Prescribed Associations

Status: Current
Legislation: Land Tax Act 1936  |  Land Tax Variation Regulations 2013
Date Issued: 27 June 2013

Information Circulars do not have the force of law.

Pursuant to Section 4(1)(k) of the Land Tax Act 1936, land owned by an association may be eligible for an exemption from land tax, subject to certain criteria being satisfied.

As part of the 2013-14 Budget, the Government announced an extension of the scope of land tax exemptions available to various not-for-profit associations that provide services or support to the community or a sector of the community.

The Land Tax Variation Regulations 2013 were promulgated today and will apply to land held from 30 June 2013.

Accordingly, associations that provide services or support to the community, or a sector of the community, in the areas of literature, science, languages, the arts or the preservation of historical, traditional or cultural heritage, or for a similar purpose, may now be eligible for a land tax exemption on the land used for these activities, subject to certain criteria being satisfied.

Eligible associations will need to complete an Application for land tax exemption or relief, providing all the required documentation. You can find further information on the Exemptions page and forms page

Associations that have their initial application for exemption approved by RevenueSA will not need to apply for an exemption every year.

Eligible associations will need to notify RevenueSA if their eligibility for exemption changes

View this Information Circular as a PDF (PDF 253KB)