The 2021-22 South Australian State Budget, handed down on 22 June 2021, contains a number of state revenue measures.

The legislative amendments to implement the film production payroll tax and build-to-rent land tax measures are contained in the Statutes Amendment (Budget Measures) Bill 2021 which was introduced into Parliament on 22 June 2021. The operation of these measures is subject to the Bill coming into force as an Act.

Payroll Tax

Apprentices and Trainees Exemption

Extension of eligibility period to 30 June 2022.

Wages paid to new apprentices and trainees who commence a relevant training contract between 10 November 2020 and 30 June 2022 (inclusive), will receive relief equivalent to a 12 month payroll tax exemption.

For more information see our Apprentices and Trainees page.

Film Production Exemption

Abolition of the payroll tax exemption and associated ex gratia relief for wages paid or payable by a motion picture production company, to an employee who is involved in the production of a feature film.

This exemption will cease for wages paid on or after 1 July 2021.

Land Tax

Build-to-Rent Reduction

Introduction of a land tax reduction for eligible build-to-rent projects on South Australian land, where construction commences on or after 1 July 2021.

This will apply as a 50% reduction in the land value of relevant parcels of land, where the land is being used as an eligible build-to-rent project.

The land tax reduction will be available from the 2022-23 financial year up to, and including, the 2039-40 financial year.

More details will be released outlining eligibility criteria and application process.

Register to be advised once further information is released.

Transitional Land Tax Relief

The transitional relief for eligible taxpayers impacted by the land tax reforms, will increase from 30% to 70% of the relevant increase for the 2021-22 financial year. All other eligibility criteria in relation to the relief remains unchanged.

For more information see our Transitional Land Tax Relief page.