This page provides you with links to publications and forms that relate to land tax, including:
- Guides to Legislation
- Forms
- Information Circulars & Revenue Rulings
- RevenueSA Online Help
- Residential Property Buyer Tool
Forms
Land Tax Assessment
Update your details
Property Agents and Managing Agents
Register as a Managing Agent to receive emergency services levy and land tax notices for a property.
If you manage multiple properties, please complete a Managing Agent Schedule and upload with your register as a managing agent form.
Trusts
Apply for an exemption
Refund of land tax paid at property settlement
Where the homeowner has moved into residential care
Where you are renovating or rebuilding your residential home
Where your residential home has been destroyed or rendered uninhabitable
Where the land is used for supported residential facilities and aged care facilities
Where the land is used for a retirement village
Where the land is used for a retired persons' relocatable home park
For an association or not-for-profit organisation
Application for special disability trusts exemption (PDF 272KB)
RevenueSA Online - Certificates
Certificates Application (PDF 313KB)
Change to RevenueSA Online Administrator Notification Form (PDF 234KB)
Update Bank Account (PDF 302KB)
Cancel Registration (PDF 185KB)
Guides to Legislation
The Guides to Land Tax Legislation describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding the assessment of land tax for joint owners, land held on trust and related corporations.
2021-22 Guide to Legislation: Land Tax
2021-22 Guide to Legislation: Land Tax - Joint Owners
2021-22 Guide to Legislation: Land Tax - Land Held on Trust
2021-22 Guide to Legislation: Land Tax - Related Corporations
Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.
2020-21 Guide to Legislation: Land Tax
2019-20 Guide to Legislation: Land Tax (PDF 447KB)
2018-19 Guide to Legislation: Land Tax (PDF 435 KB)
2017-18 Guide to Legislation: Land Tax (PDF 427KB)
2016-17 Guide to Legislation: Land Tax (PDF 505KB)
2015-16 Guide to Legislation: Land Tax (PDF 458KB)
2014-15 Guide to Legislation: Land Tax (PDF 459KB)
2013-14 Guide to Legislation: Land Tax (PDF 456KB)
2012-13 Guide to Legislation: Land Tax (PDF 421KB)
2011-12 Guide to Legislation: Land Tax (PDF 418KB)
2010-11 Guide to Legislation: Land Tax (PDF 407KB)
Information Circulars & Revenue Rulings
Information Circulars and Revenue Rulings include decisions on the interpretation of legislation administered by RevenueSA and of changes in administrative practices or taxation laws.
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| SDALT001 | Tax Relief Measures for those impacted by the Bushfire | 2 | 29/9/2020 | Revenue Ruling |
| LT004 | Land Held on Trust - Section 13(3)(b) | 1 | 25/2/2016 | Revenue Ruling |
| IC079 | Special Disability Trusts | 18/6/2015 | Information Circulars | |
| IC061 | Prescribed Associations | 27/6/2013 | Information Circular | |
| LT003 | Land Tax Relief upon moving into residential care on an ongoing basis | 1 | 29/1/2013 | Revenue Ruling |
| LT001 | Land Tax Relief for Deceased Estates | 1 | 4/8/2010 | Revenue Ruling |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the Rates & Threshold page for future rate information
| Number | Title | Issued | Type |
|---|---|---|---|
| IC091 | Summary of Changes 2016-17 | 1/7/2016 | Information Circular |
| IC081 | Summary of Changes 2015-16 | 1/7/2015 | Information Circular |
| IC071 | Summary of Changes 2014-15 | 1/7/2014 | Information Circular |
| IC057 | Summary of Changes 2013-14 | 13/6/2013 | Information Circular |
| IC046 | Summary of Changes 2012-13 | 7/6/2012 | Information Circular |
| IC024 | Summary of Changes 2011-12 | 16/6/2011 | Information Circular |
| IC017 | Summary of Changes 2010-11 | 15/7/2010 | Information Circular |
Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.
See the State Budget Update page for future Budget information.
See the Interest & Penalty Tax page for future interest and penalty tax information.
| Number | Title | Version | Issued | Type |
|---|---|---|---|---|
| IC098 | State Budget 2016-17: Land Tax Amendments | 15/12/16 | Information Circular | |
| IC094 | State Budget 2016-17 Land Tax Amendments | Replaced by IC098 | 7/7/2016 | Information Circular |
| IC093 | State Budget 2016-17 | 7/7/2016 | Information Circular | |
| IC090 | Interest Rates 2016-17 | 1/7/2016 | Information Circular | |
| IC081 | Summary of Changes 2015-16 | 1/7/2015 | Information Circular | |
| IC080 | Interest Rates 2015-16 | Replaced by IC090 | 1/7/2015 | Information Circular |
| IC078 | 2015-16 State Budget: Land Tax Amendments | 18/6/2015 | Information Circular | |
| IC075 | State Budget 2015-16 | 18/6/2015 | Information Circular | |
| IC070 | Interest Rates 2014-15 | Replaced by IC080 | 1/7/2014 | Information Circular |
| IC058 | Interest Rates 2013-14 | Replaced by IC070 | 27/6/2013 | Information Circular |
| IC056 | State Budget 2013-14 | 06/06/2013 | Information Circular | |
| IC050 | Interest Rates 2012-13 | Replaced by IC058 | 3/7/2012 | Information Circular |
| IC039 | Debt Management Process | 22/5/2012 | Information Circular | |
| IC033 | Minister for Finance | Withdrawn | 28/11/2011 | Information Circular |
| IC025 | Interest Rates 2011-12 | Replaced by IC050 | 1/7/2011 | Information Circular |
| LT002 | Quarterly Instalments - Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
| TAA01 | Application of Interest & Penalty Tax | 1 | 19/1/2011 | Revenue Ruling |
| IC015 | Interest Rates 2010-11 | Replaced by IC025 | 5/7/2010 | Information Circular |
RevenueSA Online Help
Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:
Purchase Certificate (PDF 424KB)
Pending Certificates (PDF 77KB)
Certificate Enquiry / Update a Certificate (PDF 203KB)
Payment Enquiry (PDF 170KB)
Unsuccessful Certificate Request (PDF 205KB)
Residential Property Buyer Tool
The Residential Property Buyer Tool will provide you with information on state revenue obligations that you may need to pay, and exemptions and/or grants you may be entitled to receive.
Use the Residential Property Buyer Tool
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 |
|---|---|
| landtax@sa.gov.au | |
| 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).