Land Tax Changes

Deadline extended to 31 July 2020. Access RevenueSA Online to complete your land holding declaration.

What do I need to do and how do I use RevenueSA Online?

For details on what you need to do and assistance on using RevenueSA Online see our RevenueSA Online Land Tax page.


The following changes come into effect for land tax from midnight 30 June 2020:

Threshold and rates:

  • An increase of the threshold to $450 000
  • A threshold of $25 000 introduced for trust ownerships
  • Surcharge rates introduced for trust ownerships
  • A reduction of the top-tier rate of land tax

Assessment of land tax

Exemptions and ex-gratia

How am I impacted by the changes?

Only some owners will be impacted by the changes, read below to see what changes apply to you.

I only own land that is exempt

If your land is already exempt, the exemption will continue and it will not be liable to land tax.

I only own one taxable property

There are no changes to how your land tax is assessed and you may see a reduction in land tax payable due to the threshold increase and rate reductions.

If the taxable site value for your land does not exceed $450 000 you won’t receive a land tax notice.

I own more multiple taxable properties that are all owned by the same owner(s)

There are no changes to how your land tax is assessed and you may see a reduction in land tax payable due to the threshold increase and rate reductions.

If the combined taxable site value for your land does not exceed $450 000, you won’t receive a separate land tax notice for your total land holdings.

I own land in different ownerships (e.g. you own land in your own right and other land with another person(s))

There are changes to how your land will be assessed

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

I own land in Trust

Depending on the type of Trust, there are changes to the rate of land tax your land will be assessed with.

For some Trust types you may be able to nominate a beneficiary as the owner for land tax purposes.

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

I am a corporation that owns land

There are changes to the way land is assessed for related corporations

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

What do I need to do?

The changes mean that all owners of land may need to provide information to RevenueSA, even where this was not previously required.

During May 2020, letters are being sent to land owners asking them to review their land holding information and confirm or update their information.

If you receive a letter you will need to login to the RevenueSA Online portal and take the following actions to provide the required information:

1. Review the land you have been identified as the owner of, by:

  • confirming that all your land has been included;
  • adding any land you own that has not been included;
  • advising where we have included land incorrectly;
  • advising of any land that you own as trustee of a trust (which may include advising of beneficiaries).

2. Confirm or modify the billing address and preferred billing method of your ownership (which may be different to the address on this letter).

If you have been identified as a corporation head, on behalf of your group you will also need to:

3. Review the related corporations who have been identified by:

  • nominating a different corporation to complete the review of the group;
  • confirming that all related corporations have been included;
  • adding any related corporations that have not been included; or
  • advising where we have included related corporations incorrectly.

View guidance on registering for RevenueSA Online and completing your land holding Declaration.

What is the new threshold and rates for 2020-21?

2020-21 land tax threshold

There are now two land tax thresholds applicable from the 2020-21 financial year, as shown in the table below:

General $450 000
Trusts $25 000 (once exceeded, land tax is payable on the full value of the land)

2020-21 land tax rates

In 2020-21 the top land tax rate will be reduced for all taxpayers.

2020-21 sees the introduction of a second land tax rates scales applicable from the 2020-21 financial year for trusts ownerships. This means that trust ownerships are assessed at a different rate of land tax.

General Land Tax rates

If the land is not owned by a trust, the following threshold and rates apply:

Total Taxable Site Value Amount of Tax
Does not exceed $450 000 Nil
Exceeds $450 000 but not $755 000* $0.50 for every $100
or part of $100 above $450 000
Exceeds $755 000* but not $1 098 000* $1525.00 plus $1.25 for every $100
or part of $100 above $755 000*
Exceeds $1 098 000* but not $1 350 000 $5812.50 plus $2.00 for every $100
or part of $100 above $1 098 000*
Exceeds $1 350 000 $10 852.50 plus $2.40 for every $100
or part of $100 above $1 350 000

*Threshold tiers are indexed by the average percentage change in site values as determined by the Valuer-General. As the index for 2020-21 is not yet available, the threshold tiers have been estimated for this calculator. Using this calculator will not provide the exact land tax payable for 2020-21, only an indication.

