On this page you will find information relating to:

COVID-19 Relief

Busfire Relief

Other Grants and Relief


COVID-19 Relief

Payroll Tax

  • Businesses and business groups with Australian (annualised grouped) wages up to $4 million received a payroll tax waiver for the months of April to June 2021 (for the return periods of March 2020 to May 2021).

    Identification of whether your business was eligible for a waiver of payroll tax was based on the actual wages declared during the 2018-19 financial year.

    The payroll tax waiver did not extend to government organisations.

    Businesses that received a waiver were required to lodge the annual reconciliation for each financial year.

    For information about the annual reconciliation, refer to our Annual Reconciliation page.

    What evidence is required to be retained?

    You need to retain any evidence that your business was adversely impacted by COVID-19 including BAS Statements, financial statements, and evidence of JobKeeper payments.

  • Businesses and business groups with wages over $4 million who were adversely impacted by COVID-19 could elect to defer their payroll tax payments for the March to November 2020 return periods until 14 January 2021.

    Identification of whether your business was eligible to defer payroll tax was based on the actual wages declared during the 2018-19 financial year.

    In addition, businesses with employees that qualified for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 also received a waiver of the payroll tax payable on all wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).

    The payroll tax deferral and waiver did not extend to government organisations.

    Businesses that received a deferral and/or waiver were required to lodge the annual reconciliation for each financial year.

    For information about the annual reconciliation, refer to our Annual Reconciliation page.

    What information do I need to retain to show my business has been adversely impacted by COVID-19?

    A deferral may be subject to an audit by RevenueSA. You may be requested to provide documentation to demonstrate that your business was adversely impacted by COVID-19. Evidence could include the following:

    • BAS Statement
    • Financial statements
    • Sales figure comparisons from this year compared to last year
    • Evidence that you have received JobKeeper payments.

    This is not a comprehensive list. Other evidence may be provided if it clearly shows your business has been adversely impacted.

    What does adversely impacted mean?

    If your turnover, profit, customers, bookings, retail sales, supply contracts or other factors were negatively affected, compared to normal operating conditions you were considered ’adversely impacted’.

  • Businesses whose employees qualified for the Federal Government’s JobKeeper support payments were exempt from paying any payroll tax on the wage subsidy.

    In addition, businesses with employees that qualified for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 also received a waiver of the payroll tax payable on all wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).

    The payroll tax deferral and waiver did not extend to government organisations.

  • Land tax relief was available for eligible non-residential landlords for the periods of:

    • Period 1: 30 March 2020 to 30 October 2020
    • Period 2: 31 October 2020 to 30 April 2021

    Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.

    The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.

  • Land tax relief was available for eligible residential landlords for the periods of:

    • Period 1: 30 March 2020 to 30 October 2020
    • Period 2: 31 October 2020 to 30 April 2021

    Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.

    The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.

  • Land tax relief was available for commercial owner-occupiers between 31 October 2020 to 30 April 2021.

    The maximum land tax relief available was 25% of the 2019-20 land tax liability of the relevant property.

  • Businesses and individuals paying land tax quarterly in 2019-20 were able to defer payment of their third and fourth quarter instalments for up to 6 months.

    The deferral did not relate to previous outstanding arrears.

  • The Small Business Grant program provided support to South Australian small businesses that were highly impacted by the COVID-19 pandemic.

    The first round of Small Business Grants opened 21 April 2020 and closed 1 June 2020.

    The second round of Small Business Grants included $10,000 grants for eligible small businesses that employed staff and were receiving the JobKeeper extension from 28 September 2020 (JobKeeper extension 1) or from 4 January 2021 (JobKeeper extension 2).

    The second round of Small Business Grants also introduced $3,000 grants for small businesses that did not employ staff, were operating from commercial premises, and were receiving JobKeeper extension 1 or 2.

    Information on this grant is available at https://www.treasury.sa.gov.au/Growing-South-Australia/COVID-19/COVID-19-Support-Fund

  • Accuracy of Supporting Information

    Recipients of any tax relief packages in relation to COVID-19 (including waivers, deferrals or other tax relief) may be subject to an audit by representatives of RevenueSA.

    You are required to retain supporting information for a period of 5 years after the relief has been approved and/or provided to you.

    If, during an audit or investigation, the information is found to be inaccurate or fraudulent, the relief amount may be repayable on demand, which may include further penalties.

