View how to read your Land Tax Assessment

Paying your land tax assessment

I’m still paying my instalments for 2022-23. Can I still pay according to that assessment?

Your remaining instalments for your 2022-23 Land Tax Assessment are now payable in instalment 1 of your 2023-24 Land Tax Assessment. You can view the balance outstanding in the ‘amount payable from prior years’ column on your 2023-24 Land Tax Assessment.

If you have concerns about paying by the due date, please see the payment options below.

Why is my INSTALMENT 1 more than my other instalments?

Your first instalment may include:

  • remaining instalments for your 2022-23 land tax assessment, and this is reflected in the ‘amount payable from prior years’ column on your 2023-24 Land Tax Assessment; and/or
  • the full amount of your land tax if you have not yet received a Land Tax Assessment for prior financial years for this ownership, and this is reflected in the ‘amount payable from prior years’ column on your 2023-24 Land Tax Assessment; and/or
  • any unpaid land tax for previous financial years.

If you have concerns about paying by the due dates, we are here to help

Please contact us before the due date of your first instalment, you can:

Can I make more frequent payments?

You can make more frequent payments (for example: monthly, fortnightly or weekly) using the payment reference. If you choose to make smaller payments, you must ensure the full amount of the instalment is paid by the instalment due date or contact us for an extension*.

For example instead of paying an instalment payment of $1,000 in one payment, you can make smaller payments over a number of weeks, as long as you ensure the $1,000 has been paid by the due date*.

What will happen if I miss an instalment payment?

If you do not pay the full amount of an instalment by the due date, your total unpaid land tax balance will become payable and interest and penalty tax may apply.


Example

The total amount due on your Land Tax Assessment is $1,800. You choose to pay this amount over 4 quarterly instalments ($450 for each instalment).

You pay the instalment 1 amount of $450 by the due date.

You do not pay Instalment 2 by the due date.

The outstanding amount of $1,350 (the value of the 3 remaining instalments) will become immediately payable, and may attract interest and penalty tax.


If you are unable to make payment before the due date, please contact RevenueSA to make alternative payment arrangements.

Refer to the back of your Land Tax Assessment for payment details.

I’m having difficulty paying. What should I do?

Payment by quarterly instalments is provided for land tax. If you are having difficulty meeting your tax obligations, please contact RevenueSA on 8226 3750 (option 2) before the due date on your Land Tax Assessment.

You may be able to extend your time to pay or enter into a payment plan.

Land Tax Assessment

View how to read your Land Tax Assessment

Why have I received a Land Tax Assessment?

The use, site value and ownership of land each year at midnight 30 June determines your land tax payable.

If the combined site value of your taxable land is over the $668,000 threshold (or $25,000 for land held on trust), you will receive a Land Tax Assessment.

Changes to the way land held in different ownerships is grouped for assessment, started in the 2020-21 financial year, may mean you receive a Land Tax Assessment where you might not have received one before.

Why is this the first time I have received a Land Tax Assessment?

The use, site value and ownership of land each year at midnight 30 June determines your land tax payable. If the combined site value of your taxable land is over the $668,000 threshold (or $25,000 for land held on trust), you will receive a Land Tax Assessment.

Reasons why you may have received your first Land Tax Assessment include:

  • all the land an individual or company has an interest in is now grouped for assessment
  • the taxable site value of the land now exceeds the threshold
  • you have purchased or acquired land, or additional land
  • land previously exempt from land tax no longer meets the exemption criteria
  • RevenueSA have been notified the land is held on trust
  • you have been nominated as a beneficiary or unitholder for land held on trust.

More information about your Land Tax Assessment:

  • The Land Tax Assessment lists all South Australian property that you own, or partly own, including land that is exempt from land tax.

    On your Statement of land held (which is the last page of your Assessment), you will see a code next to your home’s details in the ‘Site Value’ column showing if it is exempt from land tax. If we have recorded it as your home (‘principal place of residence’), you will see the code ‘PPR’.

    Red arrow pointing to the PPR code, principal place of residence exemption code, on a Statement of land held

    If a site value is displayed, an exemption has not been applied or partial exemption may have been applied. This means that land tax has been assessed against the land.

    If you only receive a partial exemption, the value shown in the ‘Site Value’ column will reflect the proportion of the site value that attracts land tax. The partial exemption will be noted below the property description.

