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:

If you choose to pay equally over your 4 instalments, they would look like this:

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.

Joint ownership

Taxable land you own with another or others is assessed annually and a Land Tax Assessment for joint ownership will be issued if applicable.

If the combined site value of taxable land in the joint ownership exceeds $732,000, a Land Tax Assessment will be issued. If the taxable site value in the joint partnership is below the threshold, you will not receive a joint Land Tax Assessment.

If the combined site value of taxable land in the joint ownership is $732,000 or less, there is no land tax liability and you will not receive a joint Land Tax Assessment.

Individual ownership

If you own land in multiple ownership structures (that is, with different sets of owners), your individual share in land owned jointly will be assessed in your individual ownership along with any other land, or share of land, you own.

If the combined site value of land you own as an individual, plus your share of land owned jointly, exceeds $732,000 a Land Tax Assessment will be issued.

If the combined site value of land you own as an individual, plus your share of land owned jointly, is $732,000 or less, there is no land tax liability and you will not receive an individual Land Tax Assessment.

Deductions

The deduction relates to the proportion of land tax assessed for your share in the joint ownership. The deduction will be applied in your individual ownership against the share of land you own jointly.

If there was no land tax liability in the joint ownership (for example, the combined site value was below the threshold), no deduction will apply.

When the total deductions are greater than your individual land tax liability, your land tax is reduced to zero.  In this case, you will not receive an individual Land Tax Assessment on your individual holding.

For an example of how the deduction applies, see below.

Example

Chau and Dai Nguyen own land together. They each have an equal share. Their joint Land Tax Assessment shows their jointly owned land:

• 1 Alpha Street, site value of $500,000
• 14 Bett Road, site value $600,000

Chau’s individual Land Tax Assessment shows her half of the jointly owned land, plus the other land she owns in her own right:

• 1 Alpha Street - 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $250,000 (half of the total site value of the property)
• 14 Bett Road - 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $300,000 (half of the total site value of the property)
• 9 Soup Lane, site value of $700,000

Chau receives a deduction for her share of the land tax applied to the joint ownership, but it doesn’t completely offset her individual land tax.

She will receive a Land Tax Assessment on her site value of $250,000 + $300,000 + $700,000 (with a deduction for her share of the land tax applied to the joint ownership on the jointly owned properties).

Dai does not own any land in his own right. His properties would show as:

• 1 Alpha Street, 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $250,000 (half of the total site value of the property)
• 14 Bett Road, 50% share of ownership 01234567 Chau and Dai Nguyen, site value of $300,000 (half of the total site value of the property)

Dai receives a deduction for his share of the land tax applied to the joint ownership. In his case, it completely offsets his individual land tax, so Dai does not receive an individual Land Tax Assessment.

Only one Land Tax Assessment received

It is possible that you may receive:

• A joint Land Tax Assessment but not an individual Land Tax Assessment.
• An individual Land Tax Assessment but not a joint Land Tax Assessment.

This is usually because the site value of taxable land that you own, or partly own, is below the land tax threshold, or because any deduction(s) you have received have offset your individual tax liability in full.

It is also possible to receive an individual land tax assessment that differs from that of a joint owner, even if you own an equal share in a parcel of land.  This is because individual assessments are calculated on the total site value of all your land holdings, including land you own individually and your share(s) in land with others.

Liability for Land Tax Assessments for jointly owned land

Where land is held by multiple people or entities, each person and/or entity is jointly and severally liable to pay the land tax shown on the Land Tax Assessment.

This means that each owner is liable for the full land tax liability regardless of their share in the land. The land tax can be recovered from any owner by the Commissioner of State Taxation.

Your individual assessment is calculated on the total site value of your land holdings, which includes land you own individually and your share in land owned with others. Your total land tax is then apportioned back to each parcel of land you have an interest in.

If you own an equal share in a parcel of land (for example, 2 owners own 50% each), the land tax that is assessed in your individual ownership can differ.  This is because land tax assessed on the total site value of your land holdings. If one owner’s land holding is greater than the other, the tax assessed against jointly owned land in the individual ownership will be different.

Your Land Tax Assessment lists all South Australian property that you own, or partly own, including land that is exempt from land tax.

Select the tab below that applies to you.

You can find the land tax rates on our Rates and Thresholds page.

The rates and thresholds are different for land held on trust.  Information about trusts can be found on the Land held on trust page.

