Revenue measures for payroll tax and land tax announced

The 2021-22 South Australian State Budget, handed down on 22 June 2021, contains the following state revenue measures:

  • Extension of the payroll tax apprentices and trainees exemption eligibility period to 30 June 2022.
  • Abolition of the payroll tax exemption and associated ex gratia relief for motion picture production companies.
  • Introduction of a land tax reduction for eligible build-to-rent projects on South Australian land, where construction commences on or after 1 July 2021.
  • Increase in transitional land tax relief from 30% to 70% of the relevant increase for the 2021-22 financial year for eligible taxpayers.

For more information see the State Budget Updates page.