As COVID-19 continues to adversely impact many South Australians financially, relief is available for taxpayers who meet specific criteria. Read more about the relief for these specific taxes and grants below:
Job Accelerator Grants (now closed)
Emergency Cash Grants for small business (now closed)
Land tax
Land tax relief for landlords - extension of relief announced
Land tax relief is available for eligible non-residential and residential landlords and eligible commercial owner-occupiers in response to COVID-19.
Applications have now closed
Non-residential landlords
Eligible non-residential landlords may be eligible for land tax relief and there are two stages to the land tax relief measure:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period is assessed separately. You need to meet all the criteria for the period to receive relief for that period.
The maximum land tax relief available is 50% of the 2019-20 land tax liability of the relevant property. You may apply for relief of up to 25% in each period.
Residential landlords
Eligible residential landlords may be eligible for land tax relief and there are two stages to the land tax relief measure:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period is assessed separately. You need to meet all the criteria for the period to receive relief for that period.
The maximum land tax relief available is 50% of the 2019-20 land tax liability of the relevant property. You may apply for relief of up to 25% in each period.
Commercial owner-occupiers
Commercial owner-occupiers may be eligible for land tax relief in Period 2 (31 October 2020 to 30 April 2021)
The maximum land tax relief available is 25% of the 2019-20 land tax liability of the relevant property.
Land tax deferral – 2019-20 third and fourth instalments
Businesses and individuals paying land tax quarterly in 2019-20 will be able to defer payment of their third and fourth quarter instalments for up to six months.
While businesses and individuals will be sent their land tax notices of assessment as usual, no application process will be required. There is no requirement to contact RevenueSA to put this new arrangement in place.
The deferral does not relate to previous outstanding arrears.
Land tax reform transition fund
The previously announced land tax reform transitional relief fund available to eligible taxpayers whose land tax bill will increase as a result of the changes in aggregation of land commencing from 1 July 2020 will be increased from 50% to 100% of the increase in an eligible taxpayer’s 2020-21 land tax assessment. This will be subject to the existing criteria.
See transitional land tax relief page for further information on criteria for the land tax transitional fund.
Payroll Tax
Payroll Tax Deferral for Tourism, Hospitality and Gyms/Other Businesses
On 31 December 2021, the Government announced the introduction of a range of COVID-19 business support measures including a payroll tax deferral for the tourism and hospitality sector and gyms/other businesses (within the 9111 and 8211 ANZSIC codes as well as those required to operate under the 1 person per 7 square metre density restriction) impacted by the COVID-19 trading restrictions commencing on 27 December 2021.
The deferral is available upon application to RevenueSA as part of the monthly return lodgement (which is currently under development). Any eligible business is able to apply for a deferral of payroll tax payments due over the period January to March 2022 (for the return periods of December 2021 to February 2022). Deferred payments are due from April 2022, however, businesses continuing to suffer ongoing hardship are able to apply for alternative repayment arrangements on a case by case basis.
There are no restrictions (for example, turnover or wage level) on businesses eligible for relief provided that a business operates in an eligible sector or is required to operate under the 1 person per 7 square metre density restriction and self-declares that it has been significantly impacted by the COVID-19 trading restrictions.
Do I need to apply for the deferral?
Yes. The deferral is not automatically applied.
All businesses in the tourism and hospitality sector and gyms/other businesses (within the 9111 and 8211 ANZSIC codes as well as those required to operate under the 1 person per 7 square metre density restriction) impacted by the COVID-19 trading restrictions commencing on 27 December 2021 are able to apply for a deferral of payroll tax payments due over the period January to March 2022 (for the return periods of December 2021 to February 2022).
You can nominate to defer your obligation when submitting your monthly return in RevenueSA Online, refer to the RevenueSA Online Help Lodge a Monthly Return (for return periods December 2021 to February 2022) - COVID-19 (PDF 558KB).
Is this relief only for businesses that closed because of COVID-19?
No, the business does not need to be closed to be eligible for the relief, however, to qualify for the deferral, the business needs to operate in an eligible industry (i.e. tourism, hospitality and gym/fitness, within the 9111 and 8211 ANZSIC codes as well as those businesses required to operate under the 1 person per 7 square metre density restriction).
