Who can use this calculator?
- Corporate groups.
- Joint ownerships.
- Trusts which are not liable to the trust rates:
- Charitable trusts.
- Concessional trusts: guardianship order or an administration order.
- Concessional trusts: disability.
- Concessional trusts: prescribed by the regulations.
- Trusts sole beneficiaries are associations referred to in Section 4(1) of the Land Tax Act 1936.
- Superannuation trusts.
- Trusts established by a superannuation trust for the purposes of an arrangement of kind authorised under Section 67A of the Commonwealth Superannuation Act.
- Trusts that holds child maintenance land.
- Administration trusts.
- Implied, constructive or resulting trusts.
- Listed trusts.
- Widely held trusts.
- Land that is owned by a corporation that is the trustee of a fixed trust or a unit trust scheme if the corporation is grouped and assessed with one or more related corporations.
Trusts where RevenueSA has been notified of the beneficiaries or unit holders.
Who can't use this calculator?
Trusts assessed at the trusts rate.
Please use the Land Tax Calculator - Trust Ownerships
What rate of land tax is used?
This calculator will give an indication only of the land tax payable for 2020-21 using the general land tax rates.
This calculator does not include any deductions you may receive for land tax payable by the trustee or the joint ownership if you:
- are the nominated beneficiary or unitholder of a fixed or unit trust;
- are the nominated beneficiary of a discretionary trust; or
- own land with others
In these situations, the calculation is only indicative of your liability.
The examples below show how land tax is calculated in each of the tiers using the general rates.
Exceeds $450,000 but not $723,000
$0.50 for every $100 or part $100 above $450,000
For this example we are using a total site value of $600,000
Exceeds $723,000 but not $1,052,000
$1365.00 plus $1.25 for every $100 or part of $100 above $723,000
For this example we are using a total site value of $800,000
Exceeds $1,052,000 but not $1,350,000
$5477.50 plus $2.00 for every $100 or part of $100 above $1,052,000
For this example we are using a total site value of $1,235,000
$10,852.50 plus $2.40 for every $100 or part of $100 above $1,350,000
For this example we are using a total site value of $1,500,000
Key in the site value in the relevant section. Do not use commas when entering values.
*This calculator will assist you in calculating the amount you may have to pay. The State of South Australia takes no responsibility for any incorrect information, or any discrepancy between the information provided on this web site and that appearing in any notice issued pursuant to the relevant Act, or any loss incurred as a result of reliance on the information or program of this web site.