Affected by the River Murray Floods in South Australia between 15 November 2022 and 9 February 2023?
Tax relief is available for residents and businesses whose properties and vehicles have been destroyed or substantially damaged by floodwaters due to the River Murray Floods.
Tax Relief Measures
| Tax/Duty/Levy | Situation | Measure |
|---|---|---|
| Land tax | Property used for business/rental purposes which has been destroyed/substantially damaged due to the River Murray Floods and a loss of taxable income due to the floods can be shown. | Relief from the land tax paid/payable for the 2022-23 financial year for eligible properties. For more information about the land tax relief including how to apply, see our Land tax River Murray Floods Tax Relief page. |
Land transfers (Stamp duty) | Purchase of a replacement home, or vacant land on which a replacement home will be built within 3 years from the date of purchase, due to the existing home being destroyed/substantially damaged due to the River Murray Floods. The destroyed/substantially damaged home must have been the principal place of residence of the owner(s). The replacement home, or vacant land (once the home is built), must be used as the principal place of residence of the owner(s). | Relief is available up to and including 1 March 2025. Relief of up to $48,830 in stamp duty on a replacement home or vacant land on which a replacement home will be built within 3 years from the date of purchase. For replacement homes or vacant land valued above $1 million, the duty relief is capped at $48,830 with the balance of the duty payable. Relief is also provided for the Land Services SA registration fees applicable to the Transfer. For more information about the stamp duty relief for homeowners including how to apply Stamp duty on land River Murray Floods Tax Relief page. |
Vehicle (Stamp duty) | Purchase of a replacement motor vehicle(s) by a person due to the existing vehicle(s) being lost/destroyed due to the River Murray Floods. | Relief is available up to and including 1 March 2024 for 2 replacement vehicles. Relief is capped at the stamp duty payable on a $71,849 vehicle. Relief of stamp duty of up to:
For a replacement vehicle valued above $71,849, relief is capped at:
with the balance of the stamp duty payable. Applications can be made at a Service SA Customer Service Centre. For more information about the stamp duty relief for vehicles including how to apply, see our Stamp duty on vehicles River Murray Floods Tax Relief page. |
Vehicle (Emergency Services Levy) | Registration cancelled where a vehicle has been lost/destroyed due to the River Murray Floods. | Relief is equivalent to the full amount of the emergency services levy paid on the active registration that is being cancelled. Service SA will administer the emergency services levy relief for vehicles alongside the registration cancellation process. If eligible, you will receive 2 payments, one for the registration cancellation and one for the emergency services levy. Together, these will total the full amount of the eligible entitlement. |
Concerned about meeting your state revenue obligations?
If you have been affected by the River Murray Floods and have any concerns about meeting your state revenue obligations, please email us at revenuesa@sa.gov.au or call 8226 3750 to discuss options available.
My home was destroyed. Does this mean I now have to pay land tax?
If your home (principal place of residence) was destroyed or rendered uninhabitable due to the River Murray Floods, you may be eligible for an exemption from land tax for up to 3 years while your home is being rebuilt.
See our Land tax exemption where your residential home has been destroyed or rendered uninhabitable page for more information.
Reminder for payroll tax clients
Wages paid to employees who are absent from work to volunteer to respond to the River Murray Floods or other emergencies, may be exempt from payroll tax in respect of any period they are engaged as a volunteer member of an emergency services organisation responding to the River Murray Floods emergencies.
If you are unsure if wages paid are exempt, please email us at payrolltax@sa.gov.au or call 8226 3750.
Other Services, Grants & Relief
More information about grants, relief packages and support available to help people and businesses affected by the flooding can be found at www.sa.gov.au/topics/emergencies-and-safety/river-murray-flood/financial-assistance.