The Valuer-General determines the average percentage change in site values and the corresponding Index Value relevant to the adjustment of land tax thresholds. These are published as a Notice in the Gazette. The Commissioner of State Taxation publishes a Notice in the Gazette advising the adjusted land tax thresholds for each financial year.
Section 8A of the Land Tax Act 1936 provides that, based on figures provided by the Valuer-General, the land tax thresholds are to be indexed by the average percentage change in site values (refer to Information Circular No. 17).
Land Tax Rates and Thresholds
The adjusted thresholds for 2020-21 land tax financial year are as follows.
General Rates
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $450,000 | Nil |
Exceeds $450,000 but not $723,000 | $0.50 for every $100 or part of $100 above $450,000 |
Exceeds $723,000 but not $1,052,000 | $1,365.00 plus $1.25 for every $100 or part of $100 above $723,000 |
Exceeds $1,052,000 but not $1,350,000 | $5,477.50 plus $2.00 for every $100 or part of $100 above $1,052,000 |
Exceeds $1,350,000 | $11,437.50 plus $2.40 for every $100 or part of $100 above $1,350,000 |
View previous years' rates and thresholds
Trust Rates
Total Taxable Site Value | Amount of Tax |
|---|---|
Does not exceed $25,000 | Nil |
Exceeds $25,000 but not $450,000 | $125.00 plus $0.50 for every $100 or part of $100 above $25,000 |
Exceeds $450,000 but not $723,000 | $2,250.00 plus $1.00 for every $100 or part of $100 above $450,000 |
Exceeds $723,000 but not $1,052,000 | $4,980.00 plus $1.75 for every $100 or part of $100 above $723,000 |
Exceeds $1,052,000 but not $1,350,000 | $10,737.50 plus $2.40 for every $100 or part of $100 above $1,052,000 |
Exceeds $1,350,000 | $17,889.50 plus $2.40 for every $100 or part of $100 above $1,350,000 |
View previous years' rates and thresholds
Application Fee for a Certificate of Land Tax Payable
Under the provisions of the Land and Business (Sale and Conveyancing) Act 1994, a Certificate of Land Tax Payable (“Certificate”) may be obtained from RevenueSA showing the amount of land tax (if any) that will be payable in relation to the liability imposed for the financial year in which it is requested (including any arrears).
The issuing of a Certificate is subject to payment of a prescribed administration fee reviewed annually by the Government.
The prescribed fee for 2020-21 is $35.75.
Average Percentage Change & Index Value
The table below shows the Index Value since 2010-11.
Financial Year | Average Percentage Change | Index Value |
|---|---|---|
2020-21 | 0.9% | 1.315 |
2019-20 | 5.8% | 1.302 |
2018-19 | 4.5% | 1.230 |
2017-18 | 6.2% | 1.176 |
2016-17 | 2.8% | 1.108 |
2015-16 | 2.7% | 1.078 |
2014-15 | 0.7% | 1.049 |
2013-14 | 0.8% | 1.041 |
2012-13 | -1.8% | 1.033 |
2011-12 | 5.2% | 1.052 |
2010-11 | n/a | 1.00 |
Interest and Penalty
See our Interest & Penalty page.
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).
| 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).