On 29 November 2020, the Federal Government announced an extension to the HomeBuilder Grant scheme.
Find out more at https://treasury.gov.au/coronavirus/homebuilder and on our HomeBuilder page.
The following taxation measures were announced by the Government as part of the 2020-21 State Budget, handed down today, 10 November 2020.
A 6 month payroll tax waiver over the period, January 2021 to June 2021 (the monthly return periods for December 2020 to May 2021) for:
This relief is an extension to the COVID-19 payroll tax relief measures previously announced.
For employers who have deferred their payroll tax liabilities due to COVID-19, extended repayment instalment arrangement options will be made available.
Relief will be provided equivalent to a 12 month payroll tax exemption for wages paid to eligible new apprentices and trainees who commence a relevant contract of training with an employer from 10 November 2020 to 30 June 2021.
Ex gratia relief based on the payroll tax payable on the wages of the eligible apprentice or trainee will be provided for 12 months from the date of commencement of the relevant contract of training.
For more information see our Apprentices and Trainees Page.
Other previously announced COVID-19 taxation and grant related measures in the Budget include:
For more information see our Land Tax COVID-19 Relief page.
For more information see our Payroll Tax COVID-19 Relief page.
For more information see our HomeBuilder and Job Accelerator Grant Pages.
As COVID-19 continues to adversely impact many South Australians financially, relief has been extended for land tax (landlords) and payroll tax.
For information on the extension for relief from land tax (landlords), see the COVID-19 Land Tax Relief page
For information on the extension for relief from payroll tax, see the Payroll Tax COVID-19 Relief page and Payroll Tax COVID-19 Relief FAQ page.
Revenue Ruling SDALT001 Tax relief measures for those impacted by the bushfires has been updated and released as version 2. The update reflects the expansion of existing tax relief measures to include the provision of ex gratia payments equal to the stamp duty payable on the purchase of vacant land upon which a replacement home will be built within 3 years from the date of purchase.
RevenueSA reserves the right to recover any ex gratia payment where the recipient does not build a replacement home on the vacant land within 3 years from the date of purchase.
Information Circular No. 104 - Housing grants - calculation of market value – comprehensive home building contract has been released. This document replaces Information Circular No. 64 and discusses how to determine the market value of a property with a comprehensive home building contract.
Revenue Ruling SDA011 [V2] outlines the life tenant factors to be used in situations where a life estate or a remainder estate is to be determined for stamp duty purposes.
On 8 September 2020, the South Australian Government announced further land tax relief for non-residential and residential landlords in response to COVID-19, as well as relief for owner-occupier businesses. Information regarding the extended land tax relief scheme will be released shortly, along with the application form for the land tax relief. |
Access to any Certificates (Land Tax & Emergency Services Levy) will not be available during this time.
Access to any Certificates (Land Tax & Emergency Services Levy), Land Tax Portal, Commonwealth Reporting, Job Accelerator Grant, Payroll Tax or Stamp Duty sites will not be available during this time.
Please see the system maintenance and outages page for alerts.
A reminder email regarding July Payroll Tax returns has been issued this morning.
Please disregard this email if you have been granted a waiver or deferral.
We apologise for any inconvenience caused.
Information and Guidelines in relation to the Land Tax Transition Fund have been released.
The 2020-21 Guide to Legislation: Land Tax has been released.
An amended Guide to Legislation: Land Tax changes for joint owners, land held on trust & related corporations has been released.
Previous versions of the 'Guide to Legislation: Land Tax' can be viewed from our Guides to Legislation page.
The 2020-21 Guide to Legislation: Payroll Tax has been released.
You can view previous versions from our Guides to Legislation page.
Some RevenueSA Online users are currently experiencing a delay in receiving their Land Tax and Emergency Services Levy Certificates from Property Interest Report requests.
This matter is being investigated as a matter of urgency.
We apologise for this inconvenience and will provide an update as soon as we are able.
