Guides to Legislation do not have the force of the law.


This is a general guide to the provisions of the Land Tax Act 1936 and the Land Tax Regulations 2010.

The purpose of this Guide to Legislation  is to provide a general guide to the provisions of the Land Tax Act 1936 and the Land Tax Regulations 2010.

It deals with:

  • calculation of tax payable;
  • payment of tax, interest and penalty tax;
  • exemptions available to a taxpayer;
  • obligations of a taxpayer;
  • taxpayers’ rights of objection in respect of land tax; and
  • important information for purchasers of land.

The contents of this Guide are current at the time of printing but may be subject to change in the future.

In this Guide:

  • all references made to sections, parts, divisions, schedules or clauses relate to the Land Tax Act 1936, unless
    otherwise specified; and
  • a reference to the Commissioner is a reference to the Commissioner of State Taxation.

We hope you find this publication to be helpful and we would certainly welcome any comments or suggestions
that would help us to improve it.

For further details on any matters relating to the Acts or Regulations mentioned in this Guide, please feel free to
contact RevenueSA on (08) 8226 3750 (select option 2).

Contents

Further information

Online versions of state legislation are available at the South Australian legislation website: legislation.sa.gov.au.

Signed by Commissioner of State Taxation, 31 July 2020.

Versions issued

VersionDate issuedChanges made
131 July 2020first release

View PDF of Guide to Legislation 2020-21: Land Tax (PDF 437KB)

Access the Guide to Legislation: Land Tax Changes 2020-21 - Joint Owners, Trusts and Related Corporations (PDF 1.07MB)

Previous Guides to Legislation: Land Tax

PDFs of previous years Guides to Legislation: Land Tax can be found by clicking the links below:

view PDF of Guide to Legislation: Land Tax 2019-20 (PDF 447KB)

view PDF of Guide to Legislation: Land Tax 2018-19 (PDF 435KB)

view PDF of Guide to Legislation: Land Tax 2017-18 (PDF 427KB)

view PDF of Guide to Legislation: Land Tax 2016-17 (PDF 505KB)

view PDF of Guide to Legislation: Land Tax 2015-16 (PDF 458KB)

view PDF of Guide to Legislation: Land Tax 2014-15 (PDF 459KB)

view PDF of Guide to Legislation: Land Tax 2013-14 (PDF 456KB)

view PDF of Guide to Legislation: Land Tax 2012-13 (PDF 421KB)

view PDF of Guide to Legislation: Land Tax 2011-12 (PDF 418KB)