Because all property, including apartments, units, and townhouses, is built on land, a site value is determined for each property by the Valuer-General.  This site value may attract land tax.

If your property is owned under a strata title or a community title, the site value will not include common property (for example, shared driveways).  The relevant community or strata corporation will be liable for any common land that attracts land tax.

The holder of a shack site lease (the lessee) is recognised as the owner for land tax purposes, and the shack site will be included for assessment in your land tax assessment.

Billing for your ownership may not be completed yet as we may be waiting on information to make your assessment, or it may be complex in nature (for example, a trust ownership).  Your Land Tax Assessment will be issued once all required information is available.  If you are concerned, please contact RevenueSA on 8226 3750.

RevenueSA is unable to issue separate Land Tax Assessments for each property as land tax is calculated on the total taxable site value of all land owned (by an owner or a group of owners) as at midnight 30 June.

For land tax, the trustee is generally treated as the owner of  land held on trust. Trust beneficiaries or unitholders are also treated as owners for purposes of  land tax.

By default, land held on trust is placed in the trustee's ownership and included and assessed in the combined site value of any other land the trustee owns outside of the trust until RevenueSA is notified of the trust.

Trustees are obligated to tell RevenueSA that they hold land on behalf of a trust within one month of acquiring the land.

Once RevenueSA is notified of the trust, the land held on trust is placed in a separate ownership and assessed separately from any other land trustee owns outside of the trust.

Land held on trust may be taxed at a higher set of rates (trust land tax rates) and a lower land tax threshold of $25,000.  Please see our land held on trust page for more information.

Only discretionary trusts, fixed trusts, and unit trusts are liable for the trust land tax rates. Other types of trusts, for example superannuation trusts, are excluded from the trust rates and are taxed at general land tax rates.

Where a designated beneficiary (discretionary trust), beneficiaries (fixed trust) or unit holders (unit trusts) have been nominated, land held on trust will be taxed at the general land tax rates. In this case, the land (or share in the land) will also be assessed in the individual ownerships of the designated beneficiary, all of the beneficiaries or all of the unitholders, along with any other land that they own.

Discretionary trusts

Land purchased or acquired by a discretionary trust after midnight 16 October 2019 will be subject to the trust surcharge rates and does not have the option to nominate a designated beneficiary.

Where a discretionary trust holds land as at 16 October 2019 (for which it has designated a beneficiary and land is taxed at the general rates) and purchases or acquires additional land after midnight 16 October 2019, land tax will be calculated using a pro-rata method based on the site values of land held pre-16 October 2019 and the land held post-16 October 2019.

Fixed and unit trusts may nominate the trust's beneficiaries or unitholders to have their land tax assessed at the general rates.

In this case, the land will also be assessed in the individual ownerships of all of the beneficiaries or unitholders.

For more information see the for fixed trusts and unit trusts sections on our land held on trust page.

Land held as at midnight 16 October 2019

Discretionary trusts that held land as at midnight 16 October 2019 had the option to nominate a designated beneficiary by 31 December 2021 in order to be taxed at the general tax rates.

In this case, the land will also be assessed in the individual ownership of the designated beneficiary.

It is no longer possible to nominate a designated beneficiary for a discretionary trust. The opportunity to do this closed on 31 December 2021.

Land purchased or acquired on or after 17 October 2019

Discretionary trusts that acquired land after midnight 16 October 2019 don’t have the option to designate a beneficiary.  All land purchased or acquired by the trust after this date is subject to the trust surcharge rates.

For more information see the discretionary trust section on our land held on trust page.

You must notify RevenueSA, using the online Trust Notification Advice, of any land held on trust or within one month of acquiring any land on trust.

You should also notify RevenueSA of any changes that have occurred that might affect the tax liability of land held on trust.

For more information on what you need to notify RevenueSA about and when, see our land held on trust page.

If you are considered to be related to other corporations, then you are a member of a Corporate Group.  All the land owned by related corporations is assessed as though it was owned by one owner.

Corporations are related to each other for land tax purposes when one of the following applies:

• Control is exercised by a corporation over another/other corporations.
• Control is exercised by the same person(s) over 2 or more corporations.
• Control is exercised jointly by a corporation and its shareholders, who between them own more than 50% of issued share capital, over another corporation.
• A corporation owns more than 50% of the beneficial interests/units in land subject to a fixed trust/unit trust.
• Where 2 corporations are related, a third corporation will be grouped if it is related to at least one of them.