Applications are now available in South Australia for the Federal Government's $25 000 HomeBuilder Grant.
See the HomeBuilder Grant page for details on eligibility criteria and access the application.
Please be advised that RevenueSA Online users may experience an error of ‘Invalid Currency’ when completing the Annual Payroll Tax return and Stamp Duty Insurance matters.
This issue is being investigated as a priority.
An extension for the due date has been provided for Stamp Duty Insurance matters until the issue is rectified.
A further message will be posted on RevenueSA Online once the matter has been resolved.
We apologies for any inconvenience this may cause. If you have any urgent enquiries please contact RevenueSA on (08 8226 3750) during business hours (Monday to Friday 8:30am to 5:00PM).
The RevenueSA Online portal opens today for your payroll tax Annual Reconciliation for 2019-2020.
Access RevenueSA Online at https://www.revenuesaonline.sa.gov.au/login
Reconciliations must be completed by 14 August.
More information available at www.revenuesa.sa.gov.au/prtar
RevenueSA online will be unavailable between:
RevenueSA Online will be unavailable between:
for our annual housekeeping and upgrading its core IT systems that administer payroll tax, land tax and the emergency services levy.
During this period you will not be able to:
through RevenueSA Online.
You will still be able to register for the land tax portal, and complete and lodge land holding declarations during this period.
If you have any enquiries in relation to Certificate please contact us at 8226 2971 or email PSCertificates@sa.gov.au
For more details on this outage, please see our previous news article: Extended outage for annual housekeeping and system updates.
The 2020-21 emergency services levy rate has been released, see our Rates & Certificate Fees page for details.
Use our calculator to estimate your 2020-21 emergency services levy.
Due to the implementation of COVID-19 relief for eligible payroll tax employers, the availability of the annual reconciliation for the lodgement of the 2019-20 financial year has been deferred until Monday, 13 July 2020 and the due date for lodgement has been extended until Friday, 14 August 2020.
There is no need to lodge a return for June 2020 as this information will be captured in your annual reconciliation.
Communication will be sent in the coming weeks to all registered payroll tax clients with information about your annual reconciliation.
Visit our annual reconciliation webpage for more information on the process or join us for an annual reconciliation webinar on:
If you are unable to attend a webinar, a recording will be available on our webinar replay webpage from Friday, 17 July 2020.
RevenueSA Online outage for annual housekeeping and system upgrades
RevenueSA Online will be unavailable for payroll tax users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020, for maintenance purposes.
During this period, you will not be able to access RevenueSA Online to:
See our website for more information.
If you have received an automated voice phone call regarding information about land tax please do not take any action.
The call advises that:
While our staff are returning customer calls, we are not using an automated voice service.
Scamwatch has been alerted.
Over the coming weeks RevenueSA will be undertaking annual housekeeping and upgrading its core IT systems that administer payroll tax, land tax and the emergency services levy.
Whilst RevenueSA ordinarily has a significant outage to accommodate the updating of data in preparation for the new financial year, due to the implementation of considerable system changes for a number of initiatives, the outage this year will be longer than usual.
To undertake these changes a system upgrade will be occurring from 5:00 pm Tuesday, 30 June 2020 to 8:00 am Monday 6 July 2020.
Whilst every effort has been made to minimise the impact to users of RevenueSA's online services, RevenueSA Online will be unavailable for some functions during the upgrade.
RevenueSA apologises for any inconvenience.
Accordingly, advance notice is given of the following disruption to RevenueSA’s online services:
RevenueSA Online will not be available for certificate users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020 inclusive. Certificate requests and associated payments cannot be made during this period.
Where possible, if settlement is scheduled during the outage period, certificates users are requested to order their certificates prior to the system outage.
If you have any enquiries in relation to Certificates please contact us on 8226 2971 or email PSCertificates.sa.gov.au
RevenueSA Online will be unavailable for payroll tax users from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020, for maintenance purposes.
