RevenueSA Online Outage

Issued 30 Jun 2020

All Users

RevenueSA online will be unavailable between:

9:00 pm and 10:00 pm Tuesday, 30 June 2020

Certificates and Payroll Tax Users

RevenueSA Online will be unavailable between:

5:00 pm Tuesday, 30 June 2020 to 8:00 am Monday 6 July 2020

for our annual housekeeping and upgrading its core IT systems that administer payroll tax, land tax and the emergency services levy.

During this period you will not be able to:

• request, pay or update certificates of land tax and emergency services levy: or
• lodge payroll tax return;

through RevenueSA Online.

You will still be able to register for the land tax portal, and complete and lodge land holding declarations during this period.

If you have any enquiries in relation to Certificate please contact us at 8226 2971 or email PSCertificates@sa.gov.au

For more details on this outage, please see our previous news article: Extended outage for annual housekeeping and system updates.

Emergency Services Levy Rates

Issued 25 Jun 2020

The 2020-21 emergency services levy rate has been released, see our Rates & Certificate Fees page for details.

Use our calculator to estimate your 2020-21 emergency services levy.

2019-20 Payroll Tax Annual Reconciliation

Issued 23 Jun 2020

Due to the implementation of COVID-19 relief for eligible payroll tax employers, the availability of the annual reconciliation for the lodgement of the 2019-20 financial year has been deferred until Monday, 13 July 2020 and the due date for lodgement has been extended until Friday, 14 August 2020.

There is no need to lodge a return for June 2020 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 about your annual reconciliation.

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

• Tuesday, 14 July 2020 at 10am
• Wednesday, 15 July 2020 at 10am

If you are unable to attend a webinar, a recording will be available on our webinar replay webpage from Friday, 17 July 2020.

RevenueSA Online outage for annual housekeeping and system upgrades

RevenueSA Online will be unavailable for payroll tax users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020, for maintenance purposes.

During this period, you will not be able to access RevenueSA Online to:

• view or submit returns;
• make payments by Electronic Payment Authority (EPA) or generate payment references; or
• update client details.

See our website for more information.

Scam Warning

Issued 19 Jun 2020

If you have received an automated voice phone call regarding information about land tax please do not take any action.

The call advises that:

• you need to declare your land holdings through RevenueSA;
• you have provided incorrect information; and
• if you do not take action, RevenueSA will take legal action against you.

While our staff are returning customer calls, we are not using an automated voice service.

Please do not take any action on these automated voice calls.

Scamwatch has been alerted.

Extended outage for annual housekeeping and system upgrades

Issued 12 Jun 2020

5:00 pm Tuesday, 30 June 2020 to 8:00 am Monday 6 July 2020

Over the coming weeks RevenueSA will be undertaking annual housekeeping and upgrading its core IT systems that administer payroll tax, land tax and the emergency services levy.

Whilst RevenueSA ordinarily has a significant outage to accommodate the updating of data in preparation for the new financial year, due to the implementation of considerable system changes for a number of initiatives, the outage this year will be longer than usual.

To undertake these changes a system upgrade will be occurring from 5:00 pm Tuesday, 30 June 2020 to 8:00 am Monday 6 July 2020.

Whilst every effort has been made to minimise the impact to users of RevenueSA's online services, RevenueSA Online will be unavailable for some functions during the upgrade.

RevenueSA apologises for any inconvenience.

Accordingly, advance notice is given of the following disruption to RevenueSA’s online services:

Certificates

RevenueSA Online will not be available for certificate users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020 inclusive. Certificate requests and associated payments cannot be made during this period.

Where possible, if settlement is scheduled during the outage period, certificates users are requested to order their certificates prior to the system outage.

If you have any enquiries in relation to Certificates please contact us on 8226 2971 or email PSCertificates.sa.gov.au

Payroll Tax

RevenueSA Online will be unavailable for payroll tax users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020, for maintenance purposes.

During this period, you will not be able to access RevenueSA Online to:

• view or submit returns;
• make payments by Electronic Payment Authority (EPA) or generate payment references; or
• update client details.

Due to the implementation of COVID-19 relief for eligible payroll tax employers, the availability of the annual reconciliation for the lodgement of the 2019-20 financial year has been deferred until Monday 13 July 2020.

The due date for lodgement of the 2019-20 payroll tax annual reconciliation has been extended until 14 August 2020.