    Red rectangle highlighting the words 'a partial exemption has been applied, the actual site value is $900,000' on a Statement of land held

    If your home does not currently have a principal place of residence exemption in place, please see our land tax exemption page for details on the principal place of residence exemption and how to apply.


    View our video Why is my home on my Land Tax Assessment?

  • Where you own land jointly with another, or others, it may appear on more than one Land Tax Assessment.

    Where land is owned by joint owners, it will be firstly assessed in the joint ownership, and a Land Tax Assessment will be issued if land tax is applicable.

    Individual owners will also be assessed on their share of jointly owned land, along with any other land that they own, or partly own, and a Land Tax Assessment will be issued if land tax is applicable. Partly owned land is identified under the property location details on your individual assessment.

    Red rectangle highlighting the words 'your 50% share in joint ownership 87654321 A Z & V C Thursday for two properties on Statement of land held

    If land tax is payable in the joint ownership, a deduction will be offset against your individual liability. This will be reflected in the ‘Deduction' column on your Statement of land held.

    Red rectangle highlighting a deduction amount of $670 on a Statement of land held

    Where your total deduction is greater than your individual land tax liability, your land tax is reduced to zero and you will not receive a Land Tax Assessment on your individual holding.


    View our video Why does property appear on more than one Land Tax Assessment?

  • You may see the property appear on 2 Land Tax Assessments (the joint ownership and your individual ownership), but you have not been taxed twice.

    Taxable land you own with others will be assessed in the joint ownership and a Land Tax Assessment* may be issued to the joint owners.

    Your share in the land will also be assessed along with any taxable land you own or partly own and a deduction of your share of the land tax paid in the joint ownership will apply. A Land Tax Assessment* may be issued to your individual ownership which will show all land that you own or partly own, including the deduction.

    * A Land Tax Assessment will only be issued when the combined site value is above $668,000, or above $25,000 for land held on trust.


    View our video Am I paying land tax twice?

  • You can find the land tax rates on our Rates and Thresholds page.

    The rates and thresholds are different for land held on trust. More information about trust rates can be found on the Rates and Thresholds page. Information about trusts can be found on the Land held on trust page.

  • Where you own land jointly with another or others, the jointly owned land will be assessed firstly in the joint ownership.

    You will then also be assessed individually on your share of the jointly owned land, along with any other land you own, or partly own.

    To stop you being taxed again on land that attracts land tax in the joint ownership, you will receive a deduction to offset your individual land tax. The deduction is taken off the total of your individual land tax.

    The deduction is equal to your share of the land tax charged to land in the joint ownership. If land tax is not applied in the joint ownership (for example, total site value is under the threshold), a deduction will not be available.

    Where your total deduction is greater than your individual land tax liability, your land tax is reduced to zero and you will not receive a Land Tax Assessment on your individual holding.

  • Your Individual Assessment is calculated on the total site value of your land holdings, which includes land you own individually and your share in land owned with others. Your total land tax is then apportioned back to each parcel of land you have an interest in.

    This means, whilst you may own an equal share in a parcel of land (for example, 2 owners own 50% each), the land tax that is assessed in your individual ownership can differ. An example best explains this.

    Brian and Poppy equally own land with a site value of $800,000 which is assessed with land tax of $660. The joint ownership will be issued a Land Tax Assessment for $660.

    Both Brian and Poppy will receive a deduction against their Individual Assessment of $330 (based on 50% share).

    Brian also owns a parcel of land with a site value of $400,000. His Individual Assessment would be as follows:

    Land A

    $400,000 (being 50% share of $800,000)

    Land B

    $600,000 (100%)

    Land tax of $1,660 is assessed on the total site value of $1,000,000.

    His Individual Assessment will show the following:

     Land tax assessedLess deduction from joint ownershipLand tax payable
    Land A$664.00$330.00$334.00
    Land B$996.00n/a$996.00
    TOTALS$1,660.00$330.00$1,330.00

    Poppy also owns 2 parcels of land with site values of $700,000 and $250,000 respectively. Her Individual Assessment would be as follows:

    Land A

    $400,000 (being 50% share of $800,000)

    Land B

    $700,000 (100%)

    Land C

    $250,000 (100%)

    Land tax of $4,975 is assessed on the total site value of $950,000

    Her Individual Assessment will show the following:

     Land tax assessedLess deduction from joint ownershipLand tax payable
    Land A$1,420.74$330.00$1,090.74
    Land B$2,486.30n/a$2,486.30
    Land C$887.96n/a$887.96
    TOTALS$4,795.00$330.00$4,465.00
  • While you may not have any physical land, your apartment is built on land and a site value is determined for each apartment by the Valuer-General. This site value may still attract land tax.

