Guides to Legislation do not have the force of law.

This is a general guide to the Trust provisions of the Land Tax Act 1936 and the Land Tax Regulations 2010.

The Land Tax (Miscellaneous) Amendment Act 2019 (the “Amending Act”), was passed by both houses of Parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936 (the “Act”).

The purpose of this Guide to Legislation (“Guide”) is to provide a general guide to the new land tax provisions.

The contents of this Guide are current at the time of printing but may be subject to change in the future.

This document should not be read in isolation to the Act and does not in any way override the Act.

In this Guide:

  • all references made to Sections, Parts or Divisions relate to the Act unless otherwise specified.
  • a reference to the Commissioner is a reference to the Commissioner of State Taxation.

We hope you find this publication to be helpful.

The Guide to Legislation (Changes for Joint Owners, Land Held on Trust and Related Corporations) includes information on the following topics:

Further information

Online versions of state legislation are available at the South Australian legislation website at

Further information is available on the how is land tax assessed page, the trusts page and the related corporations page.

Notifications of trust information can be provided via the RevenueSA Online portal, which can be found at

Version history

VersionPublished dateChanges
121 May 2020 
231 July 2020Incorporates minor changes to reflect the final 2020-21 land tax thresholds, clarify certain examples, correct typographical errors and number the examples sequentially throughout.

Signed by Commissioner of State Taxation, 31 July 2020.

View PDF 2020-21 Guide to Land tax changes for Joint Owners, Land Held on Trust and Related Corporations (PDF 1.05 MB)

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