Guidance on your Land Tax Assessment is available on the Understanding the Land Tax Assessment page.
What is land tax?
Land tax is a state tax that is levied each financial year and is based on the site value of land. Land may qualify for an exemption, waiver or relief depending on the use of the property and/or the owner of the property.
Land tax forms part of the general revenue of the State and contributes towards the costs of the government including health services, education, police, community welfare services and other services where no direct charges are made.
Land Tax is administered under the following legislation:
- Land Tax Act 1936
- Taxation Administration Act 1996
and associated Regulations.
How is land tax assessed?
Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year.
You may receive Assessments for multiple ownerships and any exempt land you own (such as your home) is listed on your Assessment, though it remains exempt.
From the 2020-21 financial year changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Changes were also introduced to group together any land owned by related corporations for land tax assessment purposes.
If you want more information about the changes to land tax in 2020-21, please see the 2020-21 land tax changes page.
Billing for the 2020-21 and 2021-22 financial years is still in progress. If you are expecting to receive a land tax assessment it will be issued in due course. Find out more.
Visit our rates and thresholds page for detail on the land tax rates and thresholds.
You can use our calculator to estimate your land tax.
Who is liable for land tax?
The owner of the property at midnight 30 June is liable to pay the land tax assessed for the forthcoming financial year. Where a property sells after 30 June, the vendor (seller) is still liable for the land tax.
It is a common practice (and sometimes a contractual requirement) for land conveyancers to arrange a proportional adjustment between the purchaser and the vendor of land, for any applicable land tax at the time of land settlement. This adjustment should be calculated as if the property being sold is the only taxable property in the ownership.
Who is liable for land tax when a property is sold after 30 June?
The owner of the property at midnight 30 June must pay the land tax for the forthcoming financial year. Where a property was sold after 30 June (that is, during the financial year), the vendor (seller) is still liable for the land tax.
There is no provision in the legislation for a pro rata payment, or 'dividing', of the land tax between a buyer and a seller where a property is bought and sold during the year.
It is common (although not a legal requirement) for land conveyancers and solicitors to arrange an adjustment of the land tax at the time of land settlement, for the buyer and the seller. This adjustment should be calculated as if the property being sold is the only taxable property in the ownership.
Speak to your conveyancer or solicitor if you have specific questions about the adjustment of land tax at the time of settlement.
Are there any exemptions available?
An exemption, waiver or relief from land tax may be available depending on the use of the property and/or the owner of the property.
I hold land on trust, what does this mean for me?
Land you hold on trust may be taxed at the Trust land tax rates, which includes a surcharge of up to 0.5% on the general land tax rates and a lower threshold of $25,000.
Land held on trust will be assessed separately from other land owned by the trustees. If held under a discretionary, fixed or unit trust it may be subject to the trust surcharge rates of land tax.
Trustees must notify RevenueSA of any land held on trust within one month of acquiring the land on behalf of a trust.
See our land held on trust page for more information on how land held on trust is assessed.
You need to notify RevenueSA if you hold land on trust. Some trusts have the option to nominate beneficiaries/unitholders. See our land held on trust page for information.
My corporation owns land, what does this mean for me?
Related corporations can find specific information on our Related corporations page.
How can I view my land holding declaration?
RevenueSA Online provided a land tax portal where land holders could complete a land holding declaration to comply with the land tax changes introduced midnight 30 June 2020. The declaration required land holders to confirm and amend land holding information, advise if the land was held on trust, and for corporations, confirm the corporations contained in the group.
The land tax portal is no longer accepting land holding declarations but is accessible to view and print your submitted land holding declarations.
To advise of land held on trust, or nominate beneficiaries, you must use the online Trust Notification Advice. If you are unable to submit online please contact RevenueSA for an alternative lodgement method.
To advise of changes to related corporations or any other matters relating to corporations please email: email@example.com
For general land tax matters please email: firstname.lastname@example.org
Are you waiting for your land tax assessment?
Land tax assessments are issued from October each financial year.
Due to the land tax changes introduced from the 2020-21 financial year, billing for the 2020-21 and 2021-22 financial years is still in progress. If you are expecting to receive a land tax assessment it will be issued in due course.
Have you received your land tax assessment with prior years outstanding and will have difficulty paying?
A landowner who receives their 2020-21, 2021-22 and/or 2022-23 land tax assessments within a short space of time and has difficulty making the payment due dates can contact RevenueSA and request an extended instalment arrangement. RevenueSA will work with individual taxpayers to put in place a payment plan that suits their individual financial circumstances.
Providing taxpayers keep up with their payment plans, they will not incur interest and penalty tax. Taxpayers who are experiencing financial difficulty meeting a payment plan should contact RevenueSA as soon as possible to discuss their circumstances to avoid interest and penalty tax.
How do I update my contact details?
If you wish to change your address details, please complete the online update contact details form.
For further information, please contact RevenueSA.
Emergency Services Levy & Land Tax
Ready to make the switch?
Switching from paper bills and correspondence to receiving them directly to your email inbox is easy and free.
By electing to receive your bills and correspondence electronically you’ll benefit by:
- Being environmentally friendly
- Providing faster delivery which means more time to pay
- Giving you more timely payment reminders
All the details you need can be found on either your emergency services levy bill or land tax bill.
Want to update your postal address?
If you have moved recently or need to update your postal address, please complete our update details online form.
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|
|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.