Job Accelerator Grant Scheme
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 two 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 two 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.
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.
Pre-Construction Grant for Off-the-Plan Apartment Purchasers
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.
Small Business Payroll Tax Rebate
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.
Senior Housing Grant
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.
Housing Construction Grant
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.
First Home Bonus Grant
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.
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.