Archived news items: 1 July 2018 to 30 June 2019

2019-20 State Budget

Issued 18 Jun 2019

The following taxation measures were announced by the Government as part of the 2019-20 State Budget handed down today, 18 June 2019.

Land Tax

Amendments to the Land Tax Act 1936 to:

• introduce improved land tax aggregation provisions and a surcharge on certain trusts; and
• reduce the top marginal land tax rate.

The Government has announced that the changes will apply from the 2020-21 financial year (land tax calculated on 30 June 2020). The final details of the arrangements are subject to consultation prior to implementation, and the approval of legislative amendments by Parliament.

Payroll Tax

In addition to the above land tax measures, the Government is providing additional funding for RevenueSA to undertake additional payroll tax compliance work.

RevenueSA will expand existing and develop additional compliance programs focusing on businesses who have failed to register for payroll tax, the grouping of businesses, the use of contractors and other high risk areas.

Please visit our State Budget Updates page for more information on the above taxation measures.

2018-19 Payroll Tax Annual Reconciliation

Issued 14 June 2019

Your 2018-19 payroll tax annual reconciliation can be lodged on RevenueSA Online between Monday, 1 July 2019 and Monday, 22 July 2019.

There is no need to lodge a return for June 2019 as this information will be captured in your annual reconciliation.

Communication will be sent in the coming weeks to all registered payroll tax clients with information on how to complete your annual reconciliation.

Visit our annual reconciliation webpage for more information on the process or join us for an annual reconciliation webinar on:

For employers with wages of $1.5 million or less

• Tuesday, 2 July 2019
• Wednesday, 17 July 2019

For employers with wages over $1.5 million

• Thursday, 4 July 2019
• Monday, 15 July 2019

If you are unable to attend a webinar, a recording will be available on RevenueSA’s webinar replay webpage from Friday, 5 July 2019.

2019-20 Land Tax Thresholds & Rates

Issued 13 Jun 2019

The 2019-20 Land Tax Thresholds published in the Government Gazette.

View the 2019-20 land tax thresholds and rates.

Commonwealth Reporting & Stamp Duty Certificate

Issued 05 Jun 2019

From 1 July 2019 you will be required to provide additional information for Commonwealth reporting data. There will also be a change in the way a document is stamped with duty.

Commonwealth Reporting

Both vendor and purchaser data must be completed before a document conveying land can be:

• confirmed in RevenueSA Online;
• assessed by RevenueSA if lodged for assessment.

If data has not been entered for both parties, you will not be able to obtain a Document ID. Without a Document ID you will not be able to lodge the document with the Lands Titles Office.

Vendor information

Vendor data is completed via a RevenueSA Online workspace. You can either create a new workspace or you may be invited through RevenueSA Online by the purchaser’s representative to enter details.

If you have already been entering data for vendors, please note there are some additional mandatory fields that will also be required from 1 July 2019, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).

Purchaser information

From 1 July 2019, additional mandatory fields will be required for purchasers, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).

To streamline the process in RevenueSA Online, the reporting screen for purchaser data will be integrated with the stamp duty assessment screens. A separate Commonwealth Reporting Portal workspace is no longer required before you create a stamp duty document.

You will also be able to invite the vendor’s representatives to enter data for reporting requirements.

Certificate of Stamp Duty

From 1 July 2019 a Certificate of Stamp Duty is replacing the manual stamp.

Once you complete a document in RevenueSA Online, a Certificate is produced as a pdf which you can electronically file and/or print for your records. You will also be able to reprint a copy of the Certificate through RevenueSA Online.

A Certificate of Stamp Duty will also be issued for documents submitted to RevenueSA for assessment.

Changes are also being made to the T1 Form (Memorandum of Transfer) to simplify the stamp duty information you need to record. You will no longer need to record the date, consideration, stamp duty paid, interest and penalty tax etc. From 1 July 2019 you will only need to record the Document ID number, available from the Certificate of Stamp Duty.

To find out more about these changes, register for one of our upcoming webinars.

Please contact our RevSupport team if you have any questions on these changes.

Email:revsupport@sa.gov.au

Phone: (08) 8207 2333

Buying Residential Property

Issued 03 Apr 2019

Are you looking to purchase residential property in South Australia?

The Residential Property Buyer Tool will provide you with information on state revenue obligations that you may need to pay, and exemptions and/or grants that you may be entitled to receive.

Residential Property Buyer Tool

Payroll Tax Publication

Issued 07 Jan 2019

From 1 January 2019, businesses with annual taxable wages of up to $1.5 million are no longer liable for payroll tax, and those with taxable wages between $1.5 million and $1.7 million benefit from a reduced payroll tax rate.