During this period, you will not be able to access RevenueSA Online to:
Due to the implementation of COVID-19 relief for eligible payroll tax employers, the availability of the annual reconciliation for the lodgement of the 2019-20 financial year has been deferred until Monday 13 July 2020.
The due date for lodgement of the 2019-20 payroll tax annual reconciliation has been extended until 14 August 2020.
Other than a minor outage after hours on 30 June 2020, there will be no disruption to RevenueSA Online for stamp duty, land tax, job accelerator grant or other RevenueSA Online taxlines. However, for stamp duty users, please be aware that the certificate function will not be available from 5.00 pm Tuesday 30 June 2020 to 8:00 am Monday 6 July 2020 for maintenance purposes.
Regular updates will be published on revenuesa.sa.gov.au, through Facebook and twitter, and via email as required on progress of the upgrade.
RevenueSA will continue to provide service to taxpayers during normal business hours. Should you have any further questions or require additional information please contact RevenueSA during business hours (Monday to Friday 8:30 am to 5:00 pm) on (08) 8226 3750
We thank you in advance for your patience during this upgrade period.
The 2020-21 Land Tax Thresholds have been released.
See our rates and threshold page for details.
The Federal Treasurer and Minister for Housing has announced the HomeBuilder program, which will give eligible owner-occupiers, including first home buyers, a grant of $25 000 to build a new home or substantially renovate an existing home.
Information is available on the Federal Treasury’s website.
Details on when and how you will be able to apply will be available on our website in due course.
Please register your interest if you would like to be advised when application details are available.
Update 17 July 2020
Applications are now open in South Australia for the Federal Government's $25 000 HomeBuilder Grant.
See the HomeBuilder Grant page for details on eligibility criteria and access the application.
The South Australian Government has announced land tax relief for non-residential and residential landlords in response to COVID-19.
Landlords who provide tenants impacted by COVID-19 with rent relief may be eligible for a 25% reduction on the land tax payable on a parcel of land in the 2019-20 land tax year.
This relief is also available to residential and non-residential land owners who are unable to secure a tenant because of COVID-19. To be eligible for land tax relief, eligible landlords will need to demonstrate that the land was leased to 30 March 2020, but has since been vacant due to the impact of COVID-19.
Land tax relief is limited only to land occupied by affected tenants or vacant due to the impact of COVID-19. A separate application must be completed for each property.
If you have already paid your land tax in full, or have made your third instalment payment, for 2019-20, you may choose to credit your relief against a future liability or to receive a refund.
This measure is in addition to the land tax instalment deferral measure.
View the Treasurer's media release.
You may be eligible for relief if:
and
or
The maximum land tax relief available is 25% of the land tax liability of the relevant property.
If the level of rent relief provided, or rent forgone from a vacant tenancy, between 30 March 2020 and 30 October 2020 (inclusive):
Specific requests for information that relates to your situation will display as you complete the form.
You will be required to provide evidence to support your claim. This could include, but is not limited to:
If your property is tenanted
If your property is not tenanted
Application close 31 July 2020.
You may be eligible for relief if:
and
or
The maximum land tax relief available is 25% of the land tax liability for the relevant property.
If the level of rent relief provided, or rent forgone from a vacant tenancy, between 30 March 2020 and 30 October 2020 (inclusive):
Specific requests for information that relates to your situation will display as you complete the form.
You will be required to provide evidence to support your claim. This could include, but is not limited to:
If your property is tenanted
If your property is not tenanted
Application close 31 July 2020.
The State Government has extended the deadline by which land owners are asked to advise Revenue SA of their individual land holdings and ownership interests, in preparation for the introduction of $70 million in land tax cuts next financial year.
South Australians now have until July 31 (instead of June) to confirm and update their land holdings, confirm and update company group information and notify the Government of land held on trust.
Read more about the land tax changes.
