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.
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
JobKeeper Payment (Commonwealth)
Under existing payroll tax legislation, the JobKeeper payment – part of the Commonwealth’s stimulus measures to keep eligible businesses connected with their workforce during the coronavirus crisis - would attract payroll tax.
The COVID-19 Emergency Response Bill 2020 (SA), which was assented to on 9 April 2020, includes an amendment to the Payroll Tax Act 2009 to ensure South Australian businesses whose employees qualify for the Federal Government’s JobKeeper support payments will be exempt from paying any payroll tax on the wage subsidy.
Payroll tax waiver – businesses with Australian grouped wages up to $4 million
Businesses and business groups with Australian (annualised grouped) wages of up to $4 million will receive a payroll tax waiver. Eligible employers will not be required to pay any payroll tax for the months of April 2020 to June 2021 (for the return periods of March 2020 to May 2021).
Where businesses meet the criteria of Australian (annualised grouped) wages below $4 million for 2018-19 no application will be required – RevenueSA will notify these businesses through RevenueSA Online.
Monthly payroll tax returns must still be lodged to capture wages for the month, with no payment to be made.
Payroll tax deferral – businesses with Australian grouped wages over $4 million
Businesses and business groups with Australian (annualised grouped) wages above $4 million that can demonstrate they are adversely impacted by COVID-19 can elect to defer their payroll tax payments for the March to November 2020 return periods until 14 January 2021.
In addition, business whose employees qualify for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 will also receive a waiver of the payroll tax payable on other wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).
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).
| 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.
| jobsgrant@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).