All payment options are shown on your Land Tax Assessment, but you can also view your payment options below. Your ownership number may have changed, so please refer to your most recent Land Tax Assessment when making a payment or enquiry.
Contact your bank or financial institution to make payment from your cheque, savings, debit, credit card* (Visa or Mastercard) or transaction account. Quote BPAY Biller Code 625079 and the Reference Number appearing on the Payment Remittance Advice.
Note your payment reference number may have changed, please refer to the Payment Remittance Advice.
® Registered to BPAY Pty Ltd ABN 69 079 137 518
* credit card limits may apply
You can make a payment securely online using your credit card* (Visa or Mastercard).
You will need the Reference Number appearing on the Payment Remittance Advice.
* credit card limits may apply
If you have previously paid online using your credit or debit card, please be advised that the RevenueSA payment portal has changed, effective from Monday 11 December 2023.
Image 1 is the initial screen in the new debit and credit card payment portal.
Image 2 is the ANZ credit and debit card payment entry page.
To pay 24 hours a day using your credit card* (Visa or Mastercard), please call 1300 669 344 .
You will need the reference number appearing on the Payment Remittance Advice.
* credit card limits may apply
If paying in person at any business displaying the above logos, present the entire Land Tax Assessment with your cash, cheque, money order or credit card* (Visa or Mastercard). The Reference Number appears on the Payment Remittance Advice.
* credit card limits may apply
To make payment by mail return the Payment Remittance Advice with your cheque or money order made payable to the Commissioner of State Taxation to:
RevenueSA
Locked Bag 555
Adelaide SA 5001
Payment via direct debit or electronic funds transfer (EFT)
Payment via direct debit or EFT is not available. Please see available payment options above.
Paying your land tax assessment
Pay in full
If you choose to pay in full, please ensure you do so by the due date shown on your notice.
Pay in instalments
If you choose to pay by instalments, your first instalment may include:
- Any remaining instalments for your 2023-24 land tax assessment(s).
- Any unpaid land tax for previous financial years, including where a land tax assessment has not been previously issued.
These will be reflected in the ‘amount payable from previous years’ column on your 2024-25 Land Tax Assessment
Changes to your payment schedule
The following options are available to support you in meeting your land tax obligations.
By default, the first instalment on your 2024-25 Land Tax Assessment includes one-quarter of your 2024-25 land tax plus any amount payable from prior years. Instalments 2, 3, and 4 are paid equally for the remaining balance of your 2024-25 land tax. This means that Instalment 1 may be higher than the other instalment amounts.
However, you can choose to pay your land tax equally over the 4 instalments.
For example, your 2024-25 Land Tax Assessment is $1,000, but you still have $800 remaining from prior years. By default, your existing instalments would be as follows:
| Instalment 1 | Instalment 2 | Instalment 3 | Instalment 4 |
|---|---|---|---|
| $1,050 | $250 | $250 | $250 |
If you choose to pay equally over your 4 instalments, they would look like this:
| Instalment 1 | Instalment 2 | Instalment 3 | Instalment 4 |
|---|---|---|---|
| $450 | $450 | $450 | $450 |
Please complete the online Payment of Land Tax form and select ‘Pay over 4 instalments’ prior to the due date shown. You will need your ownership number and due date (located on the top right on the front page of your Land Tax Assessment).
Your request will be processed and a confirmation will be sent by email including details of your revised instalment amounts and due dates.
If you require a longer payment plan, our Debt Management Services Team can assist you.
Please complete the online Payment of Land Tax form and select ‘request a longer payment plan'. You will need your ownership number and due date (located on the top right on the front page of your Land Tax Assessment). You will also need to provide information on how much and how often you can make a payment.
We may ask for additional supporting information and if approved, confirmation will be sent by email including details of your revised payment plan and due dates. Some conditions may apply.
You can make more frequent payments (for example, monthly, fortnightly or weekly) using the payment reference. If you choose to make smaller payments, you must ensure the full amount of the instalment is paid by the instalment due date or contact us for an extension.
Why is my INSTALMENT 1 more than my other instalments?
Your first instalment may include:
- remaining instalments for your 2023-24 Land Tax Assessment; and/or
- unpaid land tax for previous financial years (including where a Land Tax Assessment has not been previously issued).
These will be reflected in the ‘amount payable from previous years’ column on your 2024-25 Land Tax Assessment
What happens if I do not pay my land tax?
If you do not make payment in full by the due date on your Land Tax Assessment, or if you have elected to pay by instalments and you miss any instalment payment, a Final Notice Reassessment of Land Tax will be issued for the full amount outstanding. Penalty tax of 5% will be added and interest may be added if applicable.
If you do not make payment in full by the due date of the Final Notice Reassessment of Land Tax, a Land Tax Demand letter will be issued. The penalty tax will be increased to 25% and interest may be added if applicable. The Land Tax Demand letter will outline the courses of action RevenueSA may take if your land tax remains unpaid.
If the amount outstanding is remains unpaid, the matter will be referred to debt recovery to pursue payment and/or commence legal action. In addition, penalty tax, interest and fees may be applied to unpaid amounts.
Ultimately, a property may be sold for non-payment of land tax, much the same as unpaid council rates.
How are interest and penalty tax calculated in cases of late payment?
A flat penalty tax of 75% of the unpaid land tax can legally be charged where you have deliberately avoided paying land tax. A flat 25% penalty tax can be charged in other situations of late or non-payment.
The Commissioner of State Taxation may exercise discretion to reduce the 25% penalty tax to 5% penalty tax on the outstanding property land tax amount if the full outstanding amount is paid by the due date.
Interest may also legally be charged on unpaid tax on a daily basis from the due date until the date the land tax is paid.
Having difficulty paying?
If you are having difficulty meeting your tax obligations, please contact RevenueSA on 8226 3750 before the due date on your Land Tax Assessment.
You may be able to extend your time to pay or enter into a payment plan.
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 |
| fax | (08) 8207 2100 |
| post | RevenueSA Kaurna Country 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).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.