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This page gives information about land tax exemptions for aged and residential care facilities.
Aged care facilities
Land may be exempt if it is registered and used as a residential aged care facility operated by an approved provider.
If only part of the land is used for aged care, a partial exemption may apply based on the proportion of the land used. The land that is not used for a residential aged care facility remains liable to land tax unless otherwise exempted.
Facilities under construction
Land is not eligible for an exemption where the facility is under construction or not yet open as at 30 June, but may become eligible in future financial years.
Residential care
Residential care includes personal care or nursing care provided in a residential facility in which the person also receives accommodation and:
- Appropriate staffing to meet the care needs of the person
- Meals and cleaning services
- Furnishings and equipment for care and accommodation, and
- Any other specified requirements.
Residential care does not include:
- Care provided in a person’s private home
- Care provided in a hospital or psychiatric facility
- Care provided in a facility that primarily provides care to people who are not frail and aged, or
- Care that is specified not to be residential care.
Approved providers
An approved provider is a person or body approved under the Aged Care Act 1997 (Cwlth), including facilities conducted by the State of South Australia or local government authority.
Supported residential facilities
Land may be exempt from land tax if it is used for a supported residential facility that is licensed under the Supported Residential Facilities Act 1992.
Only those facilities that are appropriately licenced under the Supported Residential Facilities Act 1992 are eligible to receive this exemption. Any like facilities, including those that are exempt from being appropriately licenced, are not eligible to receive this exemption.
How to apply
Complete the Apply for land tax exemption or relief form. Select Residential Aged Care Facility or Supported residential facility as the property type.
You will need:
- Your ownership number: This can be found in the top right corner of your land tax or emergency services levy notice of assessment.
- The assessment number: This can be found on your land tax or emergency services levy notice of assessment, water rates or council rates notice.
- Supporting documentation, such as a copy of:
- For supported residential facilities: A copy of the facility’s licence showing that the supported residential facility was licensed at the start of the financial year for which the exemption is requested, for each year an exemption is sought.
- For residential aged care facilities: Evidence that the provider is an approved provider or body.
Contact us
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 |
|---|---|
| contactus@revenuesa.sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post |
RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.