Transitional relief will be available for taxpayers who have an increase in their Land Tax Assessment for 2020-21, 2021-22 and 2022-23 as a result of the changes in the aggregation of land which came into effect from midnight on 30 June 2020, subject to the criteria outlined below.
Relief is only available on Land Tax Assessments for the 2020-21, 2021-22, and 2022-23 financial years.
Relief on your land tax
This video is intended as a guide only.
We recommend you seek independent advice on state revenue matters and how they impact you and your circumstances.
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Transitional relief will be available for taxpayers whose land tax is higher due to the new method of aggregation.
In a nutshell, aggregation means ‘grouped together’. Aggregation for land tax means land is grouped together according to who owns or part-owns the land.
You can only apply for relief if your land tax is higher because of the changes to aggregation.
The relief doesn’t apply if your increase is because of
the higher trust land tax rates
or because you’ve been nominated as a beneficiary or unitholder of land held on trust
or an increase in your site value
or because you’ve acquired other land
or because an exemption from land tax has ended.
The relief only applies on property you owned at 16 October 2019.
If you sell property, the relief only applies to those properties you still have in the current financial year which you owned at 16 October 2019.
The relief doesn’t apply on properties you’ve bought or acquired after 16 October 2019.
To be eligible for relief your tax increase needs to be between $2,500 and $102,500 higher than it would have been using the 2019-20 land tax rates and aggregation method.
No relief is payable on the first $2,500 of your land tax assessment increase.
After you have applied for relief, if you are eligible, the amount of relief you receive will be taken off the amount you owe in land tax.
If you have outstanding land tax from previous years, you must be in a payment arrangement with RevenueSA to be eligible and any relief you receive will offset your outstanding debt before any refund is issued.
The maximum relief in the 2020-21 financial year is up to 100% of your increase to a maximum of $100,000.
If your increase is above the maximum of $102,500, you are not eligible for any land tax relief.
The maximum relief available is scheduled to change in the 2021-22 and 2022-23 financial years.
Your increase still needs to be between $2,500 and $102,500 to claim for relief in those years.
In 2021-22 the relief is 70% of your land tax increase to a maximum of $30,000.
In 2022-23 the relief is 15% of your land tax increase to a maximum of $15,000.
See our website for examples of different scenarios.
Applying for the relief is quick and easy via RevenueSA Online.
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More information can be found at www.revenuesa.sa.gov.au/landtax
How do I apply?
Applications are now open. Apply online now.
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Relief on your land tax: which details do I use to apply?
This video is intended as a guide only.
We recommend you seek independent advice on state revenue matters and how they impact you and your circumstances.
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Tom has received his Land Tax Assessments.
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He owns land in multiple ownerships.
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His land tax is higher than it would have been if the 2019-20 method of aggregation was still in place and he’s eligible for relief.
He can apply for relief, but which of his many ownership numbers does he use?
Tom has an individual Land Tax Assessment,
a Land Tax Assessment for property jointly owned with one other,
a Land Tax Assessment for property jointly owned with others and
a Land Tax Assessment for property he owns jointly with a corporation.
Tom needs to use his individual ownership number when he applies. He only needs to lodge one application.
Applying for the relief is quick and easy via RevenueSA Online.
Corporations can find details about which information to use on our website.
Who is eligible?
You may be eligible for relief if your Land Tax Assessment in 2020-21, 2021-22 or 2022-23 has increased by:
- greater than $2,500; and
- less than or equal to $102,500.
You are not eligible for the relief if:
- the increase in your land tax assessment is above $102,500; or
- the increase results from higher trust rates of land tax that may be payable by certain trusts.
You will also not be eligible for relief if the increase in land tax assessed is the result of:
- a nomination of beneficiaries/unitholders/a designated beneficiary (for fixed trusts, unit trust schemes and discretionary trusts respectively);
- purchasing additional land;
- an exemption from land no longer applying; and/or
- an increase in site value.
What land is eligible for the relief?
Any land you owned, or partly owned, as at midnight, 16 October 2019 and that you still own in the land tax year in which you apply for relief (that is, 2020-21, 2021-22, 2022-23) may be eligible.
The relief does not apply to any land acquired after midnight, 16 October 2019.
The relief is assessed on each relevant parcel of land, not at the total ownership level.
I have a land tax liability from a prior year. Am I still eligible?
If you have outstanding land tax obligations relating to prior years' liabilities, you must have entered into a payment arrangement with RevenueSA to be eligible for relief. The relief will reduce any outstanding land tax debt before a refund will be provided.
How much is the relief?
Relief is not provided on the first $2,500 of the increase. For example, if your Land Tax Assessment has increased by $3,000, you may be eligible for up to $500 in relief.
Relief available is shown in the table below:
Financial year | Minimum increase | Maximum increase | Relief amount |
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2020-21 | $2,500 | $102,500 | 100% of increase above $2,500 to a maximum of $102,500 |
2021-22 | $2,500 | $102,500 | 70% of increase above $2,500 to a maximum of $102,500 |
2022-23 | $2,500 | $102,500 | 15% of increase above $2,500 to a maximum of $102,500 |
How is the relief calculated?
The value of relief will be calculated on the difference between land tax payable, compared to the land tax that would have been payable on the relevant properties under the aggregation approach, tax rates and thresholds that applied in 2019-20.
More detailed information on the relief, how it is calculated and examples is available in the Transition Fund Guidelines.
Which ownership number do I use to apply?
If you have received more than one Land Tax Assessment, you need to use the individual ownership number when you apply.