortgages, financial products, personal property and associated consequential amendments in the Stamp Duties Act 1923.

The legislative amendments to implement the above measures are contained in the Statutes Amendment and Repeal (Simplify) Bill 2016 (the “Bill”), introduced into Parliament on 15 November 2016. The operation of these measures is subject to the Bill coming into force as an Act.

11 Nov 2016 - Connect with us

Want to keep up to date with state revenue matters?

Why not follow us on FacebookTwitter or YouTube, or sign up for our free email subscription service.

07 Sep 2016 - Educational Videos

Three educational videos have been released on the topic of payroll tax.

If you are new to payroll tax, our information for new payroll tax registrants video provides you with useful information, including how to calculate payroll tax, when returns and payments are due, and payment methods available.

If you need some guidance to complete and lodge your monthly return on RevNet, there are two videos available: one for taxpayers registered to pay by electronic payment authority (EPA) and one for taxpayer who pay by EFT, BPay or cheque.

You can watch the videos from our Educational Videos page.

26 Jul 2016 - Service Charter

RevenueSA has released a new Service Charter and eleven Service Standards Key Performance Indicators (KPIs).

Each month we will report on our progress for eight of the KPIs, with the remaining three reported annually.

We welcome your feedback on our service at any time, including your ideas on how we can improve our service.

07 Jul 2016 - 2016-17 State Budget

As part of the 2016-17 State Budget the Government announced the following taxation measures:

  • an extension of the stamp duty concession for purchases of off-the-plan apartments;
  • an amendment to Section 67 of the Stamp Duties Act 1923 (the “SDA”);
  • an amendment to Section 71(5)(j) of the SDA;
  • the removal of the prescribed goods provisions in the SDA;
  • the expansion of the land tax exemption for land held by sporting and racing associations;
  • an amendment to Section 4(1)(j) of the Land Tax Act 1936;
  • the expansion of the land tax principal place of residence exemption;
  • the extension of the small business payroll tax rebate for a further four years;
  • an amendment to Section 93(1) of the Taxation Administration Act 1996; and
  • the introduction of a tax for betting companies offering services in South Australia.

The legislative amendments to implement the above measures (except the extension of the small business payroll tax rebate which is an administrative scheme) are contained in the Statutes Amendment (Budget 2016) Bill 2016 (the “Bill”) which was introduced into Parliament on 7 July 2016. The operation of these measures is subject to the Bill coming into force as an Act.

The Government also announced the introduction of a Job Accelerator Grant Scheme. These grants will be delivered through an administrative scheme.

Information Circular 93 provides an overview of the Budget measures. Additional information is provided in the following revenue publications:

Other publications which have been updated to reflect the Budget changes include:

04 Jul 2016 - eConveyancing in RevNet

eConveyancing will launch in South Australia on 4 July 2016 (refer to Land Services Customer Information Bulletin – Issue 294).  

To accommodate eConveyancing we have made some changes to RevNet.  

If you are already registered, or considering registering for eConveyancing in South Australia and are a RevNet user why not attend one of our upcoming ‘eConveyancing in RevNet’ webinars.

To register please visit the Educational Webinars page on our website.

01 Jul 2016 - 2016-17 Rates Released

Information Circulars released to advise the 2016-17 rates for interest, land tax and the emergency services levy.

Information Circular 90 advises the interest rate applied to tax defaults or refunds for 2016-17.

Information Circulars 91 and 92 provide a summary of changes for land tax and the emergency services levy, respectively.

21 Jun 2016 - Stamp Duty Off-the-Plan Apartments

The stamp duty concession for off-the-plan apartments has been extended for one year and expanded to include, from 20 June 2016, apartments located anywhere in South Australia.

Further information on the expansion of the concession is provided in Information Circular 89.

21 Jun 2016 - Small Business Payroll Tax Rebate

The Government has announced that the South Australian Small Business Payroll Tax Rebate, introduced in the 2013-14 State Budget, will be extended for an additional four years as part of the 2016-17 State Budget.

Further information on the extension of the rebate is provided in Revenue Ruling PTASA002[V3].

19 May 2016 - Payroll Tax Annual Reconciliation Webinars

Free payroll tax annual reconciliation educational webinars will be conducted in June and July 2016 for employers with payroll tax obligations.

In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions during the webinar. The webinar will run for approximately 1.5 hours (1 hour presentation and 15-30 mins for questions and answers).

To register please visit the Educational Webinars page.

13 Apr 2016 - Industry Information Sessions

The Lands Titles Office, together with RevenueSA, the Law Society of South Australia, the Australian Institute of Conveyancers (South Australia), and PEXA Ltd, will be holding three joint Industry Information Sessions in the lead up to the introduction of the new conveyancing requirements and Electronic Conveyancing.

See Land Services' Customer Information Bulletin for full details and registration links.

15 Mar 2016 - Educational Webinars

Join us in April and May for one or more land tax, stamp duty or payroll tax webinars.