  • As the owner of the unit/townhouse etc., you are seen as the owner for land tax purposes.

    A site value is determined by the Valuer-General for each unit/townhouse etc., which is used to assess land tax.

    If your unit/townhouse is owned under a strata title or a community title, your site value will not include common property (for example shared driveways). The relevant community or strata corporation will be liable for any common land that attracts land tax.

  • As the holder of a shack site lease, you are seen as the owner for land tax purposes.
    The lessee (holder of the lease) has been recognised as the owner for land tax purposes since 1989. This means your shack site may be assessed along with any other land you own for land tax.

  • Due to the land tax reforms we are implementing a wide range of changes and billing for your ownership may not have occurred as of yet. Your Land Tax Assessment will be issued in due course and this will not affect the length of time that you have in order to pay.

  • No. The Land Tax Act 1936 requires land tax to be calculated on the basis of the total taxable site value of all land owned (by an owner or a group of owners) as at midnight 30 June.

    Aggregation of the value of all properties of an owner for land tax assessment purposes is applied by all Australian jurisdictions that impose land tax. It is not considered equitable that 2 owners holding land identical in total value, one with one property and the other with 2 or more properties should pay different amounts of land tax.

  • Related corporations/Corporate Groups are recognised in Ownership Numbers beginning with ‘C’.

    Please ensure that you use the correct payment reference number as it appears on your Land Tax Assessment as this may be different from payment reference numbers provided to you in the past.

  • Some trust held properties are recognised in Ownership Numbers beginning with ‘T’.

    Please ensure that you use the correct payment reference number as it appears on your Land Tax Assessment as this may be different from payment reference numbers provided to you in the past.

  • What does ANR and ORS mean?

    ANR means 'Another' and ORS means 'Others'.

  • If a property is purchased by 2 entities, both names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with the other name abbreviated to ANR

    Example:

    A property purchased by Joe Boggelsworth & Mary Smith would have both names registered on the certificate of title, but as Joe's name was registered first, our ownership record will display as 'J Boggelsworth & ANR'.

  • If a property is purchased by more than 2 entities, all names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with all other names abbreviated to ORS.

    Example:

    A property purchased by Bloggs Pty Ltd, Mary Smith Inc and Jim Brown would have all names registered on the certificate of title but as Bloggs Pty Ltd was registered first, our ownership record will display as 'Bloggs Pty Ltd & ORS'.

  • An owner of the land has died, how do I update the ownership details?

    The name that appears on the Land Tax Assessment is an abbreviation of the name(s) registered on the certificate of title.

    If you need to change the name(s) registered on the certificate of title, applications should be made to Land Services SA. Land Services SA will advise RevenueSA of any changes of names.

    You may request a change of mailing name with RevenueSA without affecting the name registered on the certificate of title, however, the name can only be changed to one of, or a combination of the registered proprietors on the certificate of title, or where there has been a legal change in name.

    You can advise us using the Lodge a Land Tax Query online form and select ‘A land owner on the Land Tax Assessment is deceased’ option.

    The mailing name will be updated for future land tax and emergency services levy assessments.

    What do I do if I think my Land Tax Assessment is wrong?

    The main reasons your Land Tax Assessment could be different to what you estimated or expected:

    • Your site value is different to what you expected.
    • The land listed on your Land Tax Assessment is not a complete list of all the land you own, or partly own.
    • You do not own some or all of the land listed on your Land Tax Assessment.

    If your site value is different to what you expected, please see What if I disagree with the site value on my Land Tax Assessment?

    If you think your Assessment is wrong for any other reason, we have an online form where you can lodge queries or concerns about your Land Tax Assessment.

    Please have your ownership number or assessment number with you when you complete the form.

    What if I disagree with the site value on my Land Tax Assessment?

    We use values provided to us by the Valuer-General when calculating land tax.

    If you disagree with the valuation, you may lodge an objection with the Valuer-General.

    If you received your Land Tax Assessment for the 2020-21, 2021-22 and/or 2022-23 financial year(s) after 1 July 2023, you may send a request to RevenueSA for a review of the site value no longer in force.

