Certificates (Land Tax & ESL)

RevenueSA Online allows registered users to:

  • request and receive online South Australian Emergency Services Levy (ESL) and Land Tax Agent Certificates and pay the associated certificate request fee;
  • print ESL and Land Tax Agent Certificates requested through RevenueSA Online;
  • make an online payment of the outstanding liability on Certificates requested through RevenueSA Online or the Land Services Group (DTEI) Property Interest Report; and
  • request an online update of Certificates requested via RevenueSA Online or the Land Services Group Property Interest Report.

How do I register as a RevenueSA Online user?

First you need to register as a RevenueSA Online User.

Register to use RevenueSA Online Certificates

All RevenueSA Online users are required to accept and comply with the Terms of Use when accessing and using RevenueSA Online.

Is there different user access?

Yes. Three user access types are available in RevenueSA Online for stamp duty conveyance:

Administrator

A user at this level can perform all the functions of a General User and can also invite additional users to use the Certificates functionality.

General User

Allows the user general access to the certificates component. It does not include maintaining default bank accounts.

Read Only User

This type of user can only view certificates, there is no access to request, update or pay certificate liabilities.

How do I register for Certificates?

To become a registered user of Certificates please contact out RevSupport team.

How do I use the system?

General

Certificates

How do I make payments?

Payments are debited from a nominated bank account.

As part of the application process, an Electronic Payment Authorisation form is completed for each bank account you wish to use for making payments via RevenueSA Online. Several bank accounts can be nominated for this purpose.

Bank account details are held in a secure environment within RevenueSA's internal database and are not transferred across the Internet.

The electronic payment is initiated by a user within RevenueSA Online. RevenueSA cannot independently access your bank accounts, only payments initiated by the user will occur. The user has the ability to select the appropriate, pre-nominated account they wish to use to make a payment in RevenueSA Online.

When will the payment be shown on my bank statement?

You can specify different bank accounts for request fee and liability payments.

All payments are processed at the end of each business day.

The certificate request fee transactions will be deducted individually from the nominated bank account. All liability payments (amounts shown as outstanding on the Certificate) each day will be combined together into a payment file which will be debiting as one amount (being the total of liabilities paid) to the nominated bank account.

The breakdown of payment information is available via the Payment Enquiry function in RevenueSA Online.

Can I cancel a payment or certificate request?

Certificate request fees and liability payments cannot be reversed.

However if you contact our RevSupport team on the same business day of the request and/or payment, we may be able to cancel if it has been incorrectly submitted.

Who can view and update certificates?

Only the agent/organisation who has requested the Certificate either through a Property Interest Report (PIR) or RevenueSA Online can view and/or update a certificate.

What do I do if my certificate is not appearing in RevenueSA Online?

The Certificate Enquiry / Update a Certificate Help provides details on how to enquire on a Certificate.

If you still have difficulty viewing your certificate, please contact the RevSupport team.

How long will it take for RevenueSA to respond to a RevSA Query request for a certificate requested via RevenueSA Online?

All certificate requests that are forwarded to RevenueSA for manual intervention (i.e. where the certificate liability cannot be determined via RevenueSA Online) will be actioned within three business days.

What are the fees to request new certificates?

For the 2018-19 financial year they are:

Land tax - $33.25
Emergency Services Levy - $15.80

*Please note prices may change, however RevenueSA Online users will be notified in advance.

How long are certificates valid for?

Emergency services levy and land tax certificates are valid for three months from date of purchase. They can be updated in RevenueSA Online at no cost for the validity period.
What are the rules for updating certificates within RevenueSA Online?

The update facility in RevenueSA Online allows you to obtain reviewed information for a property up to the due date of the initial certificate. Where the due date of the initial certificate falls in the next financial year, an update may be requested in that next financial year, prior to the due date. The update request will provide information applicable to the new financial year and the due date will remain the same. Updates are provided via RevenueSA Online at no cost.

Certificate Application Notes

A check should be made to ensure that the Certificate requested is in respect to the property subject to sale.

RevenueSA cannot accept responsibility for apportioning the emergency services levy or land tax in circumstances that only a portion of the property is being sold. The emergency services levy and/or land tax in respect of the whole of the assessment must be paid in full in order to discharge any person from liability.

Notwithstanding payment of the amount of ESL or land tax shown on the Certificate, the owner as at 1 July (ESL) or 30 June (land tax) will remain liable for any additional tax resulting from a reassessment of the financial year in which the Certificate is purchased and/or any reassessment of prior financial years.

A Certificate is only valid for the financial year shown. If the change of ownership, usually being the date of settlement, will not occur before the end of the financial year, another Certificate is required in respect of the next financial year or requests for Certificates should not be made until the next financial year (i.e. from 1 July).

Payment on an ESL Agent Certificate

If the amount of ESL shown on the Certificate is not paid in full the purchaser may become liable for the whole of the amount of Levy outstanding as at the date of settlement, prior to any recovery action being taken against the vendor.

Payment on a Land Tax Agent Certificate

If the outstanding amount on the Certificate is paid in full by the stipulated due date, the purchaser of the land is indemnified from any reassessment of a land tax liability on the land for the current and prior financial years. The vendor does not receive such an indemnity and is liable for any land tax that may be reassessed for the current or prior financial years.

The purchaser is only protected in respect of the tax for the financial year for which this certificate is issued.

Regulation 5 under the Land Tax Act 1936 requires that lodgement of an advice of transfer where there is a change of ownership of land i.e. settlement has been held, for which a transfer will not be registered at the Lands Titles Office on or before 30th June of the financial year in which the change occurred. Such advices must be lodged with RevenueSA by the 31st July of the next financial year.

Need some guidance?

See our land tax pages, read our Guide to Legislation or watch one of our Educational Videos for information on land tax.

See our emergency services levy pages, read our Guide to ESL or watch one of our Educational Videos for information on the emergency services levy.

Need assistance?

For system support Contact our RevSupport team at revsupport@sa.gov.au or (08) 8207 2333.

For land tax assistance please contact our Communication Team at landtax@sa.gov.au or on (08) 8204 9870.

For emergency services levy assistance please contact our Communication Team at revsaesl@sa.gov.au or on 1300 366 150.

During business hours (Monday to Friday, 8:30am to 5:00pm)