RevenueSA collects the betting operations tax under the following legislation

• Authorised Betting Operations Act 2000 (external site)
• Authorised Betting Operations Regulations 2016 (external site)

RevenueSA collects the fixed property component under the following legislation

• Emergency Services Funding Act 1998 (external site)
• Emergency Services Funding (Remissions - Land) Regulations 2014 (external site)

• First Home and Housing Construction Grants Act 2000 (external site) (previously the First Home Owner Grant Act 2000)
• First Home and Housing Construction Grants Regulations 2015 (external site)

• Land Tax Act 1936 (external site)
• Land Tax Regulations 2025 (external site)

Related legislation In conjunction with the Land Tax Act 1936

• Cost of Living Concessions Act 1986 (external site)
• Cost of Living Concessions Regulations 2020 (external site)

• Payroll Tax Act 2009 (external site)
• Payroll Tax Regulations 2025 (external site)

• Stamp Duties Act 1923 (external site)
• Stamp Duties Regulations 2013 (external site)

• Taxation Administration Act 1996 (external site)
• Taxation Administration Regulations 2017 (external site)