The 2026–27 Guides to Legislation for land tax are now available on our website.

These guides provide general information on how land tax applies in South Australia, including how liability is determined and how the legislation applies to different ownership structures.

The following guides are available:

• 2026-27 Guide to Legislation: Land Tax
• 2026-27 Guide to Legislation: Land Tax - Joint Owners
• 2026-27 Guide to Legislation: Land Tax - Land Held on Trust
• 2026-27 Guide to Legislation: Land Tax - Related Corporations

Guides from previous financial years are also available on our Publications page.