The Land Tax Regulations 2025 have been released.

The Land Tax Regulations 2025 remove the requirement to notify the Commissioner of State Taxation when a change in ownership of land occurs (Regulation 4(2)), except under certain circumstances.

This change reduces notification requirements for conveyancing professionals.

As RevenueSA receives the details required to update land tax and emergency services ownership details from Land Services SA, you do not need to notify us of a change in ownership unless it relates to a:

• change in ownership that occurs before 30 June but is not registered with Land Services SA until after 30 June. Evidence that settlement occurred on or before 30 June should also be provided.
• transfer or sale that does not need to be registered with Land Services SA, or does not result in a change to the legal ownership of the land. For example, transfer of land into a trust where the original owner remains as trustee for the trust.

In these circumstances, notice must still be provided by 31 July of the financial year following the change in ownership. This can be advised via our online form: Change in ownership notification.

For changes in ownership relating to a transfer of land to or from a trust must be received via the online Trust Notification Advice form within 1 month of the transfer. Visit the land held on trust page for more information.