    Bushfire Relief

  • If you owned property in the areas affected by the 2019-20 summer bushfires, relief from land tax may have been available.

    When was relief available?

    If your property was destroyed or substantially damaged by a bushfire in a specified bushfire area, relief from your 2019-20 and 2020-21 land tax liability may have been available.

    Please see the properties destroyed or substantially damaged by bushfire section below for more information.

    If your property was affected but not destroyed or substantially damaged by a bushfire in a specified bushfire area, relief from your 2020-21 land tax liability may have been available.

    Please see the properties affected by bushfire but not destroyed or substantially damaged section below for more information.

    What is the specified bushfire area?

    Property must be located within an area affected by the bushfires in the Local Government Areas of Adelaide Hills, Kangaroo Island, Mount Barker, Murray Bridge, Mid-Murray, Yorke Peninsula and Kingston District.

    My home was destroyed. Does this mean I had to pay land tax?

    If your home was destroyed or rendered uninhabitable by the bushfire, you may have been eligible for an exemption from land tax for up to 3 years while your home is being rebuilt.

    See our Land Tax Exemption page for more information.

    Is other relief available?

    Yes. Relief is also available for:

    A land tax exemption may also be available while you rebuild your destroyed or uninhabitable home.

    Properties Destroyed or Substantially Damaged By Bushfire

    What relief could I get?

    If your property was destroyed or substantially damaged by a bushfire in a specified bushfire area, relief from your 2019-20 and 2020-21 land tax liability may have been available.

    Did I need to apply for relief?

    We worked with authorities to identify the properties which were destroyed or substantially damaged in the bushfire.

    Where a property is identified by the relevant authorities, we endeavoured to automatically apply the land tax relief.

    I had already paid my 2019-20 land tax liability, could I get a refund?

    If you have already paid land tax for the 2019-20 year and your property is eligible for relief you could receive a refund of the amount of land tax paid on properties substantially damaged or destroyed by the bushfire.

    RevenueSA generated these refunds once these properties have been identified.

    How will I know relief has been applied?

    RevenueSA contacted owners of properties that are identified as destroyed or substantially damaged in the bushfire. Relief is also reflected on your 2020-21 Land Tax Assessment should you be liable to pay land tax for the 2020-21 financial year.

    I didn't received relief – could I apply?

    Yes. If your property was destroyed or substantially damaged by bushfire, but you did not receive relief, you needed to email landtax@sa,gov,au to apply.

    You needed to provide

    • ownership details (such as name, ownership number).
    • details of the property affected, including assessment number if known.
    • a copy of the police report or insurance claim that evidences that the property has been affected by the bushfire. If you do not have a police report or insurance claim, other sufficient evidence or a declaration may be provided.

    These will be considered on a case-by-case basis.

    Properties Affected by Bushfire but not Substantially Destroyed or Damaged

    What relief could I get?

    If your property was affected but not destroyed or substantially damaged by a bushfire in a specified bushfire area, relief from your 2020-21 land tax liability may have been available.

    Did I need to apply for relief?

    Yes, you needed to email landtax@sa.gov.au to apply.

    You needed to provide:

    • ownership details (such as name, ownership number).
    • details of the property affected, including assessment number if known.
    • a copy of the police report or insurance claim that evidences that the property has been affected by the bushfire. If you do not have a police report or insurance claim, other sufficient evidence or a declaration may be provided.

    These will be considered on a case-by-case basis.

    How will I know relief has been applied?

    RevenueSA would have contacted you to advised of the outcome of your application for relief.

    If approved, relief is also be reflected on your 2020-21 Land Tax Assessment should you be liable to pay land tax for the 2020-21 financial year.

  • If your vehicle was destroyed in a specified bushfire area, relief from stamp duty was available on the transfer of registration or on the application to register a vehicle is available.

    What is the specified bushfire area?

    Anywhere affected by bushfires in the Local Government Areas of Adelaide Hills, Kangaroo Island, Mount Barker, Murray Bridge, Mid-Murray, Yorke Peninsula and Kingston District.

    How much was the relief?

    Relief was capped at the stamp duty payable on a $50,000 vehicle. This means relief is available up to:

    • $1,940 for passenger vehicles
    • $1,470 for commercial vehicles

    What if I purchased a vehicle valued at more than $50,000?

    If you purchased a vehicle which is valued over $50,000, you will still be eligible for relief to the capped amount.


    Example

    A replacement passenger vehicle is purchased for $65,000. Stamp duty on the transfer of registration is $2,540.

