Information Circulars & Revenue Rulings - Land Tax


SDALT001Tax Relief Measures for those impacted by the Bushfire29/9/2020Revenue Ruling
LT004Land Held on Trust - Section 13(3)(b)25/2/2016Revenue Ruling
IC079Special Disability Trusts18/6/2015Information Circulars
IC061Prescribed Associations27/6/2013Information Circular
LT003Land Tax Relief upon moving into residential care on an ongoing basis29/1/2013Revenue Ruling
LT001Land Tax Relief for Deceased Estates4/8/2010Revenue Ruling

Historical Rates

See Rates & Threshold page for future rate information

IC091Summary of Changes 2016-171/7/2016Information Circular
IC081Summary of Changes 2015-161/7/2015Information Circular
IC071Summary of Changes 2014-151/7/2014Information Circular
IC057Summary of Changes 2013-1413/06/2013Information Circular
IC046Summary of Changes 2012-137/6/2012Information Circular
IC024Summary of Changes 2011-1216/6/2011Information Circular
IC017Summary of Changes 2010-11 15/7/2010Information Circular

Tax Administration and Budget Releases

See State Budget Updates page for future Budget information

See Interest & Penalty page for future interest & penalty information

IC098State Budget 2016-17: Land Tax Amendments15/12/16Information Circular
IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016Information Circular
IC093State Budget 2016-17 7/7/2016Information Circular
IC090Interest Rates 2016-171/7/2016Information Circular
IC081Summary of Changes 2015-161/7/2015Information Circular
IC080Interest Rates 2015-16 Replaced by IC0901/7/2015Information Circular
IC0782015-16 State Budget: Land Tax Amendments18/6/2015Information Circular
IC075State Budget 2015-1618/6/2015Information Circular
IC070Interest Rates 2014-15 Replaced by IC0801/7/2014Information Circular
IC058Interest Rates 2013-14 Replaced by IC07027/6/2013Information Circular
IC056 State Budget 2013-1406/06/2013Information Circular
IC050Interest Rates 2012-13 Replaced by IC0583/7/2012Information Circular
IC039Debt Management Process22/5/2012Information Circular
IC033Minister for Finance Withdrawn28/11/2011Information Circular
IC025Interest Rates 2011-12 Replaced by IC0501/7/2011Information Circular
LT002Quarterly Instalments - Interest & Penalty Tax19/1/2011Revenue Ruling
TAA01Application of Interest & Penalty Tax19/1/2011Revenue Ruling
IC015Interest Rates 2010-11 Replaced by IC0255/7/2010Information Circular

View a sequential list ofall RevenueSA Information Circulars.

View a sequential list of all RevenueSA Revenue Rulings.

Please note: A new publication system was introduced on 1 July 2009 as a method of publishing and disseminating decisions on the interpretation of legislation administered by RevenueSA (Revenue Rulings) and of changes in administrative practices or taxation laws (Information Circulars).

Prior to 1 July 2009, this information was published as Circulars. A review has been undertaken on their content and current information has been reissued in Revenue Ruling (RR) or Information Circular (IC) format, or is available in another publication or on the RevenueSA Internet site.

View historical Land Tax Circulars (information only).