Topics include:

  • Land Tax - land held on trust
  • Stamp Duty - transfers of non-residential, non-primary production real property (Qualifying Land)
  • Stamp Duty - further trusts - Section 71(6)
  • Payroll Tax - understanding the basics - what it is, how it works
  • Payroll Tax - allowances, FBT, exemptions & rebates
  • Payroll Tax - contractors
  • Payroll Tax - groupings

Multiple dates are available, to register please visit the Educational Webinars page.

01 Mar 2016 - Stamp Duty Webinars

Have you registered for one of our stamp duty webinars? Topics include:

  • Transfers of non-residential, non-primary production real property (Qualifying Land)
  • Prescribed Goods

Each webinar runs for approximately 30 minutes. To register, please visit the Taxpayer Information Sessions page.

25 Feb 2016 - Land Tax: Land Held on Trust

Revenue Ruling LT004: Land Held on Trust has been released to clarify RevenueSA's interpretation and application of Section 13(3)(b) of the Land Tax Act 1936, primarily in respect to discretionary trusts, but equally applicable to fixed trusts, unit trusts, hybrid trusts and self-managed superannuation funds (and any combination of trusts(s)/fund(s) that have the same trustee).

27 Jan 2016 - Payroll Tax Webinars

Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays. There are four webinars in the series:

Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings 

Click here for further information and to register.

20 Jan 2016 - Email outage for Land Tax

UPDATE: The problem with receiving Land Tax emails has now been resolved 27/1/2016

We are currently experiencing a problem receiving Land Tax emails sent to landtax@sa.gov.au. Please use the alternative email address of revsaesl@sa.gov.au until we advise here that the problem has been resolved.

04 Jan 2016 - Stamp Duty on Motor Vehicles

To provide guidance to motor vehicle dealers, the following Information Circulars have been released.

Information Circular 87: Stamp Duty on Motor Vehicles: Registration of Motor Vehicles - Dutiable Value and Exemptions

Information Circular 88: Stamp Duty on Heavy Vehicles: Registration of Motor Vehicles - Dutiable Value and Exemptions

The Information Circulars also provide information on RevenueSA's compliance audit activities and disclosure and payment information. Information Circular 88 also provides information on the heavy vehicle cap.

In addition, an updated form has been released for Licenced Motor Vehicle Dealers to voluntarily disclose when vehicles exceed the exemption periods.

17 Dec 2015 - Stamp Duty Webinars


Join us in Feb/March for one or more of our free stamp duty webinars. Topics include: 

  • Further Trusts - Section 71(6)
  • Transfers of non-residential, non-primary production real property (Qualifying Land)
  • Conveyance by Direction
  • Land Transfers to/from Self Managed Super Funds (SMSF)
  • Prescribed Goods

Each webinar runs for approximately 30 minutes. There are a number of dates available, so you can choose a time that suits you and your business.

To register, please visit the Taxpayer Information Sessions page.

14 Dec 2015 - Payroll tax returns - December 2015


Please note the due date for the December 2015 payroll tax return has been extended from 7 January 2016 to 14 January 2016.

07 Dec 2015 - 2015-16 Mid-Year Budget Review

As part of the 2015-16 Mid-Year Budget Review, the Government announced that the commencement date for the first reduction of one-third of stamp duty on transfers of non-residential, non-primary production real property would be brought forward from 1 July 2016 to take effect from today, 7 December 2015.

Further information is available in Information Circular 86.

01 Dec 2015 - Stamp Duty Webinars

Did you miss out on our recent stamp duty webinars?

Good news is we are presenting them again in February 2016.

To register, please visit the Taxpayer Information Sessions page.

26 Nov 2015 - 2015 State Budget

The Statutes Amendment and Repeal (Budget 2015) Act 2015 which gives effect to measures announced by the Government in the State Budget on 18 June 2015 was today assented to by His Excellency the Governor.

For more details please see Information Circular 84

As stamp duty has been abolished on the transfer of non-realty property, these transactions are not required to be stamped or lodged with RevenueSA. This includes transactions such as a transfer of business, a transfer of a partnership interest and a transfer of unlisted shares.

16 Nov 2015 - 2015 RevenueSA Taxpayer Survey


The 2015 Taxpayer Survey has been released.

We would appreciate it if you would spend five to ten minutes to complete the survey. The survey will be open until close of business on Friday, 18 December 2015.

Your feedback is important to us. We appreciate your honest and constructive 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, as we need to range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.

14 Oct 2015 - Stamp Duty Webinars


Are you involved in the transfer of land to/from self managed superannuation funds?

Why not register for our upcoming stamp duty webinar. There are a couple of dates available, so you can choose a time that suits you and your business all from the comfort of your office.

To register please visit the Taxpayer Information Sessions page.

17 Sep 2015 - Off-the-Plan Apartment Transfer Registration Fees

The Register-General has released a LTO Notice to Lodging Parties which includes information relating to off-the-plan apartment transfer registration fees.

The LTO fee calculator for the RevNet document type Concessions/Rebates - Off-the-Plan - Conveyance of Land has been amended to conform with the LTO notice.