Stamp duty, land tax, job accelerator grant and other RevenueSA Online functionality

Other than a minor outage after hours on 30 June 2020, there will be no disruption to RevenueSA Online for stamp duty, land tax, job accelerator grant or other RevenueSA Online taxlines. However, for stamp duty users, please be aware that the certificate function will not be available from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020 for maintenance purposes.

Regular updates will be published on revenuesa.sa.gov.au, through Facebook and twitter, and via email as required on progress of the upgrade.

RevenueSA will continue to provide service to taxpayers during normal business hours. Should you have any further questions or require additional information please contact RevenueSA during business hours (Monday to Friday 8:30 am to 5:00 pm) on (08) 8226 3750

We thank you in advance for your patience during this upgrade period.

2020-21 Land Tax Thresholds

Issued 11 Jun 2020 

The 2020-21 Land Tax Thresholds have been released.

See our rates and threshold page for details.

HomeBuilder program

Issued 04 Jun 2020 

The Federal Treasurer and Minister for Housing has announced the HomeBuilder program, which will give eligible owner-occupiers, including first home buyers, a grant of $25,000 to build a new home or substantially renovate an existing home.

Information is available on the Federal Treasury’s website.

Details on when and how you will be able to apply will be available on our website in due course.

Please register your interest if you would like to be advised when application details are available.

Update 17 July 2020

Applications are now open in South Australia for the Federal Government's $25,000 HomeBuilder Grant.

See the HomeBuilder Grant page for details on eligibility criteria and access the application.

Landlord Land Tax Relief

Issued 01 Jun 2020

Land tax relief for landlords

The South Australian Government has announced land tax relief for non-residential and residential landlords in response to COVID-19.

Landlords who provide tenants impacted by COVID-19 with rent relief may be eligible for a 25% reduction on the land tax payable on a parcel of land in the 2019-20 land tax year.

This relief is also available to residential and non-residential land owners who are unable to secure a tenant because of COVID-19. To be eligible for land tax relief, eligible landlords will need to demonstrate that the land was leased to 30 March 2020, but has since been vacant due to the impact of COVID-19.

Land tax relief is limited only to land occupied by affected tenants or vacant due to the impact of COVID-19. A separate application must be completed for each property.

If you have already paid your land tax in full, or have made your third instalment payment, for 2019-20, you may choose to credit your relief against a future liability or to receive a refund.

This measure is in addition to the land tax instalment deferral measure.

View the Treasurer's media release.

Land Tax Relief for Landlords - Non-Residential

Who is eligible?

You may be eligible for relief if:

• you have received a Land Tax Notice of Assessment for 2019-20
• you do not have an outstanding land tax debt prior to 2019-20
• the land you own is used for non-residential purposes
• your property was leased at 30 March 2020 to a non-residential tenant(s).

and

• at least one of the tenants is eligible for the Australian Government's JobKeeper payment.
• you can demonstrate that you have provided, or will provide rent relief to affected tenants between 30 March 2020 and 30 October 2020. A deferral of rent is not considered rent relief.

or

• the land was leased to a non-residential tenant or tenants at 30 March 2020 and at least one tenancy has been vacated since, and you have been unable to secure a tenant because of COVID-19

How much is the COVID-19 landlord land tax relief?

The maximum land tax relief available is 25% of the land tax liability of the relevant property.

If the level of rent relief provided, or rent forgone from a vacant tenancy, between 30 March 2020 and 30 October 2020 (inclusive):

• is equal to or more than the value of 25% of the land tax liability for the relevant property, you may be eligible for the full amount of land tax relief.
• is less than the value of 25% of the land tax liability for the relevant property, you may be eligible for a lower level of land tax relief equal to the value of rent relief provided.

What evidence will I need to provide?

Specific requests for information that relates to your situation will display as you complete the form.

You will be required to provide evidence to support your claim. This could include, but is not limited to:

If your property is tenanted

• The lease agreement or written evidence of the arrangement existing between you and your affected tenant(s) at 30 March 2020.
• Evidence that at least one of your non-residential tenants is eligible for the JobKeeper payment.
• Evidence that you will reduce, or have already reduced, the rent for the affected tenant or tenants by at least as much as the value of the land tax reduction for the relevant property between 30 March 2020 and 30 October 2020 (inclusive).
• If the value of rent forgone is less than the value implied by/equal to 25% land tax associated with the relevant property, evidence of the total value of rent reduction over the period 30 March 2020 to 30 October 2020 (inclusive).