    Videos - Land Tax Assessment

    Land owned jointly with others

  • Land owned by joint owners, will be firstly assessed in the joint ownership, and a Land Tax Assessment will be issued if land tax is applicable.

    Individual owners will also be assessed on their share of jointly owned land, along with any other land that they own, or partly own, and a Land Tax Assessment will be issued if land tax is applicable. Partly owned land is identified under the property location details on your individual assessment.

    Red rectangle highlighting the words 'your 50% share in joint ownership 87654321 A Z & V C Thursday for two properties on Statement of land held

    If land tax is payable in the joint ownership, a deduction will be offset against your individual liability. This will be reflected in the ‘- Deduction' column on your Statement of land held.

    Red rectangle highlighting a deduction amount of $670 on a Statement of land held

    Where your total deduction is greater than your individual land tax liability, your land tax is reduced to zero and you will not receive a Land Tax Assessment on your individual holding.

    Example

    Chau and Dai Nguyen own land together. They each have an equal share. Their joint Land Tax Assessment shows their jointly owned land:

    • 1 Alpha Street, site value of $500,000
    • 14 Bett Road, site value $600,000

    Example Statement of land held showing two properties held in a joint ownership

    Chau’s individual Land Tax Assessment shows her half of the jointly owned land, plus the other land she owns in her own right:

    • 1 Alpha Street - 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $250,000 (half of the total site value of the property)
    • 14 Bett Road, 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $300,000 (half of the total site value of the property)
    • 9 Soup Lane, site value of $700,000

    Chau receives a deduction for her share of the land tax applied to the joint ownership, but it doesn’t completely offset her individual land tax.

    She will receive a Land Tax Assessment on her site value of $250,000 + $300,000 + $700,000 (with a deduction for her share of the land tax applied to the joint ownership on the jointly owned properties).

    Example Statement of land held showing three properties held in an individual ownership where they own land in a joint ownership

    Dai does not own any land in his own right. His properties would show as:

    • 1 Alpha Street, 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $250,000 (half of the total site value of the property)
    • 14 Bett Road, 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $300,000 (half of the total site value of the property)

    Dai receives a deduction for his share of the land tax applied to the joint ownership. In his case, it completely offsets his individual land tax.

    Dai does not receive an individual Land Tax Assessment.

  • There are 2 main reasons that one owner could receive an individual Land Tax Assessment, while another owner does not.

    One owner may not receive a Land Tax Assessment for either of these reasons:

    1. The deduction they receive offsets their individual land tax liability in full.
    2. The combined site value of taxable land they own, or partly own is below the land tax threshold.
  • A deduction will only apply when land tax is applicable in the joint ownership. If a deduction does not appear on your individual Land Tax Assessment, this means that no land tax has been applied in the joint ownership, most likely as the combined taxable site value is below the minimum land tax threshold

  • Your Individual Assessment is calculated on the total site value of your land holdings, which includes land you own individually and your share in land owned with others. Your total land tax is then apportioned back to each parcel of land you have an interest in.

    This means, whilst you may own an equal share in a parcel of land (for example, 2 owners own 50% each), the land tax that is assessed in your individual ownership can differ. An example best explains this.

    Brian and Poppy equally own land with a site value of $800,000 which is assessed with land tax of $660. The joint ownership will be issued a Land Tax Assessment for $660.

    Both Brian and Poppy will receive a deduction against their Individual Assessment of $330 (based on 50% share).

    Brian also owns a parcel of land with a site value of $400,000. His Individual Assessment would be as follows:

    Land A

    $400,000 (being 50% share of $800,000)

    Land B

    $600,000 (100%)

    Land tax of $1,660 is assessed on the total site value of $1,000,000.

    His Individual Assessment will show the following:

     Land tax assessedLess deduction from joint ownershipLand tax payable
    Land A$664.00$330.00$334.00
    Land B$996.00n/a$996.00
    TOTALS$1,660.00$330.00$1,330.00

    Poppy also owns 2 parcels of land with site values of $700,000 and $250,000 respectively. Her Individual Assessment would be as follows:

    Land A

    $400,000 (being 50% share of $800,000)

    Land B

    $700,000 (100%)

    Land C

    $250,000 (100%)

    Land tax of $4,975 is assessed on the total site value of $950,000

    Her Individual Assessment will show the following:

     Land tax assessedLess deduction from joint ownershipLand tax payable
    Land A$1,420.74$330.00$1,090.74
    Land B$2,486.30n/a$2,486.30
    Land C$887.96n/a$887.96
    TOTALS$4,795.00$330.00$4,465.00
  • Where land is held by multiple people or entities on a Land Tax Assessment, each  person and/or entity is jointly and severally liable to pay the land tax. The Commissioner of State Taxation may recover the whole of the land tax from them, or any of them, or any one of them.

