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, Adelaide SA 5001
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.
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, ADELAIDE SA 5001
Phone: 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 ValuerGeneral. 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.
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.