    Relief of $1,940 was available, with the purchaser required to pay the $600 difference.


    Did the replacement vehicle have to be the same as the vehicle destroyed?

    No, the replacement vehicle did not need to be the same type or model, nor does it need to be the same value as the vehicle destroyed.

    For example, you replaced a destroyed station wagon with a dual cab utility.

    Was relief only on cars?

    No, relief was available for any vehicle that can be registered and where stamp duty applied. This included sedans, station wagons, people movers, vans, utilities, motor bikes, trucks and semi-trailers.

    Was relief available for replacement trailers or caravan?

    No. The transfer of registration on trailers and caravans does not attract stamp duty.

    Could I get the relief at the time of transfer?

    Yes. You could have requested the relief at the time of transfer with Service SA.

    You needed to provide a copy of the police report or insurance claim evidencing that the vehicle has been destroyed. If you did not have a police report or insurance claim, other evidence or a declaration may be provided.

    When does the relief end?

    The relief was available up to and including 1 April 2022.

    What if I purchased a vehicle from a dealer?

    Vehicle dealers were unable to provide the relief. If purchasing from a dealer there were 2 ways you could claim the relief:

    1. Organise to undertake the transfer yourself at a Service SA branch.
    2. Pay the stamp duty as part of your purchase and apply for a refund with Service SA.

    I’ve already purchased a replacement vehicle and paid stamp duty. Could I get a refund?

    Yes. If you have already purchased a replacement vehicle and paid stamp duty you could get a refund from Service SA.

    You needed to provide a copy of the police report or insurance claim evidencing that the vehicle has been destroyed. If you did not have a police report or insurance claim, other evidence or a declaration may be provided.

    Did I have to live in the bushfire affected area to be eligible for the relief?

    No. If the residential or garaging address for the destroyed vehicle was not in a specified bushfire area, but the vehicle was destroyed as a direct result of the bushfire, you could still apply for the relief.

    You needed to provide a copy of the police report or insurance claim that evidences that the vehicle has been destroyed.

    How many vehicles could I claim?

    You could have claim relief for two replacement vehicles.

    Relief for additional vehicles was assessed on a case-by-case basis.

    My destroyed vehicle was not registered, could I get relief on its replacement?

    Yes, as long as the destroyed vehicle was registered at sometime within the two years prior to being destroyed.

    Is other relief available?

    Yes. Relief is also available for:

    My vehicle was destroyed by bushfire that is not a specified bushfire area?

    If your vehicle has been destroyed by bushfire, which was not within a specified bushfire area and you have purchased a replacement vehicle, you can request for relief to be considered.

    Please email returns@sa.gov.au with details of your vehicle, location vehicle was destroyed, supporting evidence and reasons why relief should be provided.

    These instances will be considered on a case-by-case basis for ex gratia relief outside of this relief program.

  • Other Grants and Relief

  • The Australian Government's HomeBuilder Grant was announced on 4 June 2020 and is available in accordance with the First Home and Housing Construction Grants (Miscellaneous) Amendment Act 2020.

    The HomeBuilder Grant was available to eligible owner-occupiers (including first home buyers) who built a new home, substantially renovated an existing home, or bought an off the plan/new home, where the contract was signed between 4 June 2020 and 31 March 2021 inclusive.

    Applications for the HomeBuilder Grant closed on midnight, 14 April 2021.

    Find out more on our HomeBuilder Grant page.

  • The job accelerator grant scheme applied to new positions created between 1 July 2016 and 30 June 2018.

    A job accelerator grant of up to $10,000 ($5,000 each year for 2 years) per new Full-Time Equivalent (FTE) job created was available for businesses liable for payroll tax in South Australia with total Australian wages of $5 million or less.

    A job accelerator grant for small business & start-ups of up to $4,000 ($2,000 each year for 2 years) per new job created was available for most businesses that were not liable for payroll tax. This includes businesses with Australian wages below the payroll tax free threshold ($600,000) and most organisations that were exempt from payroll tax (for example - public benevolent institution).

    Businesses that registered a new employee for a job accelerator grant could receive up to an additional $5,000 if that employee was an eligible apprentice or trainee where the position was also deemed to be eligible for the job accelerator grant scheme.

    Find out more on our job accelerator grant scheme page.