04 Sep 2015 - Important Message

RevenueSA has identified that some land tax instalment advices for the 2014-15 financial year have been issued with a due date of less than the normally allowed 30 days for payment.

RevenueSA is taking steps to ensure that no unnecessary recovery action is taken against these owners in this instance.

If you have already received a land tax instalment advice which allows less than 30 days for payment and you wish to seek an extension to pay, please contact RevenueSA on (08) 8204 9870 to arrange an extension of the due date if required.

31 Aug 2015 - New Commissioner of State Taxation

After 27 years as the Commissioner of State Taxation, Mike Walker retired on Friday, 28 August 2015.

Graeme Jackson commences today as the new Commissioner of State Taxation.

RevenueSA wishes Mike all the best for his retirement.

22 Jul 2015 - Stamp Duty Webinars


Free stamp duty taxpayer information webinars will be presented by RevenueSA in August and September on the topics Conveyance by Direction and Further Trusts - Section 71(6).

A number of dates are available for the webinars, so you can chose a time that suits you and your business all from the comfort of your office.

To register please visit the Taxpayer Information Sessions page.

08 Jul 2015 - Revenue Publications Released

The 2015-16 Payroll Tax Guide to Legislation has been released, along with Information Circular 83 which advises the payroll tax rate and threshold for 2015-16 and the motor vehicle and accommodation allowance rates.

01 Jul 2015 - Revenue Publications Released

The 2015-16 Land Tax Guide to Legislation is now available. In addition three Information Circulars have been released.

Information Circular 80 advises the interest rate applied to tax defaults or refunds for 2015-16.

Information Circulars 81 and 82 provide a summary of changes for land tax and the emergency services levy.

18 Jun 2015 - 2015-16 State Budget

The following taxation measures were announced by the Government as part of the 2015-16 State Budget handed down today, 18 June 2015:

From 18 June 2015

  • Abolition of stamp duty on non-real property transfers.
  • Abolition of stamp duty on non-quoted marketable securities.
  • Expansion of the availability of corporate reconstruction relief.
  • Expansion of the stamp duty concession for exploration tenements to include retention tenements.
  • Introduction of a stamp duty exemption for a principal place of residence transferred into a Special Disability Trust for no consideration.
  • Removal of the exemption available in relation to the partition of property between members of a family group.

From 1 July 2015

  • Abolition of the Hindmarsh Island Bridge Levy.
  • Extension of the small business payroll tax rebate to 2015-16.
  • Introduction of a land tax principal place of residence exemption for property transferred into a Special Disability Trust.
  • Other land tax amendments.

Measures to take effect from the date of assent

  • Expand the stamp duty exemption for interfamilial farm transfers, in particular in relation to transfers involving the use of certain types of trusts.
  • Legislate ex gratia relief for incapacitated persons.
  • Legislate ex gratia relief for disability service providers.
  • Legislate ex gratia relief for charitable and religious purposes.
  • Extend the definition of family group to include domestic partners.
  • Retrospective date of sale amendments.
  • Payment of tax on appeal.

From 1 July 2016

  • One third reduction of conveyance duty on non-residential, non-primary production real property transfers.

From 1 July 2017

  • Further one third reduction of conveyance duty on non-residential, non-primary production real property transfers.

From 1 July 2018

  • Abolition of conveyance duty on non-residential, non-primary production real property transfers.
  • Abolition of stamp duty on transfer of units in a unit trust.
  • removal of the $1 million landholder threshold.

Information Circular 75 provides an overview of the Budget measures. Additional information is provided in the following revenue publications:

04 Jun 2015 - Revenue Ruling Released


Revenue Ruling SDA011 outlines the life tenant factors to be used in situations where a life estate or a remainder estate is to be determined for stamp duty purposes.

For further information please click here.

04 Jun 2015 - Stamp Duty / Land Tax Webinars

RevenueSA is developing a number of free taxpayer information webinars and educational videos for legal, accounting and conveyancing professionals.
In order to tailor the webinars and/or educational videos to topics that the industry would like to know more about, we invite you to complete the survey below and select the topic/s that are of most interest to you.
 
Stamp Duty / Land Tax Webinars Survey
 
Webinars will replace the annual taxpayer information session and allow you to participate in sessions of interest at a time that suits you and your business. The dates for these webinars will be advertised in the new financial year.

04 Jun 2015 - Payroll Tax Annual Reconciliation Information Sessions

Free taxpayer information webinars will be conducted in July 2015 for employers with payroll tax obligations. In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions via the chat facility during the webinar.
 
A number of dates are available for the webinar, so you can choose a time that suits you and your business all from the comfort of your office.
 
If a webinar doesn't suit we will be offering a small face-to-face session. Numbers to this session will be strictly limited.
 
To register please visit the Taxpayer Education page.

25 May 2015 - RevenueSA IT System Upgrade

RevenueSA is in the process of replacing its core IT systems with a single system. The new system, RISTEC (RevenueSA Information System to Enable Compliance), is being implemented over 2 releases. Release 1 (the Payroll Tax component) successfully went live on 12 June 2012.

Over the coming weeks, RevenueSA will be embarking on a process to implement Release 2 (the Land Tax and Emergency Services Levy components).

