How can I make a payment?
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
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 Notice 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
Can I pay via direct debit?
Payment via direct debit is not available. Please see available payment options above.
Can I pay via electronic funds transfer (EFT)?
Payment via EFT is not available. Please see available payment options above.
Can I pay more regularly?
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*.
For example instead of paying an instalment payment of $1,000 in one payment, you can make smaller payments over a number of weeks, as long as you ensure the $1,000 has been paid by the due date*.
* If you do not pay the full amount of an instalment by the due date, your total unpaid land tax balance will become payable and interest and penalty tax may apply. If you are unable to make payment before the due date, please contact RevenueSA to make alternative payment arrangements.
Refer to the back of your Land Tax Assessment for payment details.
Can I pay by instalment?
Four quarterly instalments are listed on your Land Tax Assessment.
If you do not pay the full amount of an instalment by the due date, your total unpaid land tax balance will become payable and interest and penalty tax may apply. If you are unable to make payment before the due date, please contact RevenueSA to make alternative payment arrangements.
Why is my INSTALMENT 1 more than my other instalments?
RevenueSA has experienced delays in the billing of some complex ownerships. As a result your first instalment may include:
- remaining instalments for your 2021-22 land tax assessment, and this is reflected in the ‘amount payable from prior years’ column on your 2022-23 Land Tax Assessment; and/or
- the full amount of your land tax if you have not yet received a Land Tax Assessment for prior financial years for this ownership, and this is reflected in the ‘amount payable from prior years’ column on your 2022-23 Land Tax Assessment; and/or
- any unpaid land tax for previous financial years.
If you have concerns about paying by the due dates, we are here to help
Before the due date of your first instalment you can:
The higher instalment 1 reflects your instalment payment for your 2022-23 land tax plus any amount payable from prior years (further explanation on reason is below).
You can choose to pay your land tax amount equally over the 4 instalments. The first instalment on your 2022-23 Land Tax Assessment includes one-quarter of your 2022-23 land tax plus any amount payable from prior years. Instalments 2, 3 and 4 are for the balance of your 2022-23 land tax.
For example, if your 2022-23 Land Tax Assessment includes land tax of $1,000 for 2022-23 plus $800 from prior years. Your existing instalments are as follows:
- Instalment 1 = $1,050
- Instalment 2 = $250
- Instalment 3 = $250
- Instalment 4 = $250
You can request to pay equally over your 2022-23 instalments:
- Instalment 1 = $450
- Instalment 2 = $450
- Instalment 3 = $450
- Instalment 4 = $450
To request this option, please complete the online request form and select ‘Pay over 4 instalments’. To complete this form 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 provided via email including details of your revised instalment amounts and due dates*.
* If you do not pay the full amount of an instalment by the due date, your total unpaid land tax balance will become payable and interest and penalty tax may apply. If you are unable to make payment before the due date, please contact RevenueSA to make alternative payment arrangements.
Refer to the back of your Land Tax Assessment for payment details.
If you require a longer payment plan, our Debt Management Services Team can assist you. Please complete the online request form and select ‘request a longer payment plan’.
To complete this form 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 provided via email including details of your revised payment plan and due dates*. Depending on the terms of the payment plan – some conditions may apply.
* If you do not pay the full amount of an instalment by the due date, your total unpaid land tax balance will become payable and interest and penalty tax may apply. If you are unable to make payment before the due date, please contact RevenueSA to make alternative payment arrangements.
Refer to the back of your Land Tax Assessment for payment details.
What happens if I do not pay my land tax?
If you cannot make your full payment or your quarterly instalment payment by the due date on your Land Tax Assessment, the full annual amount will become immediately due and payable.
A final notice will be issued to you. Penalty tax and interest may be added.
If the debt still remains outstanding after the due date on the final notice, 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 penalties and interest 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 us as soon as possible to discuss your options.
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, select option 2 |
| fax | (08) 8207 2100 |
| post | 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.