If your property is not tenanted

• The date when one of the tenancies within the property became available for rent.
• A document to support your effort to lease the property, such as a copy of the property advertisement and rental amount (screenshot from online media or PDF), and/or the exclusive managing and leasing authority agreement with the real estate agent or property manager.
• If you have not sought to secure another tenant(s), please provide an explanation why.
• Evidence that the value of the rent forgone from the vacant tenancy over the period 30 March 2020 to 30 October 2020 (inclusive) is at least equal to the value of 25% of the land tax associated with the relevant property.
• If the value of rent forgone from the vacated property is less than the value equal to 25% land tax associated with the relevant property, evidence of the estimated rent forgone from the vacated tenancy over the period 30 March 2020 to 30 October 2020.

How do I apply?

Apply for COVID-19 land tax relief - landlord of non-residential land

Application close 31 July 2020.

Land Tax Relief for Landlords - Residential

Who is eligible?

You may be eligible for relief if:

• you have received a Land Tax Notice of Assessment for 2019-20
• you do not have an outstanding land tax debt prior to 2019-20
• the land you own is used for residential purposes

and

• the land was leased to a residential tenant or tenants at 30 March 2020 and continues to be leased
• between 30 March 2020 and 30 October 2020 (inclusive) you reduce, or have reduced, the rent for the affected tenant or tenants
• at least one of the residential tenants declare they are experiencing financial hardship due to COVID-19

or

• the land was leased to a residential tenant or tenants at 30 March 2020 and at least one tenancy has been vacated since, and you have been unable to secure a tenant because of COVID-19

How much is the COVID-19 landlord land tax relief?

The maximum land tax relief available is 25% of the land tax liability for the relevant property.

If the level of rent relief provided, or rent forgone from a vacant tenancy, between 30 March 2020 and 30 October 2020 (inclusive):

• is equal to or more than the value of 25% of the land tax liability for the relevant property, you may be eligible for the full amount of land tax relief
• is less than the value of 25% of the land tax liability for the relevant property, you may be eligible for a lower level of land tax relief equal to the value of rent relief provided

What evidence will I need to provide?

Specific requests for information that relates to your situation will display as you complete the form.

You will be required to provide evidence to support your claim. This could include, but is not limited to:

If your property is tenanted

• The lease agreement or written evidence of the arrangement existing between you and your tenant at 30 March 2020.
• A signed statement by the tenant and you (or your agent) to acknowledge the rent reduction has been provided to the tenant. A deferral of rent does not qualify as providing rent relief. The rent relief needs to be provided between 30 March 2020 and 30 October 2020 (inclusive) and be at least equal to the value of the reduction in land tax.
• Evidence that you will reduce, or have already reduced, the rent for the affected tenant or tenants by at least the value of 25% of the land tax for the relevant property between 30 March 2020 and 30 October 2020 (inclusive).
• If the value of rent relief is less than the value of 25% of land tax for the relevant property, evidence of the total value of rent reduction over the period 30 March 2020 to 30 October 2020 (inclusive).

If your property is not tenanted

• The date when the property became available for rent.
• A document to support your effort to lease the property, such as a copy of the property advertisement and rental amount (screenshot from online media or PDF), and/or the exclusive managing and leasing authority agreement with the real estate agent or property manager.
• Evidence that the value of the rent forgone from the vacant tenancy over the period 30 March 2020 to 30 October 2020 (inclusive) is at least the value of 25% of the land tax for the relevant property.
• If the value of rent forgone from the vacated property is less than the value of 25% of the land tax for the relevant property, evidence of the estimated rent forgone from the vacated tenancy over the period 30 March 2020 to 30 October 2020.

How do I apply?

Apply for COVID-19 land tax relief - landlords of residential land

Application close 31 July 2020.

Land Tax Land Holding Declarations

Issued 01 Jun 2020 

The State Government has extended the deadline by which land owners are asked to advise Revenue SA of their individual land holdings and ownership interests, in preparation for the introduction of $70 million in land tax cuts next financial year.

South Australians now have until July 31 (instead of June)  to confirm and update their land holdings, confirm and update company group information and notify the Government of land held on trust.

Read more about the land tax changes.

View the Treasurer's media release.

Publication Released

Issued 18 May 2020 

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

The Land Tax (Miscellaneous) Amendment Act 2019, was passed by both houses of Parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936.

This Guide to Legislation provides a general guide to the new land tax provisions.

COVID-19 Relief Measures

Issued 24 Apr 2020 

Land tax relief for landlords

The South Australian Government has announced land tax relief for non-residential and residential landlords in response to COVID-19.

Landlords who provide tenants impacted by COVID-19 with rent relief may be eligible for a 25% reduction on the land tax payable on a parcel of land in the 2019-20 land tax year.

