• The Guides to Land Tax Legislation describe how the liability for land tax is determined, including the calculation method used. Information is also provided on the various exemptions, as well as information regarding the assessment of land tax for joint owners, land held on trust and related corporations.

    View current Guide to Legislation: Land Tax

    View current Guide to Legislation: Land Tax - Joint Owners

    View current Guide to Legislation: Land Tax - Land Held on Trust

    View current Guide to Legislation: Land Tax - Related Corporations

    Guides to Legislation do not constitute a Revenue Ruling and should be read in conjunction with Revenue Rulings, Information Circulars and relevant legislation.

    View previous years

    • Revenue Rulings

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    NumberTitleVersionIssuedType
    SDALT001Tax Relief Measures for those impacted by the Bushfire229/9/2020Revenue Ruling
    LT004Land Held on Trust - Section 13(3)(b)125/2/2016Revenue Ruling
    LT003Land Tax Relief upon moving into residential care on an ongoing basis129/1/2013Revenue Ruling
    LT001Land Tax Relief for Deceased Estates14/8/2010Revenue Ruling

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    See the Interest & Penalty Tax page for future interest and penalty tax information.

    NumberTitleVersionDate Issued
    TAA001Application of Interest & Penalty Tax119/1/2011

    • Information Circulars

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    General

    NumberTitleVersionIssuedType
    IC079Special Disability Trusts 18/6/2015Information Circulars
    IC061Prescribed Associations 27/6/2013Information Circular

    Historical rates

    See the Rates & Threshold page for future rate information

    NumberTitleIssuedType
    IC091Summary of Changes 2016-171/7/2016Information Circular
    IC081Summary of Changes 2015-161/7/2015Information Circular
    IC071Summary of Changes 2014-151/7/2014Information Circular
    IC057Summary of Changes 2013-1413/6/2013Information Circular
    IC046Summary of Changes 2012-137/6/2012Information Circular
    IC024Summary of Changes 2011-1216/6/2011Information Circular
    IC017Summary of Changes 2010-1115/7/2010Information Circular

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    See the Interest & Penalty Tax page for future interest and penalty tax information.

    NumberTitleVersionDate Issued
    IC093State Budget 2016-17 See the State Budget Updates page
    for future Budget information    		7/7/2016
    IC090Interest Rates 2016-17 See the Interest & Penalty page
    for future interest & penalty information    		1/7/2016
    IC080Interest Rates 2015-16 Replaced by IC0901/7/2015
    IC070Interest Rates 2014-15 Replaced by IC0801/7/2017
    IC058Interest Rates 2013-14 Replaced by IC07027/6/2013
    IC050Interest Rates 2012-13 Replaced by IC0583/7/2012
    IC033Minister for FinanceWithdrawn28/11/2021
    IC039Debt Management Process 22/5/2012
    IC029Land Holding Entities & Tax Avoidance Schemes 27/7/2011
    IC025Interest Rates 2011-12 Replaced by IC0501/7/2011
    IC015Interest Rates 2010-11 Replaced by IC0255/7/2010

  • Latest version appears in this list. Previous versions can be accessed from current version by navigating to Previous Versions section and selecting the link to the version you would like to view.

    See the State Budget Update page for future Budget information.

    NumberTitleVersionDate Issued
    IC098State Budget 2016-17: Land Tax Amendments  15/12/2016
    IC095Job Accelerator Grant SchemeReplaced by Job Accelerator Grant Factsheet7/7/2016
    IC094State Budget 2016-17 Land Tax Amendments Replaced by IC0987/7/2016
    IC093State Budget 2016-17  7/7/2016
    IC0862015-16 Mid-Year Budget Review - Stamp Duty on Transfers of Non-residential, Non-primary Production Real PropertyReplaced by IC1037/12/2015
    IC084Statutes Amendment and Repeal (Budget 2015) Act 2015 26/11/2015
    IC0782015-16 State Budget: Land Tax Amendments  18/6/2015
    IC076State Budget 2015-16: Stamp Duty Measures  18/6/2015
    IC075State Budget 2015-16 18/6/2015
    IC074Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 26/8/2014
    IC069State Budget 2014-15 19/6/2014
    IC067Repeal of Succession Duties Act 1929 05/12/2013
    IC056State Budget 2013-14 06/6/2013
    IC0552012-13 Mid-Year Budget Review - Transport Development Levy in the Adelaide CBD 18/12/2012
    IC053State Budget 2012-13 - Statutes Amendment and Repeal (Budget 2012) Act 2012  6/12/2012
    IC045State Budget 2012-13 - Stamp Duty - Inner City Rebate  31/5/2012
    IC044State Budget 2012-13 - Stamp Duty on Non-Quoted Marketable Securities and Non-Real Property Transfers  31/5/2012
    IC043State Budget 2012-13 - Exemption for Wages Paid to Apprentices and Trainees  31/5/2012
    IC042State Budget 2012-13 - First Home Bonus Grant  31/5/2012
    IC041State Budget 2012-13 - Stamp Duty on Off-the-Plan Apartments Replaced by IC04831/5/2012
    IC040State Budget 2012-13 31/5/2012
    IC033Minister for FinanceWithdrawn28/11/2011
    IC023State Budget 2011-12 9/7/2011
    IC018State Budget 2010-11 16/9/2010
    IC001RevenueSA Publication Processes 1/7/2009

    • RevenueSA Online Help Guides