Guides to Legislation provide a general guide to the provisions of legislation administered by RevenueSA. They provide a brief explanation of taxpayers' responsibilities, but do not constitute a Revenue Ruling.

Guides should be read in conjunction with Revenue Rulings and Information Circulars.

Betting Operations Tax

The Guide to Betting Operations Tax provides a general guide to the administration of the betting operations tax.

Guide to Betting Operations Tax

Emergency Services Levy

The Guide to Emergency Services Levy describes how the levy is applied to fixed property. Information is also provided as to the calculation method used, the various concessions available and how to request to pay the levy by instalments.

Guide to Emergency Services Levy (PDF 287KB)

Land Tax

The Guide to Land Tax Legislation and the Guide to Land Tax describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding land held on trust and shack sites.

View current Guide to Legislation: Land Tax

View current Guide to Legislation: Land Tax - Joint Owners

View current Guide to Legislation : Land Tax - Land Held on Trust

View current Guide to Legislation: Land Tax - Related Corporations

Payroll Tax

The Guide to Payroll Tax Legislation provides a general guide for employer’s of their South Australian payroll tax responsibilities under the Payroll Tax Act 2009.

View current Guide to Legislation: Payroll Tax

Stamp Duty

The Guide to Stamp Duty Land Holder Legislation provides a general guide to the provisions of Part 4 of the Stamp Duties Act 1923.

View current Guide to Legislation : Stamp Duty Land Holder