    This means that each owner is liable for the full land tax liability regardless of their share in the land. The land tax can be recovered from any owner.

  • Property that is exempt or eligible for a relief or waiver

  • The Land Tax Assessment lists all South Australian property that you own, or partly own, including land that is exempt from land tax.

    On your Statement of land held (which is the last page of your Assessment), you will see a code next to your home’s details in the ‘Site Value’ column showing if it is exempt from land tax. If we have recorded it as your home (‘principal place of residence’), you will see the code ‘PPR’.

    Red arrow pointing to the PPR code, principal place of residence exemption code, on a Statement of land held

    If a site value is displayed, an exemption has not been applied or partial exemption may have been applied. This means that land tax has been assessed against the land.

    If you only receive a partial exemption, the value shown in the ‘Site Value’ column will reflect the proportion of the site value that attracts land tax. The partial exemption will be noted below the property description.

    Red rectangle highlighting the words 'a partial exemption has been applied, the actual site value is $900,000' on a Statement of land held

    If your home does not currently have a principal place of residence exemption in place, please see our land tax exemption page for details on the principal place of residence exemption and how to apply.


    View our video Why is my home on my Land Tax Assessment?

  • If your land was already exempt from land tax, as it is used for primary production, your exemption continues and the land will not be liable for land tax.

    The Land Tax Assessment lists all South Australian property that you own, or partly own, including land that is exempt from land tax

    On your Statement of land held (which is the last page of your Assessment), you will see a code next to the land used for primary production in the ‘Site Value’ column if it is exempt from land tax. If we have recorded it as used for the business of primary production, you will see the code ‘PPEX’ beside your property.

    Red rectangle around the PPEX code for primary production land exemption on a Statement of land held

  • Relief is only available on Land Tax Assessments for the 2020-21, 2021-22, and 2022-23 financial years.

    If your land tax in 2020-21, 2021-22 or 2022-23 has increased by between $2,500 and $102,500 compared to your 2019-20 land tax and that increase is due to the new method of aggregation, you may be eligible for land tax relief.

    The increase must be due to the new method of aggregation, and not due to the introduction of new rates for trusts, purchasing additional land, an exemption from land tax no longer applying, an increase in site value or unpaid land tax from previous years.

    Relief is not provided on the first $2,500 of the increase. For example, if your Land Tax Assessment has increased by $3,000, you may be eligible for up to $500 in relief.

    Relief available is shown in the table below:

    Financial yearMinimum increaseMaximum increaseRelief amount
    2020-21$2,500$102,500100% of increase above $2,500 to a maximum of $102,500
    2021-22$2,500$102,50070% of increase above $2,500 to a maximum of $102,500
    2022-23$2,500$102,50015% of increase above $2,500 to a maximum of $102,500

    The value of relief will be calculated on the difference between land tax payable, compared to the land tax that would have been payable on the relevant properties under the aggregation approach, tax rates and thresholds that applied in 2019-20.

    How do I apply for relief if my land tax is higher in 2020-21, 2021-22 or 2022-23?

    You can apply online for relief visit the Transitional Land Tax Relief page for more information, eligibility and how to apply.

  • Existing exemptions have not been removed as part of the land tax changes.

    The Land Tax Assessment lists all South Australian property that you own, or partly own, including land that is exempt from land tax.

    If an exemption has previously been applied to your land, maybe as it is your home (known as your principal place of residence) or it is used for primary production, and you still meet the eligibility criteria for the exemption (your circumstances have not changed) your exemption continues and the land is not liable for land tax. The exempt land will appear in your Land Tax Assessment with an exemption code beside the property details on your Statement of land held (the last page of your Assessment).

    If the land listed on your Statement of land held does not currently have an exemption in place and you believe you are eligible, please see our land tax exemption page for details on exemptions and how to apply.

  • Videos - Property that is exempt or eligible for a relief or waiver

    Land held on trust

  • Land you hold on trust may be taxed at a higher set of rates (trust land tax rates) and a lower land tax threshold (currently $25,000).Please see our land held on trust page for more information.