View the Treasurer's media release.
Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations
The Land Tax (Miscellaneous) Amendment Act 2019, was passed by both houses of Parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936.
This Guide to Legislation provides a general guide to the new land tax provisions.
The South Australian Government has announced land tax relief for non-residential and residential landlords in response to COVID-19.
Landlords who provide tenants impacted by COVID-19 with rent relief may be eligible for a 25% reduction on the land tax payable on a parcel of land in the 2019-20 land tax year.
View Treasurer’s Media Release.
Due to COVID-19 restrictions in place, the South Australian Government has expanded the criteria for people to witness statutory declarations. This includes government employees, accountants, religious ministers, medical professionals and bank officers who meet the criteria.
To view who can witness a statutory declaration please visit https://www.agd.sa.gov.au/services-and-support/justice-peace-0
The South Australian Government has announced the following COVID-19 relief measures:
See our COVID-19 relief page for more details.
What can we do to improve your customer experience with us?
The Customer Satisfaction Survey is now closed.
Your feedback is important to us and we would appreciate your suggestions on how we can improve our service.
You can complete the survey online and it will take approximately ten minutes to complete. The survey will be open until close of business on Friday, 3 April 2020.
Results from the survey will be published on our website mid-2020.
Please do not feel that you need to wait until our annual Customer Satisfaction Survey to provide comments. Feedback can be provided at any time via our feedback and complaints page.
Revenue Ruling SDALT001 has been released which outlines the tax relief measures.
Information is also available from the Bushfire Relief page.
Revenue Ruling SDA012 has been updated and released as Version 2.
This Revenue Ruling provides guidance on ex gratia relief for significant developments.
The South Australian Government has announced a number of tax relief measures for those impacted by the bushfires.
See our Bushfire Relief page for more details.
The Land Tax (Miscellaneous) Amendment Act 2019 was passed by both houses of parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936 between midnight 30 June 2020 and 1 July 2022.
For information on the changes refer to the Overview of the Land Tax Changes.
You can also use our calculator to estimate your potential land tax liability for 2020-21.
For further information, please contact RevenueSA at landtax@sa.gov.au or call (08) 8226 3750 (select option 2).
To assist businesses over the Christmas/New Year period the due date for December’s Payroll Tax payment has been extended to Tuesday, 14 January 2020.
If you are unable to make the monthly payment by 14 January 2020, please contact RevenueSA for assistance.
For Electronic Payment Authority (EPA) future dating a December payment can only be scheduled up to 7 January 2020.
An EPA payment for December made after 7 January 2020 will need to be authorised on the day it is submitted.
Should you have any queries or require assistance with lodging your return please contact the Payroll Tax team on
08 8204 9880 or via email payrolltax@sa.gov.au.
The first round of external consultation has now closed. We received 5 written submissions from industry representatives and 400 views of the YourSAy engagement. We are currently compiling the results and this will be used to develop the content and structure of the new Act.
Once the draft Bill is prepared by Parliamentary Counsel, there is a planned second round of external consultation with the selected industry representatives. An independent specialist consultant will also be engaged to review the draft Bills throughout this drafting process. It is anticipated that the final bill will be ready for introduction to Parliament in early 2020.
Thank you to all of the individuals and organisations that submitted feedback to us. It is important to RevenueSA that we work collaboratively with all stakeholders as we progress this project.
For more information, please email the Project Rewrite Team SDRConsultation@sa.gov.au or visit www.revenuesa.sa.gov.au/sdrewrite
Follow the links provided in each section to find out more.
Based on law introduced with effect from 1 July 2019, mandatory vendor data is required to be provided before a reportable document conveying land can be:
From 29 July 2019 if data has not been entered for both the purchaser(s) and the vendor(s), you will not be able to obtain a Document ID. Without a Document ID you will not be able to lodge the document with the Lands Titles Office.