View more information

View Treasurer’s Media Release.

Further Information COVID-19 relief measures

• land tax
• payroll tax
• job accelerator grant

Witnessing Statutory Declarations

Issued 22 Apr 2020

Due to COVID-19 restrictions in place, the South Australian Government has expanded the criteria for people to witness statutory declarations. This includes government employees, accountants, religious ministers, medical professionals and bank officers who meet the criteria.

To view who can witness a statutory declaration please visit https://www.agd.sa.gov.au/services-and-support/justice-peace-0

COVID-19 Relief Measures

Issued 26 Mar 2020

The South Australian Government has announced the following COVID-19 relief measures:

• six month payroll tax waiver for business with Australian grouped wages up to $4 million.
• six month payroll tax deferral for businesses with Australian grouped wages over $4 million
• deferral of the third and fourth instalment for 2019-20 land tax liabilities
• increase of amount paid for first year of the land tax reform transition fund
• second anniversary claim for job accelerator grant to be assessed at staffing levels as at 31 January 2020.

See our COVID-19 relief page for more details.

Further Information COVID-19 relief measures

• land tax
• payroll tax
• job accelerator grant

Customer Satisfaction Survey

Issued 03 Mar 2020 

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

The Customer Satisfaction Survey is now closed.

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

You can complete the survey online and it will take approximately ten minutes to complete.  The survey will be open until close of business on Friday, 3 April 2020.

Results from the survey will be published on our website mid-2020.

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 feedback and complaints page.

Bushfire Relief Information & Publication Released

Issued 28 Feb 2020

Revenue Ruling SDALT001 has been released which outlines the tax relief measures.

Information is also available from the Bushfire Relief page.

Bushfire Tax Relief

Issued 20 Jan 2020 

The South Australian Government has announced a number of tax relief measures for those impacted by the bushfires.

See our Bushfire Relief page for more details.

Publication Released

Issued 20 Jan 2020

Revenue Ruling SDA012 has been updated and released as Version 2.

This Revenue Ruling provides guidance on ex gratia relief for significant developments.

Land Tax Changes

Issued 16 Dec 2019

The Land Tax (Miscellaneous) Amendment Act 2019 was passed by both houses of parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936 between midnight 30 June 2020 and 1 July 2022.

For information on the changes refer to the Overview of the Land Tax Changes.

You can also use our calculator to estimate your potential land tax liability for 2020-21.

For further information, please contact RevenueSA at landtax@sa.gov.au or call (08) 8226 3750 (select option 2).

December Payroll Tax due date

Issued 10 Dec 2019 

To assist businesses over the Christmas/New Year period the due date for December’s Payroll Tax payment has been extended to Tuesday, 14 January 2020.

If you are unable to make the monthly payment by 14 January 2020, please contact RevenueSA for assistance.

For Electronic Payment Authority (EPA) future dating a December payment can only be scheduled up to 7 January 2020.

An EPA payment for December made after 7 January 2020 will need to be authorised on the day it is submitted.

Should you have any queries or require assistance with lodging your return please contact the Payroll Tax team on  08 8204 9880 or via email payrolltax@sa.gov.au.

Stamp Duty Rewrite

Issued 07 Aug 2019 

The first round of external consultation has now closed. We received 5 written submissions from industry representatives and 400 views of the YourSAy engagement. We are currently compiling the results and this will be used to develop the content and structure of the new Act.

Once the draft Bill is prepared by Parliamentary Counsel, there is a planned second round of external consultation with the selected industry representatives. An independent specialist consultant will also be engaged to review the draft Bills throughout this drafting process. It is anticipated that the final bill will be ready for introduction to Parliament in early 2020.

Thank you to all of the individuals and organisations that submitted feedback to us. It is important to RevenueSA that we work collaboratively with all stakeholders as we progress this project.

For more information, please email the Project Rewrite Team SDRConsultation@sa.gov.au or visit www.revenuesa.sa.gov.au/sdrewrite

Commonwealth Reporting

Issued 18 Jul 2019

Important information regarding Commonwealth Reporting.

Follow the links provided in each section to find out more.

Mandatory Vendor Data

Based on law introduced with effect from 1 July 2019, mandatory vendor data is required to be provided before a reportable document conveying land can be:

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

From 29 July 2019 if data has not been entered for both the purchaser(s) and the vendor(s), 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.

Purchaser Representatives

• How do I ensure settlement isn’t delayed?
• What happens if I don’t enter mandatory reporting data and send an invitation seven days before settlement?

