Where an objection to an assessment or a decision has been lodged, RevenueSA is still permitted to take action to recover the outstanding debt. Where required, RevenueSA will take some form of action to protect the revenue base such as placing a charge or caveat over property.

When you lodge an objection it may be appropriate to discuss this issue with RevenueSA.

It is important to be aware that interest will continue to accrue on any outstanding debt. It is suggested that payments could be made towards the debt whilst an objection is being considered, in the event the objection is disallowed. If the objection is upheld, in your favour, then any overpayments together with interest, will be refunded to you.

In matters where an appeal is lodged, to the Commissioner’s assessment/decision or the Minister’s determination, a payment of half (50%) of the outstanding debt must be made prior to lodgement of the appeal with the Court (other than for first home owner grant debts).

For more information on how to lodge an objection or appeal please see our objections and appeals page.

  • The following interest rate table shows the effective interest rate for refunds and tax defaults since the commencement of the Taxation Administration Act 1996.

    Period

    Refunds

    Defaults

    1 July 2023 to 30 June 20243.9%11.9%
    1 July 2022 to 30 June 20231%9%
    1 July 2021 to 30 June 20220.04%8.04%
    1 July 2020 to 30 June 20210.10%8.10%

    1 July 2019 to 30 June 2020

    1.54%

    9.54%

    1 July 2018 to 30 June 2019

    1.96%

    9.96%

    1 July 2017 to 30 June 2018

    1.73%

    9.73%

    1 July 2016 to 30 June 2017

    2.01%

    10.01%

    1 July 2015 to 30 June 2016

    2.15%

    10.15%

    1 July 2014 to 30 June 2015

    2.69%

    10.69%

    1 July 2013 to 30 June 2014

    2.82%

    10.82%

    1 July 2012 to 30 June 2013

    3.66%

    11.66%

    1 July 2011 to 30 June 2012

    5.00%

    13.00%

    1 July 2010 to 30 June 2011

    4.80%

    12.80%

    1 July 2009 to 30 June 2010

    3.13%

    11.13%

    1 July 2008 to 30 June 2009

    7.75%

    15.75%

    1 July 2007 to 30 June 2008

    6.37%

    14.37%

    1 July 2006 to 30 June 2007

    5.87%

    13.87%

    7 July 2005 to 30 June 2006

    5.68%

    13.68%

    8 July 2004 to 6 July 2005

    5.51%

    13.51%

    1 July 2001 to 7 July 2004

    4.89%

    12.89%

    1 July 2000 to 30 June 2001

    5.95%

    13.95%

    1 July 1999 to 30 June 2000

    4.80%

    12.80%

    1 January 1999 to 30 June 1999

    8.80%

    16.80%

    1 July 1998 to 31 December 1998

    8.80%

    16.80%

    1 January 1998 to 30 June 1998

    8.80%

    16.80%

    1 July 1997 to 31 December 1997

    9.80%

    17.80%

    1 January 1997 to 30 June 1997

    10.50%

    18.50%

    • Contact us