On screen help is available for the document and workspace processes. Key information is also communicated via the Message function in RevenueSA Online.
If you have any questions or require assistance please contact RevSupport on (08) 8207 2333 e: revsupport@sa.gov.au
RevenueSA is rewriting the Stamp Duties Act 1923 (the "Act") and we would like your feedback on how the Act could be improved. Your feedback is important to us and will ensure the issues that matter to you are considered and used to help shape this important rewrite.
Most Australian jurisdictions completed a Rewrite of their stamp duties legislation in and around 2001, with Western Australia being the most recent State to pass their Duties Act 2008. The Rewrite of the Act in South Australia has long been anticipated in the taxation industry and general public. RevenueSA has reviewed the design and structure of the Act by considering the Duties Acts in other Australian jurisdictions.
The Rewrite of the Act is being undertaken to:
The intended outcome of this project is to amend or abolish parts of the Act which are counterproductive to business in terms of rules and processes, compliance, competitiveness or are otherwise redundant.
The Rewrite is not an opportunity to alter existing Government policy which underpins the current revenue base arising from stamp duty. In other words, the Rewrite is intended to be revenue neutral, with the aim only to reduce complexity and facilitate improved compliance with the Act.
Now is the opportunity to provide any input you may have on how you believe the Act should be structured and what current provisions can be simplified as part of the Rewrite. It is also the opportunity to provide suggestions that will simplify taxpayer compliance obligations under the Act.
Visit the YourSAy site to find out how you can get involved in the consultation process. Consultation closes on 26 July 2019 .
For more information, please email the Project Rewrite Team SDRConsultation@sa.gov.au or visit www.revenuesa.sa.gov.au/sdrewrite
The 2019-20 Guides to Legislation for payroll tax and land tax are now available.
View these and previous editions on our Guide to Legislation page.
You are now required to provide additional information for Commonwealth reporting data. There has also been a change in the way a document is stamped with duty.
From 1 July 2019 both vendor and purchaser data must be completed for all reportable transactions.
Vendor data is completed via a RevenueSA Online workspace. You can either create a new workspace or you may be invited through RevenueSA Online by the purchaser’s representative to enter details. The vendor’s representative can commence this process at any time in the process.
If you have already been entering data for vendors, please note there are some additional mandatory fields that are now required, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).
Non-compliance of the provision of vendor data will be reviewed and monitored and may result in compliance activity and could also lead to RevenueSA Online system restricted access, disrupting capability to conduct business electronically with RevenueSA.
Additional mandatory fields are required for purchasers, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).
To streamline the process in RevenueSA Online, the reporting screen for purchaser data has been integrated with the stamp duty assessment screens. A separate Commonwealth Reporting Portal workspace is no longer required before you create a stamp duty document.
You are also able to invite the vendor’s representatives to enter data for reporting requirements.
From 29 July 2019, before a reportable document conveying land can be:
If data has not been entered for both parties, you will not be able to obtain a Document ID. Without a Document ID you will not be able to lodge the document with the Lands Titles Office.
Where the purchaser commences their stamp duty document and invites the vendor’s representative prior to seven days of the expected settlement, then the purchaser will be able to proceed to generate the Document ID without the vendor requirement being satisfied. In these instances the vendor will have their RevenueSA Online system access restricted until the mandatory data has been provided.
Where the purchaser does not commence their stamp duty document and invite the vendor’s representative prior to seven days of the expected settlement and the vendor’s representative has not completed the mandatory data, then the Document ID will not be available in preparation for settlement. If this occurs you are required to contact RevenueSA who will assess the non-compliance circumstances on a case-by-case basis and may allow a Certificate of Stamp Duty to be issued.
A Certificate of Stamp Duty has replacing the manual stamp.
Once you complete a document in RevenueSA Online, a Certificate is produced as a pdf which you can electronically file and/or print for your records. You will also be able to reprint a copy of the Certificate through RevenueSA Online.