Vendor Representatives

• How do I ensure settlement isn’t delayed?
• What will happen if the vendor mandatory reporting data is not entered?

Invitation Process

Information regarding the invitation process, including the sent and received menus.

Help & Messages

On screen help is available for the document and workspace processes. Key information is also communicated via the Message function in RevenueSA Online.

If you have any questions or require assistance please contact RevSupport on (08) 8207 2333 e: revsupport@sa.gov.au

Stamp Duty Rewrite

Issued 02 Jul 2019

RevenueSA is rewriting the Stamp Duties Act 1923 (the "Act") and we would like your feedback on how the Act could be improved. Your feedback is important to us and will ensure the issues that matter to you are considered and used to help shape this important rewrite.

Most Australian jurisdictions completed a Rewrite of their stamp duties legislation in and around 2001, with Western Australia being the most recent State to pass their Duties Act 2008. The Rewrite of the Act in South Australia has long been anticipated in the taxation industry and general public. RevenueSA has reviewed the design and structure of the Act by considering the Duties Acts in other Australian jurisdictions.

The Rewrite of the Act is being undertaken to:

• reduce compliance costs for taxpayers;
• facilitate the efficient administration of the legislation;
• introduce an improved structure and a contemporary drafting style that is easy to understand to provide certainty to taxpayers in relation to their duty obligations;
• consolidate and simplify the Act post the abolition of various stamp duties over recent years;
• remove archaic language and Latin references by adopting a plain English drafting style;
• convert ‘stamp duty’ from an instrument-based tax to a transactional- based ‘duties’ tax, similar to other Australian jurisdictions; and
• take the opportunity to clarify existing complex provisions (without altering the existing underlying policy).

The intended outcome of this project is to amend or abolish parts of the Act which are counterproductive to business in terms of rules and processes, compliance, competitiveness or are otherwise redundant.

The Rewrite is not an opportunity to alter existing Government policy which underpins the current revenue base arising from stamp duty. In other words, the Rewrite is intended to be revenue neutral, with the aim only to reduce complexity and facilitate improved compliance with the Act.

Get involved

Now is the opportunity to provide any input you may have on how you believe the Act should be structured and what current provisions can be simplified as part of the Rewrite. It is also the opportunity to provide suggestions that will simplify taxpayer compliance obligations under the Act.

Visit the YourSAy site to find out how you can get involved in the consultation process. Consultation closes on 26 July 2019 .

For more information, please email the Project Rewrite Team SDRConsultation@sa.gov.au or visit www.revenuesa.sa.gov.au/sdrewrite

New publications

Issued 02 Jul 2019

The 2019-20 Guides to Legislation for payroll tax and land tax are now available.

View these and previous editions on our Guide to Legislation page.

Stamp Duty Conveyance & Commonwealth Reporting

Issued 01 Jul 2019

You are now required to provide additional information for Commonwealth reporting data. There has also been a change in the way a document is stamped with duty.

Commonwealth Reporting

From 1 July 2019 both vendor and purchaser data must be completed for all reportable transactions.

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. The vendor’s representative can commence this process at any time in the process.

If you have already been entering data for vendors, please note there are some additional mandatory fields that are now required, 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).

Non-compliance of the provision of vendor data will be reviewed and monitored and may result in compliance activity and could also lead to RevenueSA Online system restricted access, disrupting capability to conduct business electronically with RevenueSA.

Purchaser information

Additional mandatory fields are 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 has been 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 are also able to invite the vendor’s representatives to enter data for reporting requirements.

What happens if I don’t enter the data?

From 29 July 2019, before a reportable document conveying land can be:

• confirmed in RevenueSA Online; or
• 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.

Where the purchaser commences their stamp duty document and invites the vendor’s representative prior to seven days of the expected settlement, then the purchaser will be able to proceed to generate the Document ID without the vendor requirement being satisfied. In these instances the vendor will have their RevenueSA Online system access restricted until the mandatory data has been provided.

Where the purchaser does not commence their stamp duty document and invite the vendor’s representative prior to seven days of the expected settlement and the vendor’s representative has not completed the mandatory data, then the Document ID will not be available in preparation for settlement. If this occurs you are required to contact RevenueSA who will assess the non-compliance circumstances on a case-by-case basis and may allow a Certificate of Stamp Duty to be issued.

Certificate of Stamp Duty

A Certificate of Stamp Duty has 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 only need to record the Document ID number, available from the Certificate of Stamp Duty.

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

Email:revsupport@sa.gov.au
Phone: (08) 8207 2333