Land tax is calculated on the circumstances occurring as at midnight 30 June each year. If the Corporate Group changes mid financial year, RevenueSA will utilise Australian Securities and Investments Commission (ASIC) data and the change will be recognised for the following financial year.

Where related corporations are jointly assessed for land tax, a single point of contact, being one of the group members, is issued the Land Tax Assessment.

The Land Tax Assessment lists each member of the corporate group, together with the land owned by each of the related corporations and the percentage interest each corporation owns in the land being taxed.

The Land Tax Assessment is sent to one of the corporations in the corporate group.  All corporations within the group can request a copy of the Land Tax Assessment.

To change the address the Land Tax Assessment is issued to, please use the Land Tax Query form and select the option 'Change of details' then ‘I need to update billing details for a corporate group’. You can also elect to receive future Land Tax Assessments and correspondence via email.

The Land Tax Assessment for related corporations lists all the related corporations.

All owners listed on a Land Tax Assessment are equally and severally liable to make sure the land tax is paid. This means that each member is responsible for making sure that the liability is paid on time.

The burden of the land tax is distributed between the related corporations in the relative proportions of the value of their interests in the taxable land.

Paying your Corporate Group Land Tax Assessment

It is the responsibility of the recipient of the Land Tax Assessment to engage with the other group members regarding payment of the liability.

Each group member can pay separately using the same payment methods and payment reference details.

Requesting a copy of the Land Tax Assessment

Other group members can request a copy of the Land Tax Assessment, but the assessment will not be addressed to their corporation, it will be addressed to the single point of contact.

If you are a member of a Corporate Group and would like to receive a copy of your group’s Land Tax Assessment, you can email landtax@sa.gov.au, quoting the ownership number for the Corporate Group or the name of the company you represent, and a copy of the Land Tax Assessment will be issued to you.

Changing address where the Land Tax Assessment is sent

Any member of the Corporate Group can request to change the address that their Land Tax Assessment is issued to.

To change the address the Land Tax Assessment is issued to, please use the Land Tax Query form and select the option 'Change of details' then ‘I need to update billing details for a corporate group’. You can also elect to receive future Land Tax Assessments and correspondence via email.

Land Tax Assessment is not received

The corporation that received the Land Tax Assessment is responsible for contacting you regarding your share of the total tax liability, but you can always request a copy as stated above.

If your corporation holds land jointly, holds land on trust, or is a beneficiary of a trust, you may not receive a Land Tax Assessment.

Payment is not received

If the total land tax liability for the Corporate Group is not paid in full by the due date (that is, one or more group members do not pay their share of the land tax liability by the due date) and the Corporate Group’s single point of contact, or another member of the group, does not contact us, a Final Notice Reassessment of Land Tax will be issued, that may include interest and penalty tax.

If you have not paid in full by the due date of the Final Notice Reassessment of Land Tax, a Land Tax Demand letter will be issued.  This letter will outline the courses of action RevenueSA may take if your land tax remains unpaid.

Payment is not reflected on the Land Tax Assessment

If a payment is not reflected on the Land Tax Assessment, call RevenueSA as soon as possible on (08) 8226 3750. You will need a copy of the Land Tax Assessment so you can quote the ownership number.

A RevenueSA Customer Service Officer will investigate . If the payment can be easily identified, the correction can probably be made on the phone.

If the payment cannot be detected, you will be asked to send an email to landtax@sa.gov.au with the payment details to enable our payments team to investigate further.

Corporate Group does not fit the grouping criteria

If you believe that your Corporate Group does not fit the grouping criteria, please send an email to RevenueSAAssessment@sa.gov.au stating fully the reasons, and provide supporting documentation.

De-grouping related corporations that hold land for the purposes of a residential development of more than 10 allotments or lots

Related corporations can only apply to be de-grouped where they hold land for the purposes of a residential development of more than 10 allotments or lots.

If de-grouped, this will apply for a period based on the expected development period, but will not exceed an initial period of more than 5 years.

Find out more about de-grouping for residential developments.

Land owned by a corporation as trustee of a trust will be assessed separately to land owned by the Corporate Group.

To advise of land held on trust, please use the online Trust Notification Advice.    You must notify RevenueSA within one month of acquiring any land on trust.

For more information please see the land held on trust page.