  • Only discretionary trusts, fixed trusts and unit trusts are liable for the trust land tax rates. Other types of trusts are excluded from the trust rates and will be taxed at general land tax rates.

    In certain circumstances, if the trust’s beneficiary(ies) or unitholder(s) have been nominated, the land will be assessed at general land tax rates, not trust land tax rates. It will also be assessed in the individual ownerships of all of the beneficiaries or unitholders.

    See land held on trust page for more information.

  • Some trusts are excluded from paying trust land tax rates, for example a superannuation trust.

    To find out which types of trusts are excluded from paying trust land tax rates see our land held on trust page.

    Some trusts may also nominate a designated beneficiary, unitholders or beneficiaries to have their land tax assessed at the general rates. If the trust chooses to nominate:

    • Unit trusts must nominate all their unitholders
    • Fixed trusts must nominate all their beneficiaries

    Prior to 31 December 2021, trustees had the option to nominate a designated beneficiary for a discretionary trust that held land as at midnight, 16 October 2019. The opportunity for trustees to nominate a designated beneficiary for a discretionary trust that held land as at midnight, 16 October 2019 closed on 31 December 2021.

    RevenueSA cannot accept late notices of designated beneficiaries. The Commissioner does not have any discretion to consider a nomination of a designated beneficiary lodged after 31 December 2021.

    Please note: by nominating a designated beneficiary, unitholders or beneficiaries, they may also be liable for land tax for the land held on trust. The land (or share in the land) may be assessed along with any other land they own and they may receive an individual land tax assessment. You should seek independent advice before nominating.

    For more information on nominating a designated beneficiary, unitholders or beneficiaries and how land tax is assessed see our land held on trust page.

  • For land tax, the trustee is generally treated as the owner of land held on trust. The land is assessed in a separate ownership from any other land the trustee owns outside of the trust.

    Where beneficiaries or unitholders are nominated, they will also be treated as owners for the purposes of land tax

  • You must notify RevenueSA, using the online Trust Notification Advice, of any land held on trust or within one month of acquiring any land on trust. Once you have notified RevenueSA you don’t need to notify each financial year, unless some change has occurred in respect of that trust that might affect its liability to tax.

    For more information on when and what you need to advise see our land held on trust page.

  • Where RevenueSA has not been notified of the trust ownership of land, the land will appear in the trustee’s ownership (as per the registered ownership details on the Title for the land)

    Trustees are obligated to tell RevenueSA where they hold land on behalf of a trust within one month of acquiring the land.

    See land held on trust page for more information

  • The land tax is calculated using a pro rata method based on the site values of the land held pre-16 October 2019 and the land held post-16 October 2019.

    For more information on how land tax is calculated see our land held on trust page.

  • The ability to nominate a designated beneficiary for land held by a discretionary trust is a concession provided to land owned as at the date the land tax reforms were introduced into Parliament (16 October 2019).

    This means designated beneficiaries will only be acknowledged for land held on trust as at midnight, 16 October 2019. Any land purchased or acquired by the trust after this date is subject to the trust surcharge rates.

    The opportunity for trustees to nominate a designated beneficiary for a discretionary trust that held land as at midnight, 16 October 2019 closed on 31 December 2021.

    RevenueSA cannot accept late notices of designated beneficiaries. The Commissioner does not have any discretion to consider a nomination of a designated beneficiary lodged after 31 December 2021.

  • Where all required information has been lodged, the designated beneficiary will be acknowledged and land tax assessed at the general rates.

    You may have been charged at the trust rates because the:

    • Nomination of designated beneficiary for a Discretionary Trust was not made by 31 December 2021.
    • If a designated beneficiary for a Discretionary Trust was nominated prior to 31 December 2021 but the:
    • Land held by a discretionary trust was purchased or acquired on or after 17 October 2019.
    • Nomination and acceptance as beneficiary for a Discretionary Trust Statutory Declaration (PDF 221KB) was not completed, or was incorrectly compiled by the designated beneficiary.
    • Trust deed was not provided to RevenueSA.

    The opportunity for trustees to nominate a designated beneficiary for a discretionary trust that held land as at midnight, 16 October 2019 closed on 31 December 2021.

    RevenueSA cannot accept late notices of designated beneficiaries. The Commissioner does not have any discretion to consider a nomination of a designated beneficiary lodged after 31 December 2021.

    For more information on nominating a designated beneficiary and evidence required see our land held on trust page.

