Compliance Programs

The focus for the Compliance Services Branch is to continue with and develop programs targeting identified areas of non-compliance. This includes applying resources to enhance debt recovery measures and expanding the use of technology in targeting compliance activity.

The following compliance issues will be amongst those to receive attention:

Payroll Tax

Unregistered entities
Identify employers (or groups of employers) whose wages exceed the threshold and have failed to register with RevenueSA.

Verification audits Audit registered clients with a focus on contractors, rebate schemes and grouping provisions.

Stamp Duty

Statutory Fishing Rights (SFRs)
Identify the sale/leasing of SFRs (changes in holdings) that comprise a business asset in South Australia.

Fishing Licences
Ensure all licence transfers and other associated transfers of property have been presented for assessment and the appropriate duty paid.

Conveyance of Land and Business
Identify non-payments and underpayments of stamp duty as well as avoidance schemes.

RevNet
Identify non-payments and underpayments from RevNet stamp duty transactions due to incorrect classification of documents for assessment purposes. Such incorrect classifications will be further investigated to identify potential fraudulent activities conducted on RevNet. Non-compliance with the RevNet Conditions of Approval will also be monitored.

Land Rich Ensure compliance with the Land Rich provisions contained within Part 4 of the Stamp Duties Act 1923.

Insurance
Ensure compliance with the general and life insurance provisions contained within the Stamp Duties Act 1923.

Mortgage Duty
Effective 1 July 2009, Stamp Duty on Mortgages has been abolished in South Australia.

Land Tax

Principal Place of Residence
Identify taxpayers who are claiming a residential exemption on property that is not their principal place of residence including businesses that operate from properties for which a residential exemption has been claimed.

Amalgamations
Identify taxpayers (including corporations) who receive the benefit of multiple thresholds because their properties have not been amalgamated on one assessment.

First Home Owner Grant
(including the Bonus and Boost schemes)

Ensure recipients of the First Home Owner Grant satisfy the eligibility criteria. Applicants who are found not to be eligible for the grant will be required to repay the grant.