A second edition of the Payroll Tax Guide to Legislation, reflecting these changes, has been released for 2018-19.

December Payroll Tax Return Due Date

Issued 19 Dec 2018

To assist businesses over the Christmas/New Year period the due date for December’s payroll tax payment has been extended to Monday 14 January 2019.

If you are unable to make the monthly payment by 14 January 2019 please contact RevenueSA for assistance.

For Electronic Payment Authority (EPA) future dating a December payment can only be scheduled up to 7 January 2019. An EPA payment for December made after 7 January 2019 will need to be authorised on the day it is submitted.

Please also note all payroll tax lodgements are now made on RevenueSA Online.

Should you have any queries please contact our payroll tax team at payrolltax@sa.gov.au or on (08) 8204 9880.

Revenue Publications

Issued 07 Dec 2018

The following revenue publications have been released:

• Information Circular No. 103 – Stamp Duty on Conveyances or Transfers of Non-residential, Non-primary Production Real Property (Qualifying Land) replaces Information Circular 86 and provides further clarity on information about land use codes.
• Revenue Ruling SDA009[V2]: Conveyance by Direction has been released to further amend and update RevenueSA’s practices.
• Revenue Ruling SDA012: Foreign Ownership Surcharge Ex Gratia Relief Guidelines for Significant Developments has been released to set out guidelines regarding the ex gratia scheme to provide relief from the surcharge for acquisitions of residential land for the purpose of undertaking significant developments of new residential homes.

Commissioner of State Taxation

Issued 07 Dec 2018

RevenueSA congratulates Julie Holmes on her appointment as Commissioner of State Taxation.

State Budget Changes

Issued 22 Nov 2018 

The Statutes Amendment and Repeal (Budget Measures) Act 2018 was assented to on 22 November 2018.

The legislation amendments contain a number of state revenue measures including:

• Third Party Reporting
• Payroll Tax
• Stamp Duty
• Land Tax.

For further information refer to the summary from the State Budget.

RevNet / RevenueSA Online

Issued 12 Nov 2018

The Payroll Tax and Certificates (ESL & Land Tax) components of RevNet have moved.

Access is now available at RevenueSA Online www.revenuesaonline.sa.gov.au.

Login using your existing RevNet username and password.

Payroll Tax Webinars

Issued 09 Nov 2018

From 1 January 2019, businesses with annual taxable wages:

• of up to $1.5m will not be liable for payroll tax
• between $1.5m and $1.7m will pay a reduced payroll tax rate.

To find out more, register for one of our upcoming webinars.

Customer Satisfaction Survey

Issued 01 Nov 2018

What can we do to improve your customer experience with us?

The 2018 Customer Satisfaction Survey is now open.

Your feedback is important to us and we would appreciate your suggestions on how we can improve our service.

The survey will take approximately five to ten minutes to complete. The survey will be open until close of business on Friday, 30 November 2018.

Results from the survey will be published on our website early 2019.

Please do not feel that you need to wait until our annual Customer Satisfaction Survey to provide comments. Feedback can be provided at any time via our complaints and feedback page.

Payroll Tax Changes - from 1 January 2019

Issued 25 Oct 2018

Legislative amendments to reduce payroll tax for small business are included in the Payroll Tax (Exemption for Small Business) Act 2018, assented to on 25 October 2018.

From 1 January 2019, businesses with annual taxable wages of up to $1.5 million will not be liable for payroll tax, and those with taxable wages between $1.5 million and $1.7 million will benefit from a reduced payroll tax rate.

As these changes come into effect mid-financial year, the 2018-19 financial year will be split into two return periods:

Period 1

1 July 2018 to 31 December 2018

Period 2

1 January 2019 to 30 June 2019

What do I need to know?

Employers with estimated wages under $1.5 million for 2018-19

From 1 July 2019, you will no longer be required to pay payroll tax in South Australia if your Australia wide wages, or group wages, continue to remain below $1.5 million.

Will I need to continue to lodge monthly returns?

As payroll tax is based on your annual taxable wages, you will need to remain registered for the 2018-19 financial year. If you have advised RevenueSA that your estimated Australia wide wages, or group wages, for the 2018-19 financial year are under $1.5 million, RevenueSA will convert you to an annual cycle so you will not be required to lodge monthly returns for the January 2019 to May 2019 periods.

When can I lodge my 2018-19 Annual Reconciliation?