  • Some trust held properties are recognised in Ownership Numbers beginning with ‘T’.

    Please ensure that you use the correct payment reference number as it appears on your Land Tax Assessment as this may be different from payment reference numbers provided to you in the past.

  • Related Corporations (Corporate Groups)

  • Where related corporations are jointly assessed for land tax, a single point of contact, being one of the group members, is issued the Land Tax Assessment.

    The Land Tax Assessment lists each member of the corporate group, together with the land owned by each of the related corporations and the percentage interest each corporation owns in the land being taxed.

    Paying your Corporate Group Land Tax Assessment

    It is the responsibility of the recipient of the Land Tax Assessment to engage with the other group members regarding payment of your liability.

    Each group member can pay separately using the same payment methods and payment reference details.

    If one group member does not pay their portion, all members are equally liable for the remaining amount.

    Requesting a copy of the Land Tax Assessment

    Other group members can request a copy of the Land Tax Assessment, but the assessment will not be addressed to their corporation, it will be addressed to the single point of contact.

    Changing address where the Land Tax Assessment is sent

    Any member of the Corporate Group can request to change the address that their Land Tax Assessment is issued to.

    To change the address the Land Tax Assessment is issued to, please use the Land Tax Query form and select the option ‘Update billing details for Corporate Groups’. You can also elect to receive future Land Tax Assessments and correspondence via email.

  • Where corporations are related, all the land that the corporations own is grouped together and assessed for land tax as though all the land is owned by one corporation (other than land held by a corporation as trustee of a trust). The group of corporations is referred to as a Corporate Group.

    The Land Tax Assessment is sent to one of the corporations in the corporate group. Corporations within the group can request a copy of the Land Tax Assessment.

  • Land owned by corporations which are considered to be related will be grouped together and assessed as though it was all owned by one owner.

    Corporations are considered to be related for land tax purposes when:

    • control is exercised by a corporation over another/other corporations;
    • control is exercised by the same person(s) over 2 or more corporations;
    • control is exercised jointly by a corporation and its shareholders, who between them own more than 50% of issued share capital, over another corporation;
    • a corporation owns more than 50% of the beneficial interests/units in land subject to a fixed trust/unit trust; or
    • where 2 corporations are related, a third corporation will be grouped if it is related to at least one of them.

    You can find out more about how related corporations are treated for land tax on the Related Corporations page.

  • Where corporations are related, all the land that the related corporations own is grouped together and assessed for land tax as though all the land is owned by a single corporation (other than land held by a corporation as trustee of a trust).

    Corporations are related to each other for land tax purposes when:

    • control is exercised by a corporation over another/other corporations
    • control is exercised by the same person(s) over 2 or more corporations
    • control is exercised jointly by a corporation and its shareholders, who between them own more than 50% of issued share capital, over another corporation
    • a corporation owns more than 50% of the beneficial interests/units in land subject to a fixed trust/unit trust; or
    • where 2 corporations are related, a third corporation will be grouped if it is related to at least one of them.

    Land tax is calculated on the circumstances occurring as at midnight 30 June. If the Corporate Group changes mid financial year, RevenueSA will utilise Australian Securities and Investments Commission (ASIC) data and the change will be recognised for the following financial year.

  • Corporate Group does not fit the grouping criteria

    If you believe that your Corporate Group does not fit the grouping criteria, please send an email to RevenueSAAssessment@sa.gov.au stating fully and in detail the reasons, and provide supporting documentation.

    De-grouping related corporations that hold land for the purposes of a residential development of more than 10 allotments or lots

    Related corporations can only apply to be de-grouped where they hold land for the purposes of a residential development of more than 10 allotments or lots.

    If de-grouped, this will apply for a period based on the expected development period, but will not exceed an initial period of more than 5 years.

    Corporations that hold land for the purposes of a residential development of more than 10 allotments or lots, may apply to be
    de-grouped by emailing RevenueSAAssessment@sa.gov.au including:

    • the ownership number on the Land Tax Assessment for the Corporate Group
    • the name of the corporation applying for the exemption
      • evidence that the corporation holds land that is to be, or has been, developed into more than 10 residential allotments or lots. Documentation may include, but is not limited to a copy of any planning documents
      • a copy of subdivision of land documents highlighting the original land and the residential allotments or lots
    • confirmation of the date the development commenced and expected date for completion.

    The development must also commence within 2 years of the grant of the application, or a longer period determined by the Commissioner of State Taxation.

