When does the surcharge have to be paid?

The surcharge is to be paid no later than when the duty that is otherwise payable is paid.

For self determinations, the surcharge can be determined and paid via RevenueSA Online.

For instruments lodged with RevenueSA for assessment, the surcharge will be assessed as part of the assessment of the instrument.  The surcharge is paid when the duty on the instrument is paid.

When does the surcharge have to be paid for land holder acquisitions under Part 4?

Where a person or group acquires or increases a prescribed interest in a land holding entity and a surcharge is payable, in accordance with Part 4, the acquirer is required to lodge a return with the Commissioner and pay the relevant amount of duty and surcharge within two months of the date of the dutiable transaction.

The Section 102B Return (PDF 224KB) is available on www.revenuesa.sa.gov.au and needs to be completed and submitted to RevenueSA with the transfer documents and other supporting documentation for assessment.

For further information regarding the operation of the land holder provisions under Part 4, please refer to the Stamp Duty Land Holder Guide to Legislation.

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