You will be required to complete the 2018-19 Annual Reconciliation by 22 July 2019. An email will be sent to you once the Annual Reconciliation opens in mid-June.

When can I cancel my registration?

If you expect your 2019-20 financial year Australia wide wages, or group wages, to remain under $1.5 million, you should cancel your registration as part of the 2018-19 Annual Reconciliation. If you cease employing in South Australia before 30 June 2019, please contact RevenueSA.

Employers with estimated wages between $1.5 million and $1.7 million for 2018-19

Will the rate change for my monthly returns?

You will continue to lodge your monthly returns using your current deduction entitlement (now called the ‘exempt amount’). The rate of tax you pay will be automatically calculated when you complete and lodge your returns.

The rate at which payroll tax is applied will depend on your estimated annual wages (for Period 2 between 0% and 4.95%). This will be automatically calculated through the online return process and a calculator will be available mid December 2018 to calculate your new rate.

Will both periods be calculated in my 2018-19 Annual Reconciliation?

When you complete your 2018-19 Annual Reconciliation you will need to provide your, or your group’s, total South Australian and Australia wide wages for the year, together with a split of wages for the two periods (as specified above). Payroll tax payable and the deduction/exempt amount will be calculated based on the proportion of your wages paid in each period.

Employers with wages over $1.7 million for 2018-19

No change. You will continue to lodge your monthly and annual reconciliations returns using your current deduction entitlement (up to $600,000 p.a.).

More information

You can register for our webinars in November 2018 that will cover these changes.

Information will also be sent in June 2019 prior to the 2018-19 Annual Reconciliation. Webinars will also be conducted in June/July 2019 to assist you in completing your annual reconciliation.

If you have specific questions, please contact our payroll tax team at payrolltax@sa.gov.au or (08) 8204 9880.

New Functionality in RevenueSA Online

Issued 28 Sep 2018

Due to delays in the launch of the payroll tax and certificate functionality in RevenueSA Online users are advise to continue to use RevNet. Communication will be made once this system is available for use.

RevenueSA Online is replacing RevNet as our taxpayer portal for you to do business with RevenueSA.

Payroll tax and property certificate functions are being migrated to RevenueSA Online and will be available mid/late October 2018.

This functionality will be available to existing registered RevNet users and accessed through RevenueSA Online at www.revenuesaonline.sa.gov.au. RevNet will be decommissioned following the release of the above functionality.
The transition to the new system will be as seamless as possible, allowing active users to log in with existing usernames and passwords. You do not need to register for the new system as your information will be migrated for you.

We will let you know once the release date is confirmed and provide additional information on how you can access RevenueSA Online.

What does this mean for payroll tax clients?

No change for your September 2018 return, which you need to complete and submit via RevNet (by 7 October 2018).

Your October 2018 return, and all future returns, will need to be completed and submitted via RevenueSA Online. A number of guides are currently being developed and will be available to help you in completing your returns in the new system.

In RevenueSA Online you will also be able to view your data from the 2011-12 financial year onwards. This information is being migrated from RevNet, but will be rendered into the new look and feel of RevenueSA Online system.

What does this mean for property certificate purchases and maintenance by approved agents?

Most approved agents are already accessing RevenueSA Online under the stamp duty component, so they will be familiar with the look and feel of the system.

You can still use RevNet for property certificates until the release of the functionality in RevenueSA Online. A number of guides are currently being developed and will be available to help you to use the new system.

We are migrating all certificate data into the new system, and once released you will be able to continue to review and update certificates, and pay any land tax or emergency services levy reflected on the certificate, for any valid certificates already purchased.

If you have any questions regarding RevenueSA Online, please contact our RevSupport team at revsupport@sa.gov.au or 8207 2333.

2018-19 State Budget

Issued 04 Sep 2018

The 2018-19 South Australian State Budget, handed down on 4 September 2018, contained a number of state revenue measures.

Third Party Reporting

Amendments to the Taxation Administration Act 1996 and the Stamp Duties Act 1923 to facilitate RevenueSA collecting additional data, relating to real property transfers, on behalf of the Australian Government for foreign ownership and taxation reporting purposes.

Payroll Tax

Amendments to the Payroll Tax Act 2009 to:

• remedy deficiencies in the owner-driver exemption within the contractor provisions; and
• reflect changes to the income tax legislation relating to motor vehicle allowances for the purpose of determining the exempt component of a motor vehicle allowance paid to an employee.

