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Land ownership, site value and land use as at midnight 30 June each year are 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.
RevenueSA is responsible for the collection of land tax under the Land Tax Act 1936, the Taxation Administration Act 1996, and associated Regulations. To view these and other acts please refer to the Legislation page.
The owner of the property as at midnight 30 June is liable to pay the land tax assessed for the forthcoming financial year. Where a property was sold after 30 June, the vendor (seller) is still liable for the land tax.
From the 2020-21 financial year, changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Provisions were also introduced to group land owned by related corporations for the assessment of land tax. For more information please see:
It is a common practice (and sometimes a contractual requirement) for land conveyancers to arrange a proportional adjustment between the purchaser and the vendor of land, for any applicable land tax at the time of land settlement. This adjustment should be calculated as if the property being sold is the only taxable property in the ownership.
An exemption from land tax may be available depending on the use of the property and/or the owner of the property. Please refer to the land tax exemption for further information.
Land tax is calculated by applying a progressive rate structure to the total taxable site value of all land owned (by an owner or a group of owners) as at midnight 30 June.
From the 2020-21 financial year, changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Provisions were also introduced to group land owned by related corporations for the assessment of land tax. For more information please see:
The rates of land tax effective as at midnight on 30 June 2020 for the 2020-21 financial year are as follows:
| Total Taxable Site Value | Amount of Tax |
|---|---|
| Does not exceed $450 000 | Nil |
| Exceeds $450 000 but not $723 000 | $0.50 for every $100 or part of $100 above $450 000 |
| Exceeds $723 000 but not $1 052 000 | $1365.00 plus $1.25 for every $100 or part of $100 above $723 000 |
| Exceeds $1 052 000 but not $1 350 000 | $5477.50 plus $2.00 for every $100 or part of $100 above $1 052 000 |
| Exceeds $1 350 000 | $11 437.50 plus $2.40 for every $100 or part of $100 above $1 350 000 |
| Total Taxable Site Value | Amount of Tax |
|---|---|
| Does not exceed $25 000 | Nil |
| Exceeds $25 000 but not $450 000 | $125 plus $0.50 for every $100 or part of $100 above $25 000 |
| Exceeds $450 000 but not $723 000 | $2250.00 plus $1.00 for every $100 or part of $100 above $450 000 |
| Exceeds $723 000 but not $1 052 000 | $4980.00 plus $1.75 for every $100 or part of $100 above $723 000 |
| Exceeds $1 052 000 but not $1 350 000 | $10 737.50 plus $2.40 for every $100 or part of $100 above $1 052 000 |
| Exceeds $1 350 000 | $17 889.50 plus $2.40 for every $100 or part of $100 above $1 350 000 |
View previous years' rates and thresholds
Land tax is apportioned to each taxable property within the ownership based on the taxable site value of each taxable property (see example).
Example
A person owns a non-trust ownership contains two taxable properties: Property A (with a site value of $320 000) and Property B (with a site value of $460 000). Land Tax on $780 000 is calculated as follows:
Tax on $723 000 | = | $1365.00 |
plus Tax on $57 000 (i.e. $780 000 - $723 000) @ $1.25 for every $100 or part of $100) | = | $712.50 |
Total land tax payable | = | $2077.50 |
The total Land Tax payable ($2681.00) is apportioned on the Notice of Land Tax Assessment as follows:
Property A = | site value of property ($320 000) | ||||
total taxable site value ($780 000) | x | $2077.50 | = | $852.30 | |
Property B = | site value of property ($460 000) | ||||
total taxable site value ($780 000) | x | $2077.50 | = | $1225.20 | |
Total | = | $2077.50 |
Online Calculator
You can use our calculator to estimate your land tax.
There are four main reasons why you may have received a Notice of Land Tax Assessment for the first time:
No. The Land Tax Act 1936 requires land tax to be calculated on the basis of the total taxable site value of all land owned (by an owner or a group of owners) as at midnight 30 June.
Aggregation of the value of all properties of an owner for land tax assessment purposes is applied by all Australian jurisdictions that impose land tax. It is not considered equitable that two owners holding land identical in total value, one with one property and the other with two or more properties should pay different amounts of land tax.
If you wish to change the address details on your Land Tax Assessment, please complete the online change of address form.
ANR means 'Another' and ORS means 'Others'.
ANR:
If a property is bought by two entities, both names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with the other name abbreviated to ANR
Example:
A property bought by Joe Boggelsworth & Mary Smith would have both names registered on the certificate of title, but as Joe's name was registered first, our ownership record will display as 'J Boggelsworth & ANR'.
ORS:
If a property is bought by more than two entities, all names are registered on the certificate of title, however our ownership record will show the first named on the certificate of title, with all other names abbreviated to ORS.
Example:
A property bought by Bloggs Pty Ltd, Mary Smith Inc and Jim Brown would have all names registered on the certificate of title but as Bloggs Pty Ltd was registered first, our ownership record will display as 'Bloggs Pty Ltd & ORS'.