A Certificate of Stamp Duty will also be issued for documents submitted to RevenueSA for assessment.
Changes are also being made to the T1 Form (Memorandum of Transfer) to simplify the stamp duty information you need to record. You will no longer need to record the date, consideration, stamp duty paid, interest and penalty tax etc. From 1 July 2019 you only need to record the Document ID number, available from the Certificate of Stamp Duty.
Please contact our RevSupport team if you have any questions on these changes.
Email:revsupport@sa.gov.au
Phone: (08) 8207 2333
The following taxation measures were announced by the Government as part of the 2019-20 State Budget handed down today, 18 June 2019.
Amendments to the Land Tax Act 1936 to:
The Government has announced that the changes will apply from the 2020-21 financial year (land tax calculated on 30 June 2020). The final details of the arrangements are subject to consultation prior to implementation, and the approval of legislative amendments by Parliament.
In addition to the above land tax measures, the Government is providing additional funding for RevenueSA to undertake additional payroll tax compliance work.
RevenueSA will expand existing and develop additional compliance programs focusing on businesses who have failed to register for payroll tax, the grouping of businesses, the use of contractors and other high risk areas.
Please visit our State Budget Updates page for more information on the above taxation measures
Your 2018-19 payroll tax annual reconciliation can be lodged on RevenueSA Online between Monday, 1 July 2019 and Monday, 22 July 2019.
There is no need to lodge a return for June 2019 as this information will be captured in your annual reconciliation.
Communication will be sent in the coming weeks to all registered payroll tax clients with information on how to complete your annual reconciliation.
Visit our annual reconciliation webpage for more information on the process or join us for an annual reconciliation webinar on:
For employers with wages of $1.5 million or less
For employers with wages over $1.5 million
If you are unable to attend a webinar, a recording will be available on RevenueSA’s webinar replay webpage from Friday, 5 July 2019.
The 2019-20 Land Tax Thresholds published in the Government Gazette.
View the 2019-20 land tax thresholds and rates.
From 1 July 2019 you will be required to provide additional information for Commonwealth reporting data. There will also be a change in the way a document is stamped with duty.
Both vendor and purchaser data must be completed before a document conveying land can be:
If data has not been entered for both parties, you will not be able to obtain a Document ID. Without a Document ID you will not be able to lodge the document with the Lands Titles Office.
Vendor data is completed via a RevenueSA Online workspace. You can either create a new workspace or you may be invited through RevenueSA Online by the purchaser’s representative to enter details.
If you have already been entering data for vendors, please note there are some additional mandatory fields that will also be required from 1 July 2019, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).
From 1 July 2019, additional mandatory fields will be required for purchasers, including date of birth, additional information for non-Australian citizens (passport number, visa number, visa subclass and visa expiry date) and additional information for overseas organisations (country of incorporation).
To streamline the process in RevenueSA Online, the reporting screen for purchaser data will be integrated with the stamp duty assessment screens. A separate Commonwealth Reporting Portal workspace is no longer required before you create a stamp duty document.
You will also be able to invite the vendor’s representatives to enter data for reporting requirements.
From 1 July 2019 a Certificate of Stamp Duty is replacing the manual stamp.
Once you complete a document in RevenueSA Online, a Certificate is produced as a pdf which you can electronically file and/or print for your records. You will also be able to reprint a copy of the Certificate through RevenueSA Online.
A Certificate of Stamp Duty will also be issued for documents submitted to RevenueSA for assessment.
Changes are also being made to the T1 Form (Memorandum of Transfer) to simplify the stamp duty information you need to record. You will no longer need to record the date, consideration, stamp duty paid, interest and penalty tax etc. From 1 July 2019 you will only need to record the Document ID number, available from the Certificate of Stamp Duty.
To find out more about these changes, register for one of our upcoming webinars
Please contact our RevSupport team if you have any questions on these changes.
