This page provides you with links to publications and forms that relate to land tax, including:

Forms




Property Agents and Managing Agents

Register as a Managing Agent to receive emergency services levy and land tax notices for a property.

If you manage multiple properties, please complete a Managing Agent Schedule and upload with your register as a managing agent form.





Guides to Legislation

The Guides to Land Tax Legislation describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding the assessment of land tax for joint owners, land held on trust and related corporations.

2021-22 Guide to Legislation: Land Tax

2021-22 Guide to Legislation: Land Tax - Joint Owners

2021-22 Guide to Legislation: Land Tax - Land Held on Trust

2021-22 Guide to Legislation: Land Tax - Related Corporations

Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

Information Circulars & Revenue Rulings

Information Circulars and Revenue Rulings include decisions on the interpretation of legislation administered by RevenueSA and of changes in administrative practices or taxation laws.

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/9/2020Revenue Ruling
    LT004Land Held on Trust - Section 13(3)(b)125/2/2016Revenue Ruling
    IC079Special Disability Trusts 18/6/2015Information Circulars
    IC061Prescribed Associations 27/6/2013Information Circular
    LT003Land Tax Relief upon moving into residential care on an ongoing basis129/1/2013Revenue Ruling
    LT001Land Tax Relief for Deceased Estates14/8/2010Revenue Ruling
  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the Rates & Threshold page for future rate information

    NumberTitleIssuedType
    IC091Summary of Changes 2016-171/7/2016Information Circular
    IC081Summary of Changes 2015-161/7/2015Information Circular
    IC071Summary of Changes 2014-151/7/2014Information Circular
    IC057Summary of Changes 2013-1413/6/2013Information Circular
    IC046Summary of Changes 2012-137/6/2012Information Circular
    IC024Summary of Changes 2011-1216/6/2011Information Circular
    IC017Summary of Changes 2010-1115/7/2010Information Circular
  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    See the Interest & Penalty Tax page for future interest and penalty tax information.

    NumberTitleVersionIssuedType
    IC098State Budget 2016-17: Land Tax Amendments 15/12/16Information Circular
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016Information Circular
    IC093State Budget 2016-17 7/7/2016Information Circular
    IC090Interest Rates 2016-17 1/7/2016Information Circular
    IC081Summary of Changes 2015-16 1/7/2015Information Circular
    IC080Interest Rates 2015-16 Replaced by IC0901/7/2015Information Circular
    IC0782015-16 State Budget: Land Tax Amendments 18/6/2015Information Circular
    IC075State Budget 2015-16 18/6/2015Information Circular
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2014Information Circular
    IC058Interest Rates 2013-14 Replaced by IC07027/6/2013Information Circular
    IC056State Budget 2013-14 06/06/2013Information Circular
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012Information Circular
    IC039Debt Management Process 22/5/2012Information Circular
    IC033Minister for Finance Withdrawn28/11/2011Information Circular
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011Information Circular
    LT002Quarterly Instalments - Interest & Penalty Tax119/1/2011Revenue Ruling
    TAA01Application of Interest & Penalty Tax119/1/2011Revenue Ruling
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010Information Circular
  • RevenueSA Online Help

    Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:

    Residential Property Buyer Tool

    The Residential Property Buyer Tool will provide you with information on state revenue obligations that you may need to pay, and exemptions and/or grants you may be entitled to receive.

    Use the Residential Property Buyer Tool

    Contact us