    COVID-19 Relief Measures

    The Government relaxed the Job Accelerator Grant (JAG) criteria that required an employer to have maintained their overall employment levels for a full year to be eligible for their second anniversary Job Accelerator Grant payment. The Government understood that due to the impact of COVID-19, some employers may not have been able to meet this criteria.

    Claims for the second Job Accelerator Grant payment from 1 February to 30 June 2020 were assessed on staffing levels as at 31 January 2020 rather than the relevant 2 year anniversary date.

  • The off-the-plan apartment concession provided a full stamp duty concession on a transfer of a new apartment or substantially refurbished apartment for a contract entered into from 31 May 2012 to 30 June 2014 (capped at stamp duty payable on a $500,000 apartment) and a partial concession from 1 July 2014 to 30 June 2018.

    Find out more on our off-the-plan concession page.

  • The Pre-Construction Grant for Off-the-Plan Apartments applied to eligible contracts entered into between 22 June 2017 and 30 September 2017.

    Purchasers who entered into an eligible off-the-plan apartment contract between 22 June 2017 and 30 September 2017 may have been eligible to receive a $10,000 grant. The grant was paid after settlement upon application.

    Find out more on our pre-construction grant for off-the-plan apartments page.

  • The seniors housing grant applied to eligible contracts entered into between 1 July 2014 and 30 June 2016.

    The seniors housing grant was a once off grant of up to $8,500 available to home owners who were natural persons, aged 60 years or more, who purchased or built a new home valued at up to $400,000 (and phased out for eligible homes valued up to $450,000). The seniors housing grant was not available in addition to the first home owner grant.

    Find out more on our seniors housing grant page.

  • The small business payroll tax rebate operated from 2013-14 to 2016-17 and was provided to eligible employers with a taxable Australian payroll of less than or equal to $1.2 million.

    The rebate payment was paid in the first half of the 2013-14 to 2017-18 financial years, based on eligible employers' taxable payrolls in the respective prior year's annual reconciliation.

    Find out more on our small business payroll tax rebate page.

  • The housing construction grant applied to eligible contracts entered into between 15 October 2012 and 31 December 2013 (inclusive). The housing construction grant was a grant of up to $8,500 available to all home owners who purchased or built a new home up to a market value of $450,000. For first home owners, the housing construction grant was in addition to the first home owner grant. The housing construction grant applied to:

    • a contract to purchase a new home entered into between 15 October 2012 and 31 December 2013 (inclusive);
    • a comprehensive home building contract for a new home entered into between 15 October 2012 and 31 December 2013 (inclusive) where the contract states that the building would be completed within 18 months of commencement or the building work was actually completed within 18 months of commencement;
    • a contract for the purchase of a new home off-the-plan entered into between 15 October 2012 and 31 December 2013 (inclusive) where the contract states that the building work would be completed on or before 30 June 2015 or the building work was actually completed on or before 30 June 2015; and
    • an owner builder where construction of the new home commenced on or after 15 October 2012 and before 1 January 2014.

    Ex gratia relief was available for a new home in retirement villages or residential parks. The housing construction grant was available to natural persons, companies and trusts. The new home could have been intended for occupation as a place of residence or investment. Unlike the first home owner grant, the new home did not need to be resided in, nor did the applicant need to be an Australian citizen or permanent resident.

    There were no restrictions on the number of times a purchaser could apply for the housing construction grant, regardless of whether a person purchased or built a new home alone or together with others. Previous recipients of a first home owner grant were also entitled to the housing construction grant. However, where the housing construction grant had been paid for the purchase or construction of a property, no further housing construction grant could be paid in respect of that property, unless that previously paid housing construction grant was repaid.

  • The first home bonus grant was available for eligible contracts entered into between 5 June 2008 and 14 October 2012 (inclusive) and was payable in addition to the first home owner grant. Applicants were required to meet the eligibility criteria of the first home owner grant in order to be eligible for the first home bonus grant.

    Eligible transactions commenced between 17 September 2010 and 14 October 2012

    The first home bonus grant provided an additional $8,000 to eligible first home buyers, that were building a home or purchasing a newly-constructed home.

    Eligible transactions commenced between 5 June 2008 and 16 September 2010

    The first home bonus grant provided an additional $4,000 to eligible first home buyers that were purchasing an established home, building a home or purchasing a newly-constructed home.

    A first home bonus grant was available for homes where the market value did not exceed $400,000 and phased out for new homes with a market value between $400,000 and $450,000 at a rate of $16 for every $100 in excess of $400,000.