Email:revsupport@sa.gov.au
Phone: (08) 8207 2333
The Residential Property Buyer Tool will provide you with information on state revenue obligations that you may need to pay, and exemptions and/or grants that you may be entitled to receive.
From 1 January 2019, businesses with annual taxable wages of up to $1.5 million are no longer liable for payroll tax, and those with taxable wages between $1.5 million and $1.7 million benefit from a reduced payroll tax rate.
A second edition of the Payroll Tax Guide to Legislation, reflecting these changes, has been released for 2018-19.
To assist businesses over the Christmas/New Year period the due date for December’s payroll tax payment has been extended to Monday 14 January 2019.
If you are unable to make the monthly payment by 14 January 2019 please contact RevenueSA for assistance.
For Electronic Payment Authority (EPA) future dating a December payment can only be scheduled up to 7 January 2019. An EPA payment for December made after 7 January 2019 will need to be authorised on the day it is submitted.
Please also note all payroll tax lodgements are now made on RevenueSA Online.
Should you have any queries please contact our payroll tax team at payrolltax@sa.gov.au or on (08) 8204 9880.
The following revenue publications have been released:
RevenueSA congratulates Julie Holmes on her appointment as Commissioner of State Taxation.
The Statutes Amendment and Repeal (Budget Measures) Act 2018 was assented to on 22 November 2018.
The legislation amendments contain a number of state revenue measures including:
For further information refer to the summary from the State Budget.
The Payroll Tax and Certificates (ESL & Land Tax) components of RevNet have moved.
Access is now available at RevenueSA Online www.revenuesaonline.sa.gov.au.
Login using your existing RevNet username and password.
From 1 January 2019, businesses with annual taxable wages:
To find out more, register for one of our upcoming webinars.
The 2018 Customer Satisfaction Survey is now open.
Your feedback is important to us and we would appreciate your suggestions on how we can improve our service.
The survey will take approximately five to ten minutes to complete. The survey will be open until close of business on Friday, 30 November 2018.
Results from the survey will be published on our website early 2019.
Please do not feel that you need to wait until our annual Customer Satisfaction Survey to provide comments. Feedback can be provided at any time via our complaints and feedback page.
Legislative amendments to reduce payroll tax for small business are included in the Payroll Tax (Exemption for Small Business) Act 2018, assented to on 25 October 2018.
From 1 January 2019, businesses with annual taxable wages of up to $1.5 million will not be liable for payroll tax, and those with taxable wages between $1.5 million and $1.7 million will benefit from a reduced payroll tax rate.
As these changes come into effect mid-financial year, the 2018-19 financial year will be split into two return periods:
Period 1 | 1 July 2018 to 31 December 2018 |
Period 2 | 1 January 2019 to 30 June 2019 |
From 1 July 2019, you will no longer be required to pay payroll tax in South Australia if your Australia wide wages, or group wages, continue to remain below $1.5 million.
As payroll tax is based on your annual taxable wages, you will need to remain registered for the 2018-19 financial year. If you have advised RevenueSA that your estimated Australia wide wages, or group wages, for the 2018-19 financial year are under $1.5 million, RevenueSA will convert you to an annual cycle so you will not be required to lodge monthly returns for the January 2019 to May 2019 periods.
You will be required to complete the 2018-19 Annual Reconciliation by 22 July 2019. An email will be sent to you once the Annual Reconciliation opens in mid-June.
If you expect your 2019-20 financial year Australia wide wages, or group wages, to remain under $1.5 million, you should cancel your registration as part of the 2018-19 Annual Reconciliation. If you cease employing in South Australia before 30 June 2019, please contact RevenueSA.
You will continue to lodge your monthly returns using your current deduction entitlement (now called the ‘exempt amount’). The rate of tax you pay will be automatically calculated when you complete and lodge your returns.
