|Type of Objection||What to do|
Capital and Site Valuation Objections (Emergency Services Levy and Land Tax)
If you do not agree with the statutory valuation referred to in the Notice of Emergency Services Levy Assessment (capital value) or Notice of Land Tax Assessment (site value), you may lodge an objection with the Valuer-General.
You must lodge an objection within 60 days of receiving the first rate notice from any rating authority for the financial year. An objection is a formal process and there are specific legislative requirements under the Valuation of Land Act 1971 for both you and the Valuer-General.
You must confirm what it is that you are objecting to - site value, capital value or both valuations. If you wish to object to both site and capital value or lodge an objection for multiple properties, you need to complete and lodge a separate form for each value and property.
Prior to lodging a formal objection, you can seek further information or clarification by contacting the Office of the Valuer-General via Land Services SA on the below contact number.
Your objections to the statutory valuation can be directed to:
Online: Complete the on-line objection form at www.dpti.sa.gov.au/land/ovg
Mail: GPO Box 1354 ADELAIDE SA 5001
Phone: 1300 653 346
In person: 101 Grenfell Street, Adelaide SA 5000
Please note: If you lodge an objection, you are still required to pay your land tax or emergency services levy by the due date. If your objection results in an amendment to the value, then a refund may be issued.
Land Use Objections (Emergency Services Levy)
If you believe that the land use which has been attributed to your land on your Emergency Services Levy Notice is incorrect, you can lodge an objection in writing within 60 days after the date of service of the Notice.
An applicant who is dissatisfied with the decision may appeal to the South Australian Civil and Administrative Tribunal (SACAT), pursuant to Section 9 of the Emergency Services Funding Act 1998.
First Home & Housing Construction Grants
If you require an independent review of a decision in relation to a grant application, you may lodge a written notice of objection with the Treasurer, pursuant to Section 25 of the First Home & Housing Construction Grants Act 2000 (the "FH&HCG Act”).
Objections are to be forwarded to:
An objection is a written notice addressed to the Treasurer informing him that the applicant is dissatisfied with the Commissioner of State Taxation’s (the"Commissioner”) decision on a grant application. An Objection must be lodged within 60 days of the date of the notice of the Commissioner’s decision.
The grounds of an objection must be stated fully and in detail in the notice of objection. This generally involves setting out the facts of the case and addressing the relevant points of law where it is considered that the Commissioner may have incorrectly applied the law. References to case law or other legal references may help with your argument. Objections cannot be made on the grounds of fairness but should focus on why the Commissioner's decision was wrong in fact or law.
After considering an objection, the Treasurer will make a determination to either confirm, vary or reverse the Commissioner’s decision. The Treasurer will notify the applicant in writing of his decision, setting out the reasons for the decision.
An applicant who is dissatisfied with the Treasurer’s determination may appeal to the South Australian Civil and Administrative Tribunal (SACAT) within 60 days of the Treasurer's determination of the objection, pursuant to Section 28 of the FH&HCG Act.
|Other Objections / Appeals|
Objections are to be forwarded to:
The grounds of an objection must be stated fully and in detail in the notice of objection. This generally involves setting out the facts and addressing the relevant points of law where it is considered that the Commissioner may have incorrectly applied the law. References to case law or other legal references may help with your argument. The taxpayer must prove on the balance of probabilities that their case is correct; the "onus of proof" rests with the taxpayer.
Objections cannot be made on the grounds of fairness but should focus on why the assessment or decision was wrong in fact or law.
A taxpayer is not required to pay the relevant tax prior to lodging an objection. However, interest and penalty will continue to accrue if the taxpayer chooses not to pay the tax pending the outcome of the objection.
After considering an objection, the Treasurer will confirm, revoke or modify the Commissioner’s assessment or decision. The Treasurer will notify the taxpayer in writing of his decision, setting out the reasons for the decision.
If the taxpayer is successful on objection, the overpaid tax will be refunded together with interest at the market rate from the date of payment of the tax to the date of the refund.
The taxpayer’s case on appeal is not limited to the grounds of the objection or the reasons for the determination of the objection or the facts on which the determination was made.
A taxpayer may also appeal to the Supreme Court if the Treasurer has failed to provide a determination within 90 days of lodgement of an objection. If a taxpayer decides to adopt this course of action, at least 14 days written notice must be given to the Commissioner of the intention to appeal.
As with an objection, it is the taxpayer's responsibility to prove that their case is correct; the "onus of proof" rests with the taxpayer.
50% of the relevant tax must be paid before an appeal is lodged, however, the Treasurer has the discretion to allow an appeal to proceed even though the tax has not been paid.
On appeal, the Supreme Court may do one or more of the following:
If the taxpayer is successful on appeal, the overpaid tax will be refunded together with interest at the market rate from the date of payment of the tax to the date of refund.