The Land Tax Act 1936 requires that a review be undertaken on the operation of land tax measures that were introduced in South Australia's 2018-19 Budget, 2019-20 Budget and 2019-20 Mid-Year Budget Review.

These measures were approved by Parliament through the Statutes Amendment and Repeal (Budget Measures) Act 2018 and Land Tax (Miscellaneous) Amendments Act 2019. Specifically, these measures:

• changed how land is aggregated for land tax purposes;
• changed land tax thresholds and rates; and
• introduced a surcharge on specific trusts.

The State Government is seeking community feedback to better understand taxpayers’ experience with these measures.  Please visit yourSAy for more information on this consultation process.

Consultation will close for submissions on 8 December 2023.