Implementation activities will commence in June to meet the proposed go-live date of Monday, 6 July 2015.

While every effort will be made to minimise the impact to users of RevenueSA's online services, there will be periods of unavailability during June 2015.

Accordingly, advance notice is given of the following disruption to RevenueSA online services:

Registered for Payroll Tax:

RevNet will be unavailable for payroll tax users between 5.00pm Friday, 5 June 2015 and 8.00am Monday, 6 July 2015.

What does this mean to taxpayers?

Taxpayers will not be able to:

  • access RevNet to view returns;
  • make payments by EPA (Electronic Payment Authority) or generate EFT payment references;
  • update any client's details;
  • submit late lodgements of the 2013-14 Annual Reconciliation or reassessments of previously submitted annual reconciliations.

What does this mean for RevNet payroll tax users for the May 2015 Payroll Tax Return?

Taxpayers who ordinarily use RevNet to remit their monthly payroll tax via direct debit (EPA),and still wish to utilise this process for their May 2015 payment will need to ensure that the payment is made by 4 June 2015.

Taxpayers are able to use the future dating functionality in RevNet so that the payment will not be debited before 7 June 2015.

Payments for the May 2015 return during the RevNet outage period by other payment methods via financial service providers (BPay, EFT or Cheque) will be processed as normal.

If this is not possible, RevenueSA will accept payment for the May 2015 return with the2014-15 payroll tax annual reconciliation due on 21 July 2015.

What does this mean to taxpayers for the payroll tax annual reconciliation?

The 2014-15 annual reconciliation (due on 21 July 2015) is still required to be lodged via RevNet. The 2014-15 annual reconciliation will open on Monday,6 July 2015.

If a previous year's annual reconciliation needs to be lodged or reassessed then taxpayers will need to advise the details to RevenueSA outside of RevNet.

Please contact Payroll Tax Enquiries on: payrolltax@sa.gov.au or (08) 8204 9880 if you have any queries or if you need to lodge or reassess a previous year's annual reconciliation.

Registered for Certificates:

RevNet will not be available for Certificate users between: 

  • 5.00pm Friday, 5 June 2015 and 8.00am Tuesday, 9 June 2015 (long weekend); and
  • 5.00pm Friday, 26 June 2015 and 8.00am Monday, 6 July 2015 (annual property tax housekeeping process with lockout of all users).

Should you have any further questions or require additional information please contact:

ESL        revsaesl@sa.gov.auor telephone (08) 8207 2111

Land Tax landtax@sa.gov.auor (08) 8204 9870

Registered for Stamp Duty:

RevNet will not be available for stamp duty users between:

  • 5.00pm Friday, 5 June 2015 and 8.00am Tuesday, 9 June 2015 (long weekend): and
  • 5.00pm Friday, 26 June 2015 and 8.00am Monday, 29 June 2015 (annual property tax housekeeping process with lockout of all users).

Should you have any further questions or require additional information please contact Stamp Duty RevNet at revnet@sa.gov.auor telephone (08) 8207 2333

Regular broadcasts will be published in the Latest News section on the RevenueSA Homepage www.revenuesa.sa.gov.au, via RevNet and via email as required on progress of the implementation.

We thank you in advance for your patience during this implementation period.

01 Apr 2015 - Seniors Housing Grant Ex Gratia

The Seniors Housing Grant (SHG) commenced on 1 July 2014 and provides a grant of up to $8500. The SHG assists persons, over 60 years of age, to purchase or construct a new principal place of residence that is more suitable to their current needs and to reduce the impact of stamp duty.

An ex gratia relief equivalent to the SHG has been approved by the Treasurer for new home contracts entered into, or in the case of an owner builder construction commenced, between 22 February 2014 (being the date the Government announced it would introduce the SHG if re-elected) and 30 June 2014.

Revenue Ruling FHOG006 outlines the ex gratia relief.

18 Mar 2015 - Stamp Duty Off-the-Plan Apartment Concession

The Stamp Duties (Off-the-Plan Apartments) Amendment Bill 2014 was passed by the Legislative Council yesterday (17 March 2015).

The legislation gives effect to an extension of the boundaries for the stamp duty concession on the purchase of an off-the-plan apartment.

For more information on the stamp duty concession please visit the off-the-plan concession page, Information Circular 48 and Information Circular 65.

27 Jan 2015 - Payroll Tax Webinars

Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays. There are four webinars in the series:

Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings

Click here for further information and to register.

19 Jan 2015 - FHOG Revenue Ruling


Ex gratia
relief equivalent to the First Home Owner Grant (FHOG) has been approved by the Treasurer for eligible Australian Defence Force personnel applying for the FHOG but unable to satisfy the residence requirements due to posting or deployment across Australia and overseas.


Revenue Ruling FHOG005 outlines the ex gratia relief.

16 Jan 2015 - Revenue Rulings Released

In a majority of situations involving the sale of land the transferee named in the Memorandum of Transfer is the same person named as the purchaser in a contract for the sale of that land. In such cases, duty is imposed on the Transfer.