The rate at which payroll tax is applied will depend on your estimated annual wages (for Period 2 between 0% and 4.95%). This will be automatically calculated through the online return process and a calculator will be available mid December 2018 to calculate your new rate.
When you complete your 2018-19 Annual Reconciliation you will need to provide your, or your group’s, total South Australian and Australia wide wages for the year, together with a split of wages for the two periods (as specified above). Payroll tax payable and the deduction/exempt amount will be calculated based on the proportion of your wages paid in each period.
No change. You will continue to lodge your monthly and annual reconciliations returns using your current deduction entitlement (up to $600 000 p.a.).
You can register for our webinars in November 2018 that will cover these changes.
Information will also be sent in June 2019 prior to the 2018-19 Annual Reconciliation. Webinars will also be conducted in June/July 2019 to assist you in completing your annual reconciliation.
If you have specific questions, please contact our payroll tax team at payrolltax@sa.gov.au or (08) 8204 9880.
RevenueSA Online is replacing RevNet as our taxpayer portal for you to do business with RevenueSA.
Payroll tax and property certificate functions are being migrated to RevenueSA Online and will be available mid/late October 2018.
This functionality will be available to existing registered RevNet users and accessed through RevenueSA Online at www.revenuesaonline.sa.gov.au. RevNet will be decommissioned following the release of the above functionality.
The transition to the new system will be as seamless as possible, allowing active users to log in with existing usernames and passwords. You do not need to register for the new system as your information will be migrated for you.
We will let you know once the release date is confirmed and provide additional information on how you can access RevenueSA Online.
No change for your September 2018 return, which you need to complete and submit via RevNet (by 7 October 2018).
Your October 2018 return, and all future returns, will need to be completed and submitted via RevenueSA Online. A number of guides are currently being developed and will be available to help you in completing your returns in the new system.
In RevenueSA Online you will also be able to view your data from the 2011-12 financial year onwards. This information is being migrated from RevNet, but will be rendered into the new look and feel of RevenueSA Online system.
Most approved agents are already accessing RevenueSA Online under the stamp duty component, so they will be familiar with the look and feel of the system.
You can still use RevNet for property certificates until the release of the functionality in RevenueSA Online. A number of guides are currently being developed and will be available to help you to use the new system.
We are migrating all certificate data into the new system, and once released you will be able to continue to review and update certificates, and pay any land tax or emergency services levy reflected on the certificate, for any valid certificates already purchased.
If you have any questions regarding RevenueSA Online, please contact our RevSupport team at revsupport@sa.gov.au or 8207 2333.
The 2018-19 South Australian State Budget, handed down on 4 September 2018, contained a number of state revenue measures.
Amendments to the Taxation Administration Act 1996 and the Stamp Duties Act 1923 to facilitate RevenueSA collecting additional data, relating to real property transfers, on behalf of the Australian Government for foreign ownership and taxation reporting purposes.
Amendments to the Payroll Tax Act 2009 to:
Legislative amendments to reduce payroll tax for small business were included in the Payroll Tax (Exemption for Small Business) Bill 2018, which was introduced into Parliament on 20 June 2018. These amendments will, from 1 January 2019, exempt businesses with annual taxable wages of up to $1.5 million from payroll tax and those with wages between $1.5 million and $1.7 million will benefit from a reduced payroll tax rate.
Amendments to the Stamp Duties Act 1923 to:
Amendments to the Land Tax Act 1936 to:
The legislative measures to implement these state revenue measures are contained in the Statutes Amendment and Repeal (Budget Measures) Bill 2018.
We have listened to our customers and a vast majority have indicated that they want to transact with us online. This has resulted in an expansion of our online services, making it easier for you to do business with us when it suits you.
With an increase in online services and low usage of our front counter, the counter service (located in the State Administration Centre) will close Friday, 28 September 2018.
Online services are available to:
More information on our online services is available from our website.
Practitioners can continue to lodge RevenueSA matters via the secure lodgement box located in the Document Collection