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This page provides an overview of RevenueSA’s compliance programs.
Upcoming compliance focus areas
RevenueSA is continuing to strengthen its compliance programs to help ensure South Australia’s tax and grant systems remain fair for everyone. This includes expanding the use of technology and data to identify areas where obligations may not have been fully met.
Below is an overview of some of the key areas that will receive attention. This information is provided to help taxpayers and grant recipients understand our focus and ensure they are meeting their obligations.
First Home, Construction and HomeBuilder Grants
We will be checking that recipients of these grants meet the eligibility criteria. If someone has received a grant they are not entitled to, the amount will need to be repaid.
Land Tax
Principal Place of Residence
We will be reviewing claims for the residential exemption to ensure the property is genuinely being used as the taxpayer’s principal place of residence. This includes situations where a business may be operating from a property claimed as exempt.
Amalgamations
We will identify cases where multiple land tax thresholds have been applied because properties have not been correctly amalgamated under one ownership record. This can occur due to variations in how names are recorded (e.g., spelling differences, maiden vs married names, shortened or anglicised names).
Related Corporations
We will review corporate groups to ensure related entities are correctly identified and that properties are aggregated where required.
Payroll Tax
Unregistered Entities
We will identify employers or groups whose wages exceed the payroll tax threshold but who have not registered with RevenueSA.
Verification Audits
Audits will continue for registered clients, with a focus on contractors, rebate schemes and grouping provisions.
Stamp Duty
Conveyance of Land and Business
We will review transactions to identify any unpaid or underpaid stamp duty, including potential avoidance arrangements.
RevenueSA Online
We will check for incorrect classifications of documents lodged through RevenueSA Online that may lead to underpayments. Where necessary, further enquiries will be made to rule out potential fraudulent activity. Compliance with the system’s User Agreement for RevenueSA Online Stamp Duty Conveyance will also be monitored.
Land Holder Provisions
We will ensure compliance with the land holder rules in Part 4 of the Stamp Duties Act 1923.
Foreign Owner Surcharge
We will confirm that foreign individuals, companies and trusts acquiring residential land in South Australia are paying the required 7% foreign ownership surcharge.
Insurance
We will continue to monitor compliance with the general and life insurance provisions of the Stamp Duties Act 1923.
Contact us
| revsacompliance@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8226 3834 |
| post |
RevenueSA Kaurna Country GPO Box 2149 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.