What relief is available?

If you own a home which is your principal place of residence and that home was destroyed/substantially damaged due to the River Murray Floods in the specified flood area, relief from stamp duty on the purchase of a replacement home which is to be your principal place of residence is available.

Stamp duty relief is also available on the transfer of vacant land on which a replacement home will be built within 3 years from the date of purchase and become your principal place of residence.

What is a principal place of residence?

A principal place of residence is where the property (home):

• is the primary residence of the owner(s);
• is the owner(s) usual residence (that is, where they perform their normal living activities such as eating and sleeping); and
• is occupied on an ongoing basis (that is, occupation is not merely transitory or an intention to occupy).

What is the specified flood area?

The areas impacted by the River Murray floods in the Local Government Areas of:

• Alexandrina Council
• Berri Barmera Council
• Coorong District Council
• District Council of Karoonda East Murray
• District Council of Loxton Waikerie
• Mid Murray Council
• Murray Bridge Council
• Pastoral Unincorporated Area; and
• Renmark Paringa Council.

Does it matter when the home was destroyed/substantially damaged?

The home which was your principal place of residence must have been destroyed/substantially damaged due to the River Murray Floods between 15 November 2022 and 9 February 2023.

When does the relief end?

The relief is available up to and including 1 March 2025, therefore settlement must occur on or before 1 March 2025.

How much is the relief?

Relief is capped at the stamp duty payable on a $1 million home/land. This means relief is available up to $48,830.

Relief is also provided for the Land Services SA registration fees applicable to the Transfer.

What if I purchase a home or vacant land valued at more than $1 million?

If you purchase a home or vacant land which is valued over $1 million, you will still be eligible for relief to the capped amount.

Does the replacement home or vacant land have to be in the same area as the destroyed/substantially damaged home?

No, the replacement home or vacant land can be anywhere in South Australia.

Do I have to be the owner of the home that was destroyed/substantially damaged to receive the stamp duty relief?

Where the owner of the replacement home is not identical to the owner of the home that was destroyed/substantially damaged, relief will only apply in the following scenarios:

Is the relief available on any properties?

No. Relief is only available on:

• the purchase of a home, or
• the purchase of vacant land on which a replacement home will be built within 3 years from the date of purchase;

to replace your existing home that was destroyed/substantially damaged by the River Murray Floods and becomes your principal place of residence.

How do I apply for relief?

Your conveyancer can apply for relief on your behalf at the time they are processing the Transfer. This means you will not be charged stamp duty at settlement.

You will need to provide your conveyancer with a copy of the police report or insurance claim evidencing that the home has been destroyed/substantially damaged. If you do not have a police report or insurance claim, other evidence or a declaration may be provided.

I’m a conveyancer – what do I need to do?

The Transfer must be lodged with RevenueSA for assessment through RevenueSA Online.

In the note section please ensure you provide the following information:

• advise why River Murray Floods relief is requested
• details of the destroyed/substantially damaged property, for example, Certificate of Title reference, property address

You must also upload supporting evidence for the relief. This must be either a copy of the police report or insurance claim evidencing that the home has been destroyed/substantially damaged. If your client does not have a police report or insurance claim, other evidence or a declaration may be provided.

I’ve already purchased a replacement home or vacant land and paid stamp duty, can I get a refund?

If you have already purchased a replacement home or vacant land and settlement has been finalised, please complete the Application for refund of stamp duty form (select ‘Stamp duty on land’ and then ‘Other’ as the ‘Reason for refund’). Your refund application will need to include the following information:

• advise that River Murray Floods relief is requested
• details of the destroyed/substantially damaged property, for example, Certificate of Title reference, property address
• details of the replacement home or vacant land
• evidence of stamp duty paid, for example, settlement statement
• bank account details (BSB, account number and account name) for the refund

You will need to provide a copy of the police report or insurance claim evidencing that the home has been destroyed/substantially damaged. If you do not have a police report or insurance claim, other evidence or a declaration may be provided.

My home was destroyed by flooding that is not in the specified flood area?

If your home has been destroyed/substantially damaged by flooding, which was not within a specified flood area and you have purchased a replacement home or vacant land, you can request for relief to be considered.

Please email stamps@sa.gov.au with details of your home, location of the home which was destroyed/substantially damaged, supporting evidence and reasons why relief should be provided.

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

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

If your home (principal place of residence) was destroyed or rendered uninhabitable due to the River Murray Floods, you may be eligible for an exemption from land tax for up to 3 years while your home is being rebuilt.

See our Land tax exemption where your residential home has been destroyed or rendered uninhabitable page for more information.

Is other Relief available?

Yes. Relief is also available for:

• stamp duty on replacement vehicles
• land tax on a business/rental property destroyed/substantially damaged due to the River Murray Floods and a loss of taxable income can be shown
• emergency services levy paid on the active registration for a lost/destroyed vehicle. Service SA will administer the emergency service levy relief for vehicles alongside the registration cancellation process. If eligible, you will receive 2 payments, one for the registration cancellation and one for the emergency services levy. Together, these will total the full amount of the eligible entitlement.
• Lands Titles Office (LTO) fees that are payable to Land Services SA on properties up to $1 million (currently $9,001.50 LTO fees). For information about this relief contact Land Services SA.

A land tax exemption may also be available if your home (principal place of residence) was destroyed or rendered uninhabitable due to the River Murray Floods, for up to 3 years while your home is being rebuilt.

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