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:

Land tax (now closed)

Payroll tax

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.

View more information

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.

View more information

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.

View more information

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.

View more information

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.

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.

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.

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