Legislative amendments to reduce payroll tax for small business were included in the Payroll Tax (Exemption for Small Business) Bill 2018, which was introduced into Parliament on 20 June 2018. These amendments will, from 1 January 2019, exempt businesses with annual taxable wages of up to $1.5 million from payroll tax and those with wages between $1.5 million and $1.7 million will benefit from a reduced payroll tax rate.

Stamp Duty

Amendments to the Stamp Duties Act 1923 to:

• expand the current stamp duty exemption for family farm transfers to include transfers involving companies limited to the family group; and
• introduce a stamp duty exemption for multi-peril crop insurance policies from 1 January 2018.

Land Tax

Amendments to the Land Tax Act 1936 to:

• increase the tax-free threshold to $450,000 from the 2020-21 financial year (land tax calculated on 30 June 2020); and
• reduce the tax rate for land holdings valued between $1,000,000 and $5,000,000.

The legislative measures to implement these state revenue measures are contained in the Statutes Amendment and Repeal (Budget Measures) Bill 2018.

Closure of counter service

Issued 20 Aug 2018

We have listened to our customers and a vast majority have indicated that they want to transact with us online. This has resulted in an expansion of our online services, making it easier for you to do business with us when it suits you.

With an increase in online services and low usage of our front counter, the counter service (located in the State Administration Centre) will close Friday, 28 September 2018.

Online services are available to:

• self-determine and pay stamp duty on a range of documents;
• lodge and pay stamp duty on opinion documents;
• request land tax and emergency services levy certificates and updates (alternatively this information is available with Property Interest Reports);
• lodge payroll tax monthly and annual reconciliation returns;
• submit and pay stamp duty insurance returns (general and Section 38); and
• lodge job accelerator grant claims.

More information on our online services is available from our website.

Practitioners can continue to lodge RevenueSA matters via the secure lodgement box located in the Document Collection Room, Lands Titles Office, between the hours of 9.00am to 5.00pm Monday - Friday (excluding public holidays).

Emergency services levy and land tax can be paid via BPay, online or telephone. If you prefer to pay in person you can visit your local Service SA or Australia Post outlet. See our payments page for details.

If you do need to meet with a RevenueSA Officer, please arrange an appointment with us prior to visiting our office. Please see our contact us page for relevant email and phone numbers.

Further information and contact details is available in the Permanent Closure of Counter Service flyer.

Property Interest Reports

Issued 27 Jul 2018 

From 1 August 2018 PIR Certificates will no longer be posted to registered land agents, conveyancers and solicitors  who have not signed up for RevenueSA electronic Certificates access.

If you are a registered agent and do not use the Certificates component of RevNet you will be provided with read only Certificates access when you apply for your first certificate after 1 August 2018.

As a read only Certificates user you will be able to log in, view and print Certificates ordered as part of your PIR Certificate, however you will not be able to update the certificate or pay any outstanding liabilities.

To access to the full functionality of certificates, users will be required to be approved.  To update your current account to the full functionality to  access the ability to request ad hoc certificates, update certificates prior to settlement, or pay any outstanding liability on a requested certificate please complete an application available at Certificates Application.

If you have any questions in regard to this or problems accessing your PIR Certificates please contact RevenueSA on 08 8207 2333.

RevNet Stamp Duty Conveyance Decommissioning

Issued 17 Jul 2018

Effective from 27 July 2018 approved RevNet SDC users will no longer be able to create new documents for Stamp Duty Self-determination in RevNet. Note that existing Stamp Duty documents will be able to be completed during the lifecycle of the batch (within 9 days).

RevNet is being phased out for Stamp Duty Conveyance and all new transactions from 27 July will be required to be input through RevenueSA Online. RevNet will still be available for Property Certificates, until the functionality is implemented in RevenueSA Online later in the year.

RevenueSA Online provides added benefits to approved users including:

• the ability to electronically submit documents for Opinion Assessment;
• integration with the data provided to the Commonwealth as part of Third Party Reporting;
• facility to upload documentation for self determination; and
• a reduction in the number of document types to ease processing.

Existing RevNet users can make the switch to RevenueSA Online now. Login here www.revenuesaonline.sa.gov.au using your existing RevNet username and password.

Resources are available on the RevenueSA Online page of our website with more being provided in the coming weeks.

Should you have any queries please contact RevSupport on 8207 2333 (select option 4) or email revsupport@sa.gov.au.

Revenue Publications

Issued 02 Jul 2018

The following publications have been released:

• 2018-19 Guide to Legislation: Land Tax
• 2018-19 Guide to Legislation: Payroll Tax
• 2018 Guide to Legislation: Stamp Duty Land Holder

You can view previous versions from our Guides to Legislation page.