Guides to Legislation provide a general guide to the provisions of legislation administered by RevenueSA. They provide a brief explanation of taxpayers' responsibilities, but do not constitute a Revenue Ruling.
Guides should be read in conjunction with Revenue Rulings and Information Circulars.
Betting Operations Tax
The Guide to Betting Operations Tax provides a general guide to the administration of the betting operations tax.
Land Tax
The Guide to Land Tax Legislation and the Guide to Land Tax describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding land held on trust and shack sites.
View current Guide to Legislation: Land Tax
View current Guide to Legislation: Land Tax - Joint Owners
View current Guide to Legislation : Land Tax - Land Held on Trust
View current Guide to Legislation: Land Tax - Related Corporations
2022-23 Guide to Legislation: Land Tax
2021-22 Guide to Legislation: Land Tax
2020-21 Guide to Legislation: Land Tax
2019-20 Guide to Legislation: Land Tax (PDF 447KB)
2018-19 Guide to Legislation: Land Tax (PDF 435 KB)
2017-18 Guide to Legislation: Land Tax (PDF 427KB)
2016-17 Guide to Legislation: Land Tax (PDF 505KB)
2015-16 Guide to Legislation: Land Tax (PDF 458KB)
2014-15 Guide to Legislation: Land Tax (PDF 459KB)
2013-14 Guide to Legislation: Land Tax (PDF 456KB)
2012-13 Guide to Legislation: Land Tax (PDF 421KB)
2011-12 Guide to Legislation: Land Tax (PDF 418KB)
2010-11 Guide to Legislation: Land Tax (PDF 407KB)
Payroll Tax
The Guide to Payroll Tax Legislation provides a general guide for employer’s of their South Australian payroll tax responsibilities under the Payroll Tax Act 2009.
2022-23 Guide to Legislation: Payroll Tax
2021-22 Guide to Legislation: Payroll Tax
2020-21 Guide to Legislation: Payroll Tax
2019-20 Guide to Legislation: Payroll Tax (PDF 531KB)
2018-19 (from 1 January 2019) Guide to Legislation: Payroll Tax (PDF 472KB)
2018-19 (up to 31 December 2018) Guide to Legislation: Payroll Tax (PDF 473KB)
2017-18 Guide to Legislation: Payroll Tax (PDF 636KB)
2016-17 Guide to Legislation: Payroll Tax (PDF 544KB)
2015-16 Guide to Legislation: Payroll Tax (PDF 554KB)
2014-15 Guide to Legislation: Payroll Tax (PDF 540KB)
2013-14 Guide to Legislation: Payroll Tax (PDF 513KB)
2012-13 Guide to Legislation: Payroll Tax (PDF 429KB)
2011-12 Guide to Legislation: Payroll Tax (PDF 1130KB)
2010-11 Guide to Legislation: Payroll Tax (PDF 456KB)
Stamp Duty
The Guide to Stamp Duty Land Holder Legislation provides a general guide to the provisions of Part 4 of the Stamp Duties Act 1923.