The following changes came into effect for land tax from midnight 30 June 2020:
Threshold and rates:
- An increase of the threshold to $450,000
- A threshold of $25,000 introduced for trust ownerships
- Surcharge rates introduced for trust ownerships
- A reduction of the top-tier rate of land tax
Assessment of land tax
From the 2020-21 financial year, changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Provisions were also introduced to group land owned by related corporations for the assessment of land tax. If you own land with different persons or corporations, and land tax applies, you may receive more than one Land Tax Assessment.
Find out more about changes to assessment for land owned in multiple ownerships on our How is land tax assessed page.
Find out more about how land held on trust is assessed for land tax on our Land held on trust page.
Find out more about the grouping of related corporations on our Related Corporations page.
Exemptions and ex-gratia
Relief from land tax may be available if your Land Tax Assessment increases between $2,500 and $102,500 in the relevant year as a result of the changes in aggregation.
See the transition fund page for more information on eligibility and how to apply
Land that is subject to a heritage agreement under the Native Vegetation Act 1991 that is noted against the relevant instrument of title, or against the land, in accordance with Section 23B(3) of that Act is eligible for a land tax exemption.
Build-to-rent land tax concession
The 2021-22 State Budget proposed the Introduction of a land tax reduction for eligible build-to-rent projects on South Australian land, where construction commences on or after 1 July 2021.
This will apply as a 50% reduction in the land value of relevant parcels of land, where the land is being used as an eligible build-to-rent project.
The land tax reduction will be available from the 2022-23 financial year up to, and including, the 2039-40 financial year.
More details will be released outlining eligibility criteria and application process once the relevant legislative instrument passes parliament.
Affordable Community Housing Land Tax Exemption
The Affordable Community Housing Land Tax Exemption Pilot provides eligible property owners with ex gratia relief, equivalent to a land tax exemption for property they rent through a participating community housing provider for affordable housing purposes.
The pilot program will run for 5 years, commencing 1 March 2020 and is limited to 100 South Australian properties.
See the affordable community housing land tax exemption pilot page for more information on eligibility and how to apply
Affordable housing land tax concession
Developers are able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief will be equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land.
Relief will be limited to a 12 month period and will be conditional on developers entering into a Land Management Agreement or similar arrangement with the SA Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.
See the affordable housing land tax concession page for more information on eligibility and how to apply
Developers are able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief will be equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land.
Relief will be limited to a 12 month period and will be conditional on developers entering into a Land Management Agreement or similar arrangement with the SA Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.
See the affordable housing land tax concession page for more information on eligibility and how to apply
How am I impacted by the changes?
Only some owners are impacted by the changes. Read below to see what changes apply to you.
I only own land that is exempt
If your land is already exempt, the exemption will continue and it will not be liable to land tax.
I only own one taxable property and it is not owned on behalf of a trust
There are no changes to how your land tax is assessed.
If the taxable site value for your land does not exceed $450,000 you won’t receive a Land Tax Assessment.
I own multiple taxable properties that are all owned by the same owner(s) and not on behalf of a trust
There are no changes to how your land tax is assessed.
If the combined taxable site value for your land does not exceed $450,000, you will not receive a Land Tax Assessment.
I own land in different ownerships (for example, you own land in your own right and land with other owner(s))
There are changes to how your land will be assessed.
Find out more on our How is land tax assessed page.
I own land on behalf of a trust
Depending on the type of trust, there are changes to the rate of land tax your land is assessed at, and the minimum threshold for land tax.
If you hold land on behalf of a discretionary, fixed or unit trust you will be impacted by the changes to land tax.
For some trust types you may be able to nominate a beneficiary as the owner for land tax purposes.
Find out more on our Land held on trust page.
I am a corporation that owns land
There are changes to the way land is assessed for related corporations.
Find out more on our Related corporations page.
What is the new threshold and rates for 2020-21?
2020-21 land tax threshold
There are now 2 land tax thresholds applicable from the 2020-21 financial year, as shown in the table below:
General | $450,000 |
Trusts | $25,000 (once exceeded, land tax is payable on the full value of the land) |
2020-21 land tax rates
In 2020-21 a new rate table applied for land held on trust. This means that trust ownerships are assessed at a different rate of land tax.
General land tax rates
If the land is not owned by a trust, the following threshold and rates apply:
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $450,000 | Nil |
Exceeds $450,000 but not $723,000 | $0.50 for every $100 or part of $100 above $450,000 |
Exceeds $723,000 but not $1,052,000 | $1,365.00 plus $1.25 for every $100 or part of $100 above $723,000 |
Exceeds $1,052,000 but not $1,350,000 | $5,477.50 plus $2.00 for every $100 or part of $100 above $1,052,000 |
Exceeds $1,350,000 | $11,437.50 plus $2.40 for every $100 or part of $100 above $1,350,000 |
Trust land tax rates
If the land is owned by a trust, the following threshold and rates apply:
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $450,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $450,000 but not $723,000 | $2,250.00 plus $1.00 for every $100 or part of $100 above $450,000 |
Exceeds $723,000 but not $1,052,000 | $4,980.00 plus $1.75 for every $100 or part of $100 above $723,000 |
Exceeds $1,052,000 but not $1,350,000 | $10,737.50 plus $2.40 for every $100 or part of $100 above $1,052,000 |
Exceeds $1,350,000 | $17,889.50 plus $2.40 for every $100 or part of $100 above $1,350,000 |
For more information on which trusts will be subject to the trust land tax rates see our land held on trust page.
How do I estimate my land tax?
You can use our calculators to estimate your potential land tax liability for 2020-21.
What legislation introduced the changes?
The Land Tax (Miscellaneous) Amendment Act 2019 was passed by both houses of parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduced changes to the Land Tax Act 1936, effective 1 July 2020.
Where can I find more information?
- How is land tax assessed?
- Land held on trust
- Related corporations
- Rates and thresholds
- Transition fund
- Affordable community housing land tax exemption pilot
- Affordable housing land tax developers concession
If you have a specific question not answered on these pages, please contact RevenueSA at landtaxreform@sa.gov.au.
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| landtax@sa.gov.au | |
| phone | (08) 8226 3750, select option 2 |
| fax | (08) 8207 2100 |
| post | GPO Box 1647, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.