When is the payment due if I chose to defer my payroll tax obligations for the December 2021 to February 2022 return periods?
Deferred payments are due from April 2022.
Your annual reconciliation, due 28 July 2022, will factor in any deferred payroll tax obligations. You will not need to make any additional payments, other than your annual reconciliation balance.
If you wish to pay earlier, you can with your April and/or May 2022 returns. To do so, just add the amount of deferred payroll tax you would like to pay to your payroll tax obligation for those return periods.
My business closed due to COVID-19. What does this mean for my payroll tax obligations?
If your business has ceased to employ and won’t recommence trading in the future, you may cancel your payroll tax registration.
Please email RevenueSA at payrolltax@sa.gov.au advising that you wish to cancel your registration, indicating your taxpayer number and date of cancellation. RevenueSA will email you when you are able to complete your final lodgement in RevenueSA Online. For more details see our RevenueSA Online page.
If I apply for the deferral, do I still have to lodge my monthly payroll tax returns?
Yes, monthly payroll tax returns must be lodged to capture wages for each month. This is for reporting purposes only.
If my monthly tax liability is under the threshold, do I need to lodge a nil return like normal?
Yes, you still need to lodge a nil return.
I have set up future dated payments. Do I need to cancel these?
Yes, you will need to log into RevenueSA Online to cancel future payments.
View instructions on how to void a payment (108KB)
Can I still make a monthly payment if I wish?
Yes, if you have elected to defer you can still make a monthly return payment (which may be less than your payroll tax obligation). This will reduce the amount you will need to pay at the end of the deferral period.
Do I still need to make monthly payments beyond the deferral period?
It is important that even if you can’t pay the full amount of payroll tax for each month (beyond the current deferral period) that you still lodge your payroll tax returns (together with an affordable payment amount) to avoid the automatic application of interest and penalty tax.
I have paid my December return, but my business is in a sector that has been provided relief and I wish to apply for a refund?
If your business is eligible for a deferral and has recently made a payroll tax payment for any of the eligible return periods, you can request a refund. Please email RevenueSA at payrolltax@sa.gov.au, indicating your taxpayer number and advising that you would like to apply for a refund.
Concerned about meeting your deferred payroll tax obligations?
If you are struggling to meet your payment obligations after the deferral period, you are encouraged to pay as much of your monthly payroll obligations as you can between April 2022 and June 2022.
Upon lodgement of your Annual Reconciliation for the 2021-22 financial year, you will receive a Notice of Assessment for any outstanding payroll tax liability. At this point, you can contact RevenueSA’s Debt Management Services team who will work with you to negotiate a suitable payment plan to assist you to manage any liability from the 2021-22 financial year, together with future monthly obligations for the 2022-23 financial year.
Previous Payroll Tax Relief
The following COVID-19 payroll tax relief has ended.
JobKeeper Payment (Commonwealth)
Businesses whose employees qualified for the Federal Government’s JobKeeper support payments were exempt from paying any payroll tax on the wage subsidy.
Payroll Tax Waiver for employers with grouped Australian wages of up to $4 million
Businesses and business groups with Australian (annualised grouped) wages up to $4 million received a payroll tax waiver for the months of April to June 2021 (for the return periods of March 2020 to May 2021).
Identification of whether your business was eligible for a waiver of payroll tax was based on the actual wages declared during the 2018-19 financial year.
The payroll tax waiver did not extend to government organisations.
Businesses that received a waiver still needed to lodge the annual reconciliation for each financial year.
For information about the annual reconciliation, refer to our Annual Reconciliation page.
What evidence is required to be retained?
You need to retain any evidence that your business was adversely impacted by COVID-19 including BAS Statements, financial statements, and evidence of JobKeeper payments.
Payroll Tax Deferral & Waiver for employers with grouped Australian wages over $4 million
Businesses and business groups with wages over $4 million who were adversely impacted by COVID-19 could elect to defer their payroll tax payments for the March to November 2020 return periods until 14 January 2021.
Identification of whether your business was eligible to defer payroll tax was based on the actual wages declared during the 2018-19 financial year.
In addition, businesses with employees that qualified for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 also received a waiver of the payroll tax payable on all wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).
The payroll tax deferral and waiver did not extend to government organisations.