The liability for the payment of land tax falls upon the owner of the land as at midnight on 30 June immediately preceding the financial year for which the tax is assessed. The term owner is generally taken to be the person whose name appears on the Certificate of Title at the Lands Titles Office. However, there are some exceptions to this rule.
Where an owner owns land in multiple ownership structures (i.e. with different sets of owners) taxable land you own jointly with others will firstly be assessed in the joint ownership, then the individuals share will be assessed in the owners individual ownership along with any other land, or share of land, that they own.
Please see the how is land tax assessed page for more information.
If you hold land on trust you must notify RevenueSA by 31 July 2020. For land acquired after 1 July 2020, you must notify RevenueSA within one month of the trust acquiring the land.
Land held on trust will be assessed separately from other land owned by the trustee and maybe subject to a higher rate of land tax and a lower land tax threshold.
Please see the land held on trust page for more information about how land held on trust is assessed for land tax.
There are changes to the way land is assessed for related corporations from the 2020-21 financial year, which includes grouping all land owned by the group and assessed as a single owner.
Please see the related corporation page for more information on how land tax is assessed for related corporations.
While there may not be any physical land associated with the apartment, the apartment is built upon land and a site value is determined for each apartment by the Valuer-General. The owner of the apartment is seen as an owner of land for land tax purposes.
The owner of the unit/townhouse under a strata or community title is seen as the owner for land tax purposes.
Site value is determined by the Valuer-General for each unit/townhouse etc., which is used to assess land tax and if the unit/townhouse is owned under:
Shack site lessees of privately owned land are deemed to be the owner where:
Further, the occupier of land in a defined shack-site area is similarly deemed to be the land tax owner. Shack-site areas have been defined as council areas where land is deemed by the Valuer-General to be shack site land
The above three exceptions are the most common, please refer to the Land Tax Guide to Legislation for further exceptions.
From the 2020-21 financial year, minor interests may be disregarded when considering a principal place of residence exemption.
Between the 2008-09 and 2019-20 financial years, minor interest provisions were in place to address the practice where owners of more than one piece of land avoid paying higher marginal rates of land tax by structuring their ownerships so that another party (or parties) hold a minor interest in an individual piece of land, thereby creating different legal ownerships.
Please refer to the Minor Interests in Land page for more information.
Payment of your Land Tax Assessment can be made in full as per the Total Amount Due on your notice or by quarterly instalments. Part payments will not be accepted.
Payment information is detailed on the reverse of your Land Tax Assessment or on the Payments page.
If payment is not received by the due date as indicated on the original Land Tax Assessment or if the instalment option is chosen, failure to meet any instalment payment will result in the unpaid remainder of the full annual amount becoming immediately due and payable and a final notice will be issued to the owner. Penalty tax and interest may also be added.
If the debt still remains outstanding after the due date on the final notice, the matter will then be referred to a debt recovery area to pursue payment and/or commence legal action. In addition penalty tax, interest & fees may be applied to unpaid amounts. Ultimately a property may be sold for non-payment of land tax, much the same as unpaid council rates.
The Taxation Administration Act 1996 (TAA) allows for a flat penalty tax of 75% of the unpaid land tax to be imposed in instances of the deliberate non-payment of land tax, or 25% for any other situation. The Commissioner of State Taxation has exercised discretion to reduce the 25% penalty tax to the rate of 5% of the annual primary land tax outstanding provided the further assessment is paid in full by the due date. The TAA also allows for interest to be imposed on unpaid tax on a daily basis from the due date until the date the land tax is paid.
The site value is determined by the Office of the Valuer-General. The values are determined using industry recognised valuation processes that take into consideration the sales and related market evidence and all other matters that may have an impact on the value of a property.
Site value is the value of a parcel of land excluding structural improvements, but including improvements such as draining, filling, retaining walls, excavating, grading or levelling of land, removal of rocks, stone, sand or soil, and the clearing of timber, scrub or other vegetation.
If you do not agree with the statutory valuation referred to in the Notice of Land Tax Assessment, you may lodge an objection with the Valuer-General.
For more information, please refer to our Objections & Appeals page.
The owner of the property as at midnight 30 June is liable to pay the land tax assessed for the forthcoming financial year. Where a property was sold after 30 June, the vendor (seller) is still liable for the land tax.
The Land Tax Act 1936 does not provide for pro rata payments or apportionment of the land tax where properties are sold and/or purchased during a financial year.
It is a common practice (although not a legal requirement) for land conveyancers and solicitors to arrange a proportional adjustment between the purchaser and the vendor of land, for any applicable land tax at the time of land settlement. This adjustment should be calculated as if the property being sold is the only taxable property in the ownership.
Any specific questions regarding the apportionment of the land tax or payment of the tax at settlement should be directed to your land conveyancer or solicitor.