However, where the purchaser and transferee are not the same, it has previously been RevenueSA's practice to require the production of certain further documentation to explain the difference.

RevenueSA has reviewed their long standing practice and, in light of advice received and recent case law, has determined to amend its assessing practices. These are explained in Revenue Ruling SDA009.

Under the Stamp Duties Act 1923, duty is chargeable on the conveyance or transfer of property situated in South Australia. Revenue Ruling SDA010 discusses how duty is assessed with regards to the sale and purchase of a business.

23 Dec 2014 - ESL General Remission

In the 2014-15 State Budget the Government removed the fixed property Emergency Services Levy (ESL) remission (better known as the "General Remission") on all properties except principal places of residence owned by eligible pensioners and concession card holders.

The General Remission has been reinstated for all properties coded as Retired and Aged Accommodation or Independent Living Units, and all properties within the ownerships of the recognised and regulated residential parks.

Notice of Assessment, taking into consideration the General Remission, will be issued shortly to affected ownership. The existing monthly instalment payment arrangements will be available to those owners who choose to request it.

Further information is available in Revenue Ruling ESL001 .

17 Dec 2014 - Opening Hours

Over the Christmas/New Year period, RevenueSA will only be closed on the three public holidays:

  • Thursday, 25 December 2014
  • Friday, 26 December 2014
  • Thursday, 1 January 2015

Our online services will continue to operate 24/7.

15 Dec 2014 - Due date for December 2014 Payroll Tax Returns

Please note the due date for the December 2014 payroll tax return has been extended from 7 January 2015 to 14 January 2015.

10 Dec 2014 - Taxpayer Survey

Taxpayer Survey closes Friday, 12 December 2014.

04 Dec 2014 - Pay ESL and Land Tax Online

Payments for Emergency Services Levy and Land Tax can now be made securely online. Payments greater than $5 and lessthan $2000 can be made using your VISA or Mastercard. Please visit our Payments page for links.

07 Nov 2014 - 2014 Taxpayer Survey

The 2014 Taxpayer Survey has been released.

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 be open until close of business on Friday, 12 December 2014.

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, as we need the range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.

23 Oct 2014 - Payroll Tax Educational Videos


New payroll tax educational videos on the following topics have been released:

  • Understanding the Annual Deduction Entitlement
  • Understanding the Annual Deduction Entitlement (QLD & NT)
  • Understanding the Monthly Deduction Entitlement
  • Lodging your Annual Return

02 Oct 2014 - Transport Development Levy

The legislative provisions to introduce the Transport Development Levy (TDL) were contained in the Budget Measures Bill 2014 (the "Bill"). The Bill was amended by Parliament to remove the provisions that relate to the TDL.

This means the TDL will no longer be proceeding.

02 Oct 2014 - Seniors Housing Grant

The Budget Measures Bill 2014 (the "Bill") was assented to by His Excellency the Governor today.

The Bill gives effect to the Seniors Housing Grant (SHG) announced by the Government in the State Budget on 19 June 2014.

The SHG is a once off grant of up to $8500 available to natural persons, aged 60 years or more, who enter into a contract between 1 July 2014 and 30 June 2016 to purchase and build a new home.

See the Seniors Housing Grant webpage for further details.

02 Sep 2014 - ESL General Remissions - Retirement Villages


In the 2014-15 State Budget, the Government removed the fixed property Emergency Services Levy (ESL) remission (better known as the "general remission") on all properties except principal place of residences owned by eligible pensioner and concession card holders.

Pensioners who live in retirement villages, lifestyle resorts, caravan parks, mobile parks and over 55 villages (together referred to as "Retirement Villages") do not own the property they reside in but have some other arrangement with the Retirement Village owner that gives them a right to occupy the property as their place of residence. 

As the liability for ESL rests with the Retirement Village owner and not the pensioner residing on the land, the general remission is now not available on land located within a Retirement Village.

Upon consideration of industry submissions, the Government agrees in principle that pensioners and concession card holders who live in Retirement Villages should not be disadvantaged when compared with pensioners and concession card holders who own their own home in relation to the ESL.

Accordingly, the Government will work with industry to develop an appropriate scheme to ensure that pensioners and concession card holders are not adversely affected by the ESL changes announced in the 2014-15 State Budget.

01 Sep 2014 - Payroll Tax Return Due Date


As the 7th falls on a Sunday this month, the August monthly payroll tax return can be lodged up until 5pm, Monday, 8 September 2014.

21 Jul 2014 - Payroll Tax Annual Reconciliations Due


Don't forget, payroll tax annual reconciliations are due today.

11 Jul 2014 - Revenue Publications Released


The 2014-15 Payroll Tax Guide to Legislation has been released, along with Information Circular 73 which advises the payroll tax rate and threshold for 2014-15 and the motor vehicle and accommodation allowance exempt rates.


07 Jul 2014 - Payroll Tax Educational Videos


New payroll tax educational videos on registration, registration-employing in multiple jurisdictions and grouping have been released.

04 Jul 2014 - RevNet Certificates are now available


RevNet Certificate System is now available.