Businesses that received a deferral and/or waiver still needed to lodge the annual reconciliation for each financial year.
For information about the annual reconciliation, refer to our Annual Reconciliation page.
What information do I need to retain to show my business has been adversely impacted by COVID-19?
A deferral may be subject to an audit by RevenueSA. You may be requested to provide documentation to demonstrate that your business was adversely impacted by COVID-19. Evidence could include the following:
- BAS Statement
- Financial statements
- Sales figure comparisons from this year compared to last year
- Evidence that you have received JobKeeper payments.
This is not a comprehensive list. Other evidence may be provided if it clearly shows your business has been adversely impacted.
What does adversely impacted mean?
If your turnover, profit, customers, bookings, retail sales, supply contracts or other factors were negatively affected, compared to normal operating conditions you were considered ’adversely impacted’.
Other relief measures
Applications are now closed
The Small Business Grant program provides support to South Australian small businesses that are highly impacted by the COVID-19 pandemic.
The first round of Small Business Grants opened 21 April 2020 and closed 1 June 2020.
The second round of Small Business Grants includes $10,000 grants for eligible small businesses that employ staff and are receiving the JobKeeper extension from 28 September 2020 (JobKeeper extension 1) or from 4 January 2021 (JobKeeper extension 2).
The second round of Small Business Grants also introduces $3,000 grants for small businesses that do not employ staff, are operating from commercial premises, and are receiving JobKeeper extension 1 or 2.
Information on this grant is available at https://www.treasury.sa.gov.au/Growing-South-Australia/COVID-19/Small-Business-Grants-Round-2
If you require further information please email smallbusinessgrant@sa.gov.au
The Government is relaxing the existing Job Accelerator Grant (JAG) criteria requiring an employer to have maintained their overall employment levels for a full year to be eligible for their second anniversary JAG payment. The Government understands that due to the impact of COVID-19, some employers may not be able to meet this criteria.
Claims for the second JAG payment from 1 February to 30 June 2020 will be assessed on staffing levels as at 31 January 2020 rather than the relevant two year anniversary date.
If you have applied for JAG, please see the Claim the Grant page for details on how to claim the grant.
If you have any questions in relation to the above relief measures please contact RevenueSA.
- Huge business jobs boost as more payroll tax relief announced – Media Release - 28 September 2020
- COVID-19 land tax relief boost for landlords and tenants – Media Release - 8 September 2020
- COVID-19 land tax relief extension for landlords and tenants - Media Release - 30 July 2020
- Landlords and tenants benefit from extra $50m in land tax relief - Media Release - 24 April 2020
- JobKeeper payments exempt from payroll tax - Media Release - 4 April 2020
- Supporting Australian Workers and Business - Media Release - 22 March 2020
- Prime Minister of Australia, The Hon Scott Morrison MP - Media
- Premier of South Australia, Steven Marshall MP - Media
Accuracy of Supporting Information
Recipients of any tax relief packages in relation to COVID-19 (including waivers, deferrals or other tax relief) may be subject to an audit by representatives of RevenueSA.
You are required to retain supporting information for a period of five years after the relief has been approved and/or provided to you.
If, during an audit or investigation, the information is found to be inaccurate or fraudulent, the relief amount may be repayable on demand, which may include further penalties.
Contact Us
When contacting us please provide your details, including your taxpayer numbers if possible.
This could be your ownership number, assessment number, SA taxpayer number, or similar. You may need to provide your vehicle details (if about motor vehicle stamp duty), property details (if about property stamp duty or a housing grant) or other information to help us identify you and help with your query.
| Phone | (08) 8226 3750 |
|---|---|
| revenuesa@sa.gov.au | |
| Post | GPO Box 1353, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.
| payrolltax@sa.gov.au | |
| phone | (08) 8226 3750, select option 5 |
| fax | (08) 8226 3805 |
| post | GPO Box 2418, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| landtax@sa.gov.au | |
| phone | (08) 8226 3750, select option 2 |
| fax | (08) 8207 2100 |
| post | GPO Box 1647, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your client number and your ABN.
| revenuesa@sa.gov.au | |
| phone | (08) 8226 3750 |
| fax | (08) 8226 3805 |
| post | GPO Box 1353, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).