The frequently asked questions have been divided into categories to make it easier for you to find the answer you are looking for. Just click on the desired category to view a list of questions and answers.
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.
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 Exemption From Land Tax page 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. Where land is owned jointly, a person holding a minor interest may be taken not to be an owner. Please refer to Minor Interests section below.
The rates of land tax effective as at midnight on 30 June 2017 for the 2017-18 financial year are as follows:
| Total Taxable Site Value | Amount of Tax |
|---|---|
| Below $353 000 | Nil |
| $353 000 to $647 000 | $0.50 for every $100 or part of $100 above $353 000 |
| $647 000 to $941 000 | $1470.00 plus $1.65 for every $100 or part of $100 above $647 000 |
| $941 000 to $1 176 000 | $6321.00 plus $2.40 for every $100 or part of $100 above $941 000 |
| Above $1 176 000 | $11 961.00 plus $3.70 for every $100 or part of $100 above $1 176 000 |
View previous years' rates and thresholds
Where an owner owns more than one taxable property.
Land tax is apportioned to each taxable property within the ownership based on the taxable site value of each taxable property (see example).
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Example
A person owns two taxable properties: Property A (with a site value of $280 000) and Property B (with a site value of $390 000). Land Tax on $670 000 is calculated as follows:
| Tax on $647 000 | = | $1470.00 |
| plus Tax on $647 000.01 to $670,000 (i.e. $23 000 @ $1.65 for every $100 or fractional part of $100) | = | $ 379.50 |
| Total land tax payable | = | $1849.50 |
The total Land Tax payable ($1849.50) is apportioned on the Notice of Land Tax Assessment as follows:
| Property A = | site value of property ($280 000) | ||||
| total taxable site value ($670 000) | x | $1849.50 | = | $ 772.93 | |
| Property B = | site value of property ($390 000) | ||||
| total taxable site value ($670 000) | x | $1849.50 | = | $1076.57 | |
| Total | = | $1849.50 |
Online Calculator
You can also use our calculator to determine your land tax.
There are three 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 Notice of 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 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. Please refer to the Trusts page.
Changes to the Land Tax Act 1936, which came into effect at midnight on 30 June 2008, introduced minor interest provisions 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 and Circular No. 279 for more information.
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 3 exceptions are the most common, please refer to the Land Tax Guide to Legislation for further exceptions.
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. Part payments will not be accepted.
Payment information is detailed on the reverse of your Notice of Land Tax Assessment or on the Payments page.
If payment is not received by the due date as indicated on the original notice 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 State Valuation Office. The value is 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.
You may object to the valuation within 60 days after the date of service of the Notice of Land Tax Assessment.
But Note:
(a) if you have previously received a notice or notices under the Land Tax Act 1936 referring to the valuation and informing you of a 60 day objection period, the objection period is 60 days after service of the first such notice.
(b) you may not object to the valuation if the Valuer-General has already considered an objection by you to that valuation.
Your objection must contain a full and detailed statement of the grounds on which the objection is based. Your objection can be directed to:
Objection to Valuation Enquiries: Phone: 1300 653 345.
If you lodge an objection, you are still required to pay your land tax by the due date. If your objection is upheld which results in a reduction in land tax, then a refund may be issued.
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.
