RevenueSA Online allows registered Certificates (Land Tax & Emergency Services Levy) users to:

  • request and receive online South Australian Emergency Services Levy and Land Tax Agent Certificates and pay the associated certificate request fee;
  • print Emergency Services Levy and Land Tax Agent Certificates requested through RevenueSA Online;
  • make an online payment of the outstanding liability on Certificates requested through RevenueSA Online or the Land Services Group (DTEI) Property Interest Report; and
  • request an online update of Certificates requested via RevenueSA Online or the Land Services Group Property Interest Report.

How do I register for Certificates?

To register for Certificates please complete the RevenueSA Online Certificates Application (PDF 313KB).

All RevenueSA Online users are required to accept and comply with the Terms of Use when accessing and using RevenueSA Online.

How do I use RevenueSA Online?

Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:

Why is the single holding amount different to the multiple holding amount on the land tax certificate?

The single holding amount for land is calculated using the general rates and threshold of $450,000 as if that was the only taxable land in the ownership.

The single holding amount (if applicable) is usually apportioned between the vendor and purchaser at the time of land settlement.

The single holding amount is used so the purchaser is not disadvantaged if they purchase land from a vendor that:

  • Owns multiple properties, where the land tax assessed is calculated on the total site value of all taxable land they own (multiple holding).
  • Holds the land on trust, where the land tax assessed is calculated at the higher trust rates.

How do I make payments?

Payments are debited from a nominated bank account.

As part of the application process, an Electronic Payment Authorisation form is completed for each bank account you wish to use for making payments via RevenueSA Online. Several bank accounts can be nominated for this purpose.

Bank account details are held in a secure environment within RevenueSA's internal database and are not transferred across the Internet.

The electronic payment is initiated by a user within RevenueSA Online. RevenueSA cannot independently access your bank accounts, only payments initiated by the user will occur. The user has the ability to select the appropriate, pre-nominated account they wish to use to make a payment in RevenueSA Online.

When will the payment be shown on my bank statement?

You can specify different bank accounts for request fee and liability payments.

All payments are processed at the end of each business day.

The certificate request fee transactions will be deducted individually from the nominated bank account. All liability payments (amounts shown as outstanding on the Certificate) each day will be combined together into a payment file which will be debiting as one amount (being the total of liabilities paid) to the nominated bank account.

The breakdown of payment information is available via the Payment Enquiry function in RevenueSA Online.

Can I cancel a payment or certificate request?

Certificate request fees and liability payments cannot be reversed.

However if you contact us on the same business day of the request and/or payment, we may be able to cancel if it has been incorrectly submitted.

Who can view and update certificates?

Only the agent/organisation who has requested the Certificate either through a Property Interest Report (PIR) or RevenueSA Online can view and/or update a certificate.

What do I do if my certificate is not appearing in RevenueSA Online?

The Certificate Enquiry / Update a Certificate Help (PDF 203KB) provides details on how to enquire on a Certificate.

If you still have difficulty viewing your certificate, please contact us.

How long will it take for RevenueSA to respond to a RevSA Query request for a certificate requested via RevenueSA Online?

All certificate requests that are forwarded to RevenueSA for manual intervention (where the certificate liability cannot be determined via RevenueSA Online) will be actioned within 3 business days.

What are the fees to request new certificates?

For the 2020-21 financial year they are:

Land tax - $35.75
Emergency Services Levy - $16.90

*Please note prices may change, however RevenueSA Online users will be notified in advance.

How long are certificates valid for?

Emergency services levy and land tax certificates are valid for 3 months from date of purchase. They can be updated in RevenueSA Online at no cost for the validity period.

What are the rules for updating certificates within RevenueSA Online?

The update facility in RevenueSA Online allows you to obtain reviewed information for a property up to the due date of the initial certificate. Where the due date of the initial certificate falls in the next financial year, an update may be requested in that next financial year, prior to the due date. The update request will provide information applicable to the new financial year and the due date will remain the same. Updates are provided via RevenueSA Online at no cost.

Certificate Application Notes

A check should be made to ensure that the Certificate requested is in respect to the property subject to sale.

RevenueSA cannot accept responsibility for apportioning the emergency services levy or land tax in circumstances that only a portion of the property is being sold. The emergency services levy and/or land tax in respect of the whole of the assessment must be paid in full in order to discharge any person from liability.

Notwithstanding payment of the amount of emergency services levy or land tax shown on the Certificate, the owner as at 1 July (emergency services levy) or 30 June (land tax) will remain liable for any additional tax resulting from a reassessment of the financial year in which the Certificate is purchased and/or any reassessment of prior financial years.

A Certificate is only valid for the financial year shown. If the change of ownership, usually being the date of settlement, will not occur before the end of the financial year, another Certificate is required in respect of the next financial year or requests for Certificates should not be made until the next financial year (i.e. from 1 July).

If the amount of emergency services levy shown on the Certificate is not paid in full the purchaser may become liable for the whole of the amount of Levy outstanding as at the date of settlement, prior to any recovery action being taken against the vendor.

If the outstanding amount on the Certificate is paid in full by the stipulated due date, the purchaser of the land is indemnified from any reassessment of a land tax liability on the land for the current and prior financial years. The vendor does not receive such an indemnity and is liable for any land tax that may be reassessed for the current or prior financial years.

The purchaser is only protected in respect of the tax for the financial year for which this certificate is issued.

Regulation 5 under the Land Tax Act 1936 requires that lodgement of an advice of transfer where there is a change of ownership of land i.e. settlement has been held, for which a transfer will not be registered at the Lands Titles Office on or before 30th June of the financial year in which the change occurred. Such advices must be lodged with RevenueSA by the 31st July of the next financial year.

Forms

Certificates Application (PDF 313KB)

Change to RevenueSA Online Administrator Notification Form (PDF 234KB)

Update Bank Account (PDF 302KB)

Cancel Registration (PDF 185KB)

Further Information

See our land tax pages for information on land tax.

See our emergency services levy pages for information on the emergency services levy.

Contact Us

For system support:

For land tax assistance:

For emergency services levy assistance: