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 table below shows the effective interest rates for refunds and tax defaults.

    Period

    Refunds

    Defaults

    1 July 2026 to 30 June 20274.43%12.43%
    1 July 2025 to 30 June 20263.78%11.78%
    1 July 2024 to 30 June 20254.36%12.36%
    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%

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