  • Land owned by a corporation as trustee of a trust will not be assessed with other land owned by the Corporate Group and will be assessed separately.

    To advise of land held on trust, please use the online Trust Notification Advice.

    For more information please see the land held on trust page.

  • As has always been the case, all owners listed on a Land Tax Assessment are equally and severally liable to make sure the land tax is paid. This means that each member is responsible for making sure that the liability is paid on time.

    The burden of the land tax is distributed between the related corporations in the relative proportions of the value of their interests in the taxable land.

    The Land Tax Assessment for related corporations lists all the related corporations.

    If the Corporate Group’s land tax liability is paid by one of the related corporations, that corporation can recover a proportionate amount from each of the related corporations based on the value of each of the related corporations’ land holding interests. RevenueSA has no involvement in this.

  • Where related corporations are jointly assessed for land tax, a single point of contact, being one of the group members, is issued the Land Tax Assessment.

    The Land Tax Assessment lists each member of the corporate group, together with the land owned by each of the related corporations and the percentage interest each corporation owns in the land being taxed.

    Any member of the Corporate Group can request to change the address that their Land Tax Assessment is issued to.

    To change the address the Land Tax Assessment is issued to, please use the Lodge a Land Tax Query form and select the option ‘Update billing details for Corporate Groups’. You can also elect to receive future Land Tax Assessments and correspondence via email.

  • If the total land tax liability for the Corporate Group is not paid in full by the due date (that is, one or more group members do not pay their share of the land tax liability by the due date) and the Corporate Group’s single point of contact, or another member of the group, does not contact us, a Final Notice Reassessment of Land Tax will be issued, that may include interest and penalty tax.

    If no contact has been made at this point, we will issue a Land Tax Demand letter and presume that the corporate group are not going to pay their obligation and we will apply the appropriate strategy necessary to recover or secure the unpaid debt from the Corporate Group.

  • Gather information from the group member such as payment date and amount paid.

    Call RevenueSA as soon as possible on (08) 8226 3750 (option 2). Make sure you have the Land Tax Assessment handy so you can quote the Ownership Number, and the details of the payment made.

    A RevenueSA Customer Service Officer will investigate while you remain on the phone. If the payment can be easily identified, they will arrange for the transfer to the correct ownership.

    If the payment cannot be detected, you will be asked to send an email to landtax@sa.gov.au with the payment details to enable our payments team to investigate further.

  • The land tax assessed against each parcel of land held by the members of the Corporate Group is displayed on the Land Tax Assessment.

    If you are a member of a Corporate Group and would like to receive a copy of your group’s Land Tax Assessment, you can email landtax@sa.gov.au, quoting the ownership number for the Corporate Group or the name of the company you represent, and a copy of the Land Tax Assessment will be issued to you.

  • If you are considered to be related to other corporations, all the land owned by those related corporations is now assessed as though it was owned by one owner.

    You can learn more on the related corporations page.

    It means that the land owned by all members of the Corporate Group appear on one Land Tax Assessment that is issued for the group and sent to the postal address deemed most appropriate by RevenueSA upon creation of the Corporate Group.

    The Land Tax Assessment will specify each land owning related corporation, the land owned by the related corporations and the percentage interest each corporation has in the land taxed.

  • You may have been grouped together with other corporations as part of a related corporate group. See Why am I part of a corporate group? for details about related corporations.

    Where related corporations are jointly assessed for land tax, one Land Tax Assessment is issued for the group and will be sent to the postal address deemed most appropriate by RevenueSA upon creation of the Corporate Group.

    The corporation that received the Land Tax Assessment may be in contact with you for your share of the total land tax liability.

    You may also not yet have received a Land Tax Assessment because your corporation holds land jointly, or holds land on trust, or is a beneficiary of land held on trust.

  • Related corporations/Corporate Groups are recognised in Ownership Numbers beginning with ‘C’.

    Please ensure that you use the correct payment reference number as it appears on your Land Tax Assessment as this may be different from payment reference numbers provided to you in the past.

  • To implement the change in assessment methods introduced from 2020-21, the Ownership Number given to the Corporate Group will begin with a C.

    Please use the Ownership Number from your most recent Land Tax Assessment if you need to contact us regarding your assessment.

  • My question isn’t answered above. Where can I go for information?

    If you have any questions which aren’t answered here, we have an online form where you can lodge queries about your Land Tax Assessment

    Contact Us