Name of the Organization : South Australia Department of Treasury & Finance
Type of Facility : Land Tax Payment
Country : Australia
Website : http://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax
Land Tax Payment :
Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year. Land tax revenue assists in the provision of public services such as education, health and public safety.
Related : South Australia Department of Treasury & Finance RevenueSA Housing Construction Grant : www.statusin.org/7021.html
RevenueSA is responsible for the collection of land tax under the Land Tax Act 1936, the Taxation Administration Act 1996 and associated Regulations.
For details on how land tax is calculated refer to the Guide to Land Tax or the Land Tax Guide to Legislation.
You can also use our calculator to determine your land tax.
An exemption from land tax may be available depending on the use of the property and/or the owner of the property.
Where a property is held on Trust, the trustees can apply to have that property assessed separately from other land owned by the trustee in another capacity.
If you wish to change your address details, please complete the online change of address form.
For further information, please contact RevenueSA.
Customer Service Charter:
RevenueSA aims to provide an efficient and responsive service, and will ensure that your privacy and confidentiality is respected. During the period October to March, RevenueSA experiences a major increase in land tax enquiries. As a result, delays may occur. Our staff are dedicated to resolving enquiries and strive at all times to respond in the shortest possible time.
Payments:
Payment of your Notice of Land Tax Assessment can be made in full as per the Total Amount Due on your notice or by quarterly instalments. If the instalment option is chosen, failure to meet any instalment will result in the unpaid remainder of the full annual amount becoming immediately due and payable. Penalty tax and interest may also be applied.
Pay Here : http://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/payments
Exemption from Land Tax:
In accordance with Section 4, 5 and 5A of the Land Tax Act 1936, an exemption from land tax may be granted in the following circumstances:
1. Land used as the Owner’s Principal Place of Residence;
2. Land used for Primary Production; and
3.Other exemptions.
Land used as the Owner’s Principal Place of Residence:
1. Where the land was the principal place of residence of the owner
(a) a full exemption is available where:
** the land is owned by a natural person (whether or not he/she is the sole owner of the land);
** the buildings on the land have a predominately residential character; and
** less than 25% of the total floor area of all buildings on the land are used for any business or commercial purpose (other than the business of primary production).
(b) a partial exemption is available where the first two full exemption criteria mentioned above are met and between 25% and 75% of the total floor area of all buildings on the land are used for any business or commercial purpose (other than the business of primary production). A sliding scale of exemption exists in these circumstances, ranging from 25% to 75% reduction in the taxable value of land. In this situation a Notice of Land Tax Assessment will indicate a taxable site value that is correspondingly less than the site value of the land as determined by the Valuer-General.
Motels, Hotels, Service Apartments and other similar accommodation:
From 2010-11 the exemption, or partial exemption, extends to motels, hotels, services apartments and other similar accommodation. The area used for the hotel, motel, set of servived holiday apartments or other similar accommodation will be taken to be the area used for business or commercial purposes.
To apply for an exemption, you need to complete an Application for Residential Exemption Form once you have moved in. (If you have recently completed building your home, please include a Schedule 19A – Statement of Compliance when you send your Application for Residential Exemption to RevenueSA.)
2. Where the land becomes the principal place of residence of the owner after 30 June (i.e. between 1 July and 30 June in the year of assessment), the exemption described in 1(a) or (b) above, or a refund, may be available in any of the following two circumstances, provided you apply prior to 30 September following the end of the financial year for which the refund or waiver is sought:
(i) where at 30 June a person owns land on which a home is either to be constructed or is in the process of being constructed for owner occupation during the financial year for which the exemption is sought;
To apply for an exemption, you need to complete an Application for Residential Exemption Form. (If you have recently completed building your home, please include a Schedule 19A – Statement of Compliance when you send an Application for Residential Exemption to RevenueSA.)
(ii) where a person is in the process of selling a home and as a result owns two properties at 30 June, one of which is the current principal place of residence (and eligible for exemption) and the other is the intended but not yet occupied principal place of residence (and liable forland tax). Relief will be made available on both properties provided no rental income is received from either property (when not occupied by the owner) during the period that the homes are owned concurrently and the former residence is sold prior to the end of the financial year in which the exemption on the new residence is sought;
To apply for an exemption, you need to complete an Application for Residential Exemption Form once you have moved in to the new residence. (If you have recently completed building your home, please include a Schedule 19A – Statement of Compliance when you send your Application for Residential Exemption to RevenueSA.)
3. Where a person purchases a property, which was taxable in the ownership of the vendor (seller) and is to be occupied as a principal place of residence, the purchaser may be refunded any proportionate land tax paid as part of settlement provided you apply prior to 30 September following the end of the financial year for which the refund or waiver is sought:
To apply for a refund, you need to complete an Application for Refund of Land Tax Paid at Property Settlement Form once you have moved in.(If you have recently completed building your home, please include a Schedule 19A – Statement of Compliance when you send your Application for Residential Exemption to RevenueSA.)
Please Note:
Effective from the 2008-09 financial year, where a minor interest in land has been disregarded under the Land Tax Act 1936, the holder of the disregarded interest is not eligible for an exemption or refund. Please refer to Circular No. 279 for more information.