Trust Land Tax Rates

If the land is owned by a trust, the following threshold and rates apply:

Total Taxable Site Value Amount of Tax
Does not exceed $25 000 Nil
Exceeds $25 000 but not $450 000 $125 + $0.50 for every $100
or part of $100 above $25 000
Exceeds $450 000 but not $755 000* $2250.00 plus $1.00 for every $100
or part of $100 above $450 000
Exceeds $755 000* but not $1 098 000* $5300.00 plus $1.75 for every $100
or part of $100 above $755 000*
Exceeds $1 098 000* but not $1 350 000 $11 302.50 plus $2.40 for every $100
or part of $100 above $1 098 000*
Exceeds $1 350 000 $17 350.50 plus $2.40 for every $100
or part of $100 above $1 350 000

*Threshold tiers are indexed by the average percentage change in site values as determined by the Valuer-General. As the index for 2020-21 is not yet available, the threshold tiers have been estimated for this calculator. Using this calculator will not provide the exact land tax payable for 2020-21, only an indication.

How do I calculate my land tax?

Threshold tiers for the calculation of land tax are indexed by the average percentage change in site values as determined by the Valuer-General. Until the 2020-21 index is released, an estimation of the threshold tiers has been provided above.

Until the index is released, you can use our calculators to estimate your potential land tax liability for 2020-21.

Calculators will be updated once the index is released (usually mid to late June).

What is an ownership?

An ownership consists of all properties owned by the same registered owner(s). This could be one, two or more persons, trusts or companies.

Registered owner(s) of land are those who are registered on the Certificate of Title.

An ownership may contain one property or multiple properties, depending on how many properties the registered owner(s) own.

What is an individual ownership?

Where there is only one registered owner on the Certificate of Title.

What is a joint ownership?

Where there are two or more registered owners on the Certificate of Title.

Exemptions and ex-gratia

Native vegetation exemption

Land that is subject to a heritage agreement under the Native Vegetation Act 1991 that is noted against the relevant instrument of title, or against the land, in accordance with Section 23B(3) of that Act will be eligible for a land tax exemption.

Transition fund for increases of more than $2500 due to the changes

Transitional relief will be available for taxpayers who have an increase in their land tax assessment in the relevant year as a result of the changes in aggregation of land owned as at 16 October 2019, subject to the criteria outlined below.

Relief will not be provided on higher trust rates of land tax that may be payable by trusts.

The value of the relief will be calculated on the difference in land tax payable on the relevant properties in the current land tax year, compared to the land tax that would have been payable on the relevant properties (Only includes properties owned by the taxpayer at the time the Land Tax (Miscellaneous) Amendment Bill 2019 was introduced into Parliament and still owned) under the aggregation approach, tax rates and thresholds that applied in the 2019-20 land tax year.

RevenueSA must receive applications for relief by 31 March in the relevant year. Application details will be available when Notices of Assessment are issued (between October and November 2020).

Taxpayers will also need to be up to date with their land tax payments.

Concession for developers of land being used to develop affordable housing

Developers will be able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief will be equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land. Relief will be limited to a 12 month period and will be conditional on developers entering into a Land Management Agreement or similar arrangement with the South Australian Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.

Exemption pilot program for affordable community housing

Link to information about the affordable community housing land tax exemption pilot

What legislation introduced the changes?

The Land Tax (Miscellaneous) Amendment Act 2019 was passed by both houses of parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce changes to the Land Tax Act 1936.

View an unofficial version of the Land Tax Act 1936 as it will appear on 1 July 2020, following the commencement of amendments made by the Land Tax (Miscellaneous) Amendment Act 2019.

Where can I find out more information?

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

If you have a specific question not answered on these pages, please contact RevenueSA at landtaxreform@sa.gov.au or call (08) 8226 3750 (select option 2, then option 3)