We apologise for any inconvenience that has been caused.

 

03 Jul 2014 - RevNet Cerificates Update


Our apologies, the RevNet Certificate System is still unavailable.

For an alternative solution, please see our previous latest news article.

03 Jul 2014 - RevNet Certificates


We are still working on rectifying issues with land tax and emergency services levy (ESL) certificates through RevNet.

In the meantime, an estimate of 2014-15 land tax and ESL liability can be determined using the land tax calculator and ESL calculator available on RevenueSA's website. Please note the information provided by the calculators is intended as a guide only, it is recommended that you obtain a certificate once they are available to confirm the tax/levy applicable.

If information is required for a settlement occurring today (Thursday. 3 July 2014) or tomorrow (Friday, 4 July 2014) please contact our land tax or ESL call centre on 1300 366 150.

We will provide updates throughout the day.

We apologies for any inconvenience this may cause.

02 Jul 2014 - RevNet Certificates Currently Unavailable


The system to request and update certificates is currently unavailable. At this stage we have not been advised when the system will be open again, but will provide you with an update tomorrow (Thursday, 3 July 2014) morning.

If information is required for a settlement occurring on Thursday, 3 July 2014 or Friday, 4 July 2014 please contact our land tax or emergency service levy call centre on 1300 366 150.

We apologise for any inconvenience this may cause.


01 Jul 2014 - Publications Released


The 2014-15 Land Tax Guide to Legislation has been released. In addition, three Information Circulars have been released.

Information Circular 70 advises the interest rates applied to tax defaults or refunds for 2014-15.

Information Circular 71 and 72 provide a summary of changes for land tax and the emergency services levy.


24 Jun 2014 - Certificates Scheduled Downtime


RevenueSA will be performing end of financial year updates between 5pm Thursday, 26 June 2014 to 9am Tuesday, 1 July 2014. During this period you will be unable to request or update certificates.

We apologise for any inconvenience this may cause.

19 Jun 2014 - State Budget 2014-15


The following taxation measures were announced by the Government as part of the 2014-15 State Budget handed down today, 19 June 2014:

  • Introduction of the Transport Development Levy (TDL).
  • Introduction of a $8500 Seniors Housing Grant (SHG) for new homes where contracts are entered into between 1 July 2014 and 30 June 2016 inclusive.
  • Removal of general remissions on the fixed property Emergency Services Levy (ESL) from 1 July 2014 for most property owners but not for eligible pensions and concession card holders.
  • Targeting of eligibility criteria for the $46 fixed property pensioner remission to eligible pensioners and concession card holders from 1 July 2014.
  • Removal of general remissions on the mobile property ESL for cars, motorcycles, historic and left-hand vehicles from 1 August 2014.
Further information is available in Information Circular 69



05 Jun 2014 - Off-the-Plan Concession Changes


Changes to the off-the plan apartment concessions will come into effect from 1 July 2014.

For eligible off-the-plan purchase contracts, entered into between 1 July 2014 and 30 June 2016 for apartments with a value of $500,000 or less, stamp duty will be payable on the deemed unimproved value of the apartment plus the value of any construction already undertaken at the date of the relevant contract and not the full market value of the apartment.

For apartments valued at over $500,000, a concession will apply of up to $15,500.

Today, the relevant descriptions of the stages of construction have been published in the Government Gazette and are also outlined in Information Circular 68.

Further information in relation to the concessions can be found in Information Circular 48 and Information Circular 65.


02 Jun 2014 - Payroll Tax Returns Due


Don't forget, payroll tax returns for May 2014 are due by 7 June 2014.

06 May 2014 - Payroll Tax Returns Due


Don't forget, payroll tax returns for April 2014 are due by 7 May 2014.

29 Apr 2014 - Taxpayer Information Sessions


A number of free taxpayer information sessions will be conducted on Wednesday, 18 June 2014 for legal, accounting and conveyancing professionals, and employers with payroll tax obligations.

Sessions being held include:

  • payroll tax - annual reconciliation process
  • payroll tax - how to comply with harmonised payroll tax legislation
  • stamp duty and land tax update
For more information and bookings please visit our taxpayer information sessions page. 

07 Apr 2014 - Payroll Tax Webinars


Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays from 1pm to 2pm (South Australian time). There are four webinars in the series:

Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings

Click here for further information and to register.

 

13 Mar 2014 - Stamp Duty Land Holder Guide to Legislation


The Stamp Duty Land Holder Guide to Legislation has been released, providing a general guide to the provisions of Part 4 of the Stamp Duties Act 1923, more commonly known as the land holder provisions.

Please click here to access.

20 Feb 2014 - BizLinks Seminar

The South Australian Small Business Commissioner is hosting a BizLinks Seminar on Thursday, 6 March 2014.

The half day seminar provides information about government services available to your business. Along with RevenueSA, there will be presenters from the ATO, ABS, ASIC, ACCC, WorkcoverSA and more.

Click here to register for this free event.

