Previous Land Tax Relief
Land tax relief was available for eligible non-residential landlords for the periods of:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.
The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.
Land tax relief was available for eligible residential landlords for the periods of:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.
The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.
Land tax relief was available for commercial owner-occupiers between 31 October 2020 to 30 April 2021.
The maximum land tax relief available was 25% of the 2019-20 land tax liability of the relevant property.
Businesses and individuals paying land tax quarterly in 2019-20 were able to defer payment of their third and fourth quarter instalments for up to 6 months.
The deferral did not relate to previous outstanding arrears.
Accuracy of Supporting Information
Recipients of any tax relief packages in relation to COVID-19 (including waivers, deferrals or other tax relief) may be subject to an audit by representatives of RevenueSA.
You are required to retain supporting information for a period of five years after the relief has been approved and/or provided to you.
If, during an audit or investigation, the information is found to be inaccurate or fraudulent, the relief amount may be repayable on demand, which may include further penalties.
Concerned about meeting your land tax obligations?
If you have been impacted by COVID-19 and have any concerns about meeting your state revenue obligations, please email us at landtax@sa.gov.au or call (08) 8226 3750 to discuss options available.
Media Releases:
- COVID-19 land tax relief boost for landlords and tenants – Media Release - 8 September 2020
- COVID-19 land tax relief extension for landlords and tenants - Media Release - 30 July 2020
- Landlords and tenants benefit from extra $50m in land tax relief - Media Release - 24 April 2020
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
online | complete a land tax assessment query form |
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landtax@sa.gov.au | |
phone | (08) 8226 3750, select option 2 |
fax | (08) 8207 2100 |
post | GPO Box 1647, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.