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This page gives information about land tax exemptions that do not fall under the main exemption categories.

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Land covered by a heritage agreement

Some land with officially recorded heritage agreements can qualify for a land tax exemption.

Land is eligible for a tax exemption if:

  • It is subject to a heritage agreement under the Native Vegetation Act 1991, and
  • The agreement is noted against the relevant instrument of title or against the land in accordance with Section 23B(3) of that Act.

Please contact RevenueSA if you wish to apply for this exemption.

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Transitional land tax relief

Amendments to the Land Tax Act 1936 introduced revised land tax aggregation provisions, which came into effect from midnight on 30 June 2020.

Eligibility

You may be eligible for full or partial land tax relief if your Land Tax Assessment for the 2020–21, 2021–22, or 2022–23 financial year increased by:

  • More than $2,500, and
  • Less than or equal to $102,500.

You are not eligible for relief if the increase results from any of the following:

  • The increase is due to higher trust rates of land tax that apply to certain trusts
  • Nomination of beneficiaries, unitholders, or a designated beneficiary (for fixed trusts, unit trust schemes, and discretionary trusts respectively)
  • Purchase of additional land
  • Loss of an exemption on land
  • An increase in site value

Eligible Land

Relief applies only to land that:

  • You owned or partly owned as at midnight, 16 October 2019, and
  • You still own in the land tax year for which you are applying (2020–21, 2021–22, or 2022–23)

Land acquired after midnight, 16 October 2019 is not eligible for this relief.

Relief is assessed per parcel of land, not based on total landholdings.

How to apply

  • Complete the Land Tax Transition Fund Application form.
  • If you have received more than one Land Tax Assessment, you need to use the individual ownership number when you apply (not ownership numbers where multiple owners are listed).
  • Corporate Groups should use the ownership number on the Land Tax Assessment titled Corporate Group.

Find out more about transitional land tax relief.

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