19 Dec 2013 - Stamp Duties Act 1923 Section 60A(1)


PLEASE NOTE: Revenue Ruling SDA008 originally issued on 17 December 2013 has been reworded to more accurately reflect the Ruling's intent.

On 16 December 2013, Cabinet approved the drafting of retrospective amendments to Section 60A(1) of the Stamp Duties Act 1923 to confirm and reflect RevenueSA's long-standing interpretation of this section. That is, that the 'date of sale' is the date the property in question is conveyed or transferred.

For further information please see Revenue Ruling SDA008.

18 Dec 2013 - Housing Construction Grant


To qualify for the Housing Construction Grant (HCG) an applicant must have entered into a contract to purchase a new home or a contract to build a new home between 15 October 2012 and 31 December 2013.

You have twelve months from the date of the purchase/construction of a new home in which to apply.

The HCG application form does not need to be submitted to RevenueSA by 31 December 2013 to be able to claim this grant.

Please see the HCG page for further details of the HCG.


 

16 Dec 2013 - Stamp Duty Section 71CC Ex Gratia Scheme


Section 71CC of the Stamp Duties Act 1923 provides an exemption from stamp duty on the transfer of primary production land and associated farming goods between certain relatives (family members) and/or their trustees.

RevenueSA has received advice that the exemption cannot be applied to transfers involving trusts which have more than one beneficiary, therefore, any transfers of primary production land involving trusts with more than one beneficiary are subject to ad valorem stamp duty. This advice is a significant departure from RevenueSA's long-standing assessment practices.

Having regard to the intended reach of the exemption and the existing practices of RevenueSA applying the exemption to discretionary trusts, unit trusts and self-managed superannuation funds, the Treasurer has approved an ex gratia scheme to provide stamp duty relief so that RevenueSA's existing assessing practices in relation to Section 71CC can be maintained, pending consideration of appropriate legislative amendment.

For further information please see Revenue Ruling SDA007.

13 Dec 2013 - Christmas/New Year Opening Hours


Over the Christmas/New Year period, RevenueSA will only be closed on the three public holidays:
  • Wednesday, 25 December 2013
  • Thursday, 26 December 2013
  • Wednesday, 1 January 2014

Our online services will continue to operate 24/7.

11 Dec 2013 - Due Date for December 2013 Payroll Tax Returns


Please note the due date for the December 2013 payroll tax return has been extended from 7 January 2014 to 14 January 2014.

05 Dec 2013 - HCG and Succession Duties

 

The First Home and Housing Construction Grants (Eligibility Criteria) Amending Act 2013 and the Succession Duties Repeal Act 2013 were assented to by His Excellency the Governor today.

The First Home and Housing Construction Grant (Eligibility Criteria) Amending Act 2013 adjusts the eligibility criteria of the First Home And Housing Construction Grants Act 2000 to ensure the Government's policy of providing the Housing Construction Grant to purchasers of new homes is achieved where other parties may also be eligible. See Information Circular 66 for future details.

The Succession Duties Repeal Act 2013 extinguishes any residual matters that may still arise even though succession duties were abolished as from 1 January 1980. See Information Circular 67 for further details.

22 Nov 2013 - TDL Draft Bill Consultation


The Government previously announced the introduction of a Transport Development Levy (TDL) in the Adelaide central business district, from the 2014-15 financial year.

Consultation has now opened for the draft Transport Development Levy Bill 2013. Comments on the draft Bill can be provided to RevenueSA until Friday, 31 January 2014.

Further information is available in the TDL Explanatory Memorandum located on the Transport Development Levy page.

08 Nov 2013 - HCG Ex Gratia Scheme


The Treasurer has approved an ex gratia scheme to extend the housing construction grant to new homes located in residential parks and retirement villages.See Revenue Rulings FHOG003 and FHOG004 and the housing and construction grant  for further details.

04 Nov 2013 - 2013 RevenueSA Taxpayer Survey


The 2013 Taxpayer Survey has been released.

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, 29 November 2013.

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, as we need the range of feedback to continually improve our services and develop new standards.


29 Oct 2013 - Extension of the Off-the-Plan Apartment Concession

The Government has announced today a broadening of the eligible area, for the stamp duty concession for off-the-plan apartments.

See Information Circular 65 for further details.

19 Sep 2013 - Information Circular Released

Information Circular 64 has been released to provide guidance in calculating the market value of a property, in relation to first home owner grant and housing construction grant applications, where a comprehensive home building contract has been entered into.

The Information Circular outlines a number of components which may be deducted from the consideration payable for the building work when determining the market value of the property.

10 Sep 2013 - Stamp Duty Information Circular Released


The Stamp Duty Regulations 2013 came into force on 1 September 2013. Further information can be found in Information Circular 63

16 Aug 2013 - Payment of the Housing Construction Grant


Revenue Ruling FHOG002 regarding payment of the Housing Construction Grant has been released. 



14 Aug 2013 - Financial Institution Change

RevenueSA will be changing financial insitutions from Westpac to the Commonwealth Bank of Australia on 19 August 2013

How does this affect me?

