Objection to Commissioner's assessment or decision

If you are dissatisfied with an assessment, or a reviewable decision of the Commissioner, please contact RevenueSA on the telephone number that appears on the Land Tax Assessment in the first instance.

If you wish to dispute your Land Tax Assessment, or a reviewable decision of the Commissioner, you may lodge a written objection within 60 days of the date of the assessment or reviewable decision with:

The Treasurer
GPO Box 2264

The Treasurer can permit an objection after the 60-day period, but not later than 12 months after the assessment/decision. An objection lodged after the 60-day period must state fully and in detail the circumstances concerning and the reasons for the failure to lodge the objection within the 60-day period.

The grounds of the objection must be stated fully and in detail in the notice of objection.

Unsuccessful objections to a tax assessment may be appealed to the Supreme Court within 60 days of the Minister’s determination of the objection, or if the objection has not been determined, within 90 days of its lodgement. The Supreme Court can permit an appeal after the 60-day period, but not after 12 months of the determination.

Objection to valuations

An objection to a valuation must be made in writing within 60 days after the date the first Notice of Land Tax Assessment is served, provided an objection has not already been submitted based on the service of another notice detailing the valuation, and contain a full and detailed statement of the grounds on which the objection is based. Valuation objections should not be directed RevenueSA but rather to:


Office of the Valuer-General
GPO Box 1354


1300 653 346

Each year property owners receive various notices from government agencies showing their property’s site or capital valuation as determined by the Valuer-General. You are entitled to object to the valuation within 60 days of receiving the first such notice.

Upon receiving the first notice from a different agency you are still entitled to object to the valuation within 60 days of that notice provided you have not already objected to the same valuation under a different notice in that particular year.

You cannot lodge an objection to a valuation for a previous financial year.

Payment of land tax pending an objection

If an owner lodges an objection, they must still make payment of the owed amount by the due date. Overdue tax may be recovered as if no objection were pending, including interest and penalty tax accruing.

Payment of land tax pending an appeal

An appeal cannot be exercised against the decision of the Commissioner or by the Minister on the objection unless 50% of the tax assessed (not including interest or penalty tax) which relates to the appeal has been paid.