Debt Management Services

In conjunction with investigations and audit, the Compliance Services Branch includes a team responsible for the recovery of unpaid liabilities owing to the Commissioner of State Taxation including:

  • Land Tax;
  • Payroll Tax;
  • Stamp Duty;
  • First Home Owner Grant, Housing Construction Grant, Seniors Housing Grant; and the
  • Emergency Services Levy.

Debt Management Services utilise a number of strategies to best protect the State's revenue including:

  • Processes pursuant to specific legislation:
    • caveats over real property;
    • garnishee notices;
    • imposition of penalty tax; and 
    • imposition of interest. 
  • Instigate Court proceedings e.g. investigation summons, examination summons, warrant for sale.
  • Section 459E Notice (Notice to Wind Up) pursuant to the Corporations Act.

Where a taxpayer is able to demonstrate financial hardship, or under other specific circumstances, a payment arrangement may be facilitated to assist a taxpayer to meet their liability.
 
Payment arrangements may be subject to interest and other conditions dependent upon the type, value of the liability, and the length of the arrangement being sought.
 
Generally, payment arrangements are provided when the debtor has sought assistance from RevenueSA prior to the due date of the original Notice of Assessment and where the debtor has a good payment record.