If you make payments to RevenueSA (including those made at Service SA, Bpoint, and Australia Post) via:

  • cheque or money order;
  • BPay;
  • direct debit/electronic payment authorisation (i.e. RevNet and debt management payment arrangements); or
  • credit card (including telephone payments);

you do not need to do anything differently.

If you make payments to RevenueSA for payroll tax via electronic funds transfer (EFT), you will need to update the BSB details if you have saved the transfer details in online banking. Upon lodgement of your return on RevNet the EFT Payment Advice will generate with the new BSB details. No change has been made to the account number or name.

Failure to update the BSB will result in a rejected payment, with the transfer reversed and funds refunded into your account.

Will there be any processing delays?

During the transition between financial insitutions, minor delays may occur in processing RevNet direct debit payments. It is expected that:

  • RevNet payments made up until Wednesday, 14 August 2013 will be processed on Thursday, 15 August 2013; and
  • RevNet payments made after Wednesday, 14 August 2013 will be processed on Tuesday, 20 August 2013.

Taxpayers will not be penalised for late payments due to delays in processing during this transition.

All other payments will be processed as usual.

I have a cheque from RevenueSA, will it still be valid?

If you have received a cheque from RevenueSA in relation to payroll tax (e.g. a refund) which was issued by Westpac, we request that you bank it as soon as possible.

Amounts relating to outstanding payroll tax cheques (issued by Westpac) which have not been cleared by 1 December 2013 will need to be claimed through unclaimed money.

Will the descriptor on my bank statement change?

In some cases, you may notice a slight change in the description on your bank statement, however reference will still be made to RevenueSA.

08 Aug 2013 - New RevenueSA Website Launched

RevenueSA has today launched a new-look website with improved navigation to help you find what you are looking for faster.

We welcome any feedback.

25 Jul 2013 - Payroll Tax Website Launched

The Commissioners from Revenue Offices in each Australian state and territory have today launched a joint payroll tax website.

This website will complement the work undertaken over the last six years for the harmonisation of both payroll tax legislation and administration and illustrates the significant gains made by all Australian State and Territory Revenue Offices in this area.

The website provides easy access to harmonised payroll tax documentation, legislation, state and territory contacts and education opportunities, comprising:

  • a one-stop location for harmonised payroll tax information and payroll tax return lodgement/payment portals;
  • information required by an employer registered in multiple jurisdictions regarding harmonised payroll tax components;
  • links to specific state and territory revenue office payroll tax information, and
  • a uniform presence for all revenue offices payroll tax information.

The address for the website is www.payrolltax.gov.au

22 Jul 2013 - Guides to Legislation Released

The 2013-14 Guides to Legislation have been released for land tax and payroll tax:

In addition, Information Circular 62 has been released, which outlines the payroll tax rates for 2013-14, along with the prescribed rates for motor vehicle and accommodation allowances.

17 Jul 2013 - Payroll Tax Revenue Ruling Updated

Revenue Ruling PTA013[V2] has been updated to ensure consistency with other harmonised jurisdictions.

27 Jun 2013 - Information Circulars Released

Four Information Circulars have been published today, advising:

13 Jun 2013 - Summary of Land Tax Changes 2013-14

The Commissioner of State Taxation today (13 June 2013) published a Notice in the Gazette to advise the land tax thresholds for the 2013-14 financial year. Further information is available in Information Circular 57.

06 Jun 2013 - State Budget 2013-14

The following taxation measures were announced by the Government as part of the 2013-14 State Budget handed down today, 6 June 2013:

  • the extension of the Housing Construction Grant for a further six months;
  • the extension of the scope of land tax exemptions available for land used for sporting, recreational and community based activities to a wider range of not-for-profit community associations that provide services or support to the community;
  • the introduction of a two-year payroll tax rebate payment for employers with taxable payrolls of less than or equal to $1.2 million; and
  • the inclusion of a full legislative exemption for all eligible corporate reconstructions in the Stamp Duties Act 1923.

Information Circular 56 provides an overview of the Budget measures, while Revenue Ruling PTASA002 provides further information in relation to the payroll tax rebate for small businesses.

03 May 2013 - Concession Cut-off-Dates

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
 31 Dec  2014
Off-the-Plan Stamp Duty Full Concession
 30 June 2014
Off-the-Plan Stamp Duty Partial Concession
 30 June 2016

02 May 2013 - Taxpayer Information Sessions 19/6/2013

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 sessions page

ATT: PAYROLL TAXPAYERS

If you are unable to attend due to location, you may wish to attend the harmonised payroll tax legislation session held by interstate revenue offices. Links to relevant revenue offices for bookings are located on our information sessions page.

Additionally harmonised webinars may be available in early July, if you are interested in attending one of these webinars, please register your interest on the information sessions page and we will notify you once details are confirmed.

29 Jan 2013 - Land Tax Relief upon moving into residential care on an ongoing basis

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.

21 Dec 2012 - Stamp Duty Relief for Ex-Service Persons

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.

18 Dec 2012 - Transport Development Levy in the Adelaide CBD

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.

06 Dec 2012 - State Budget and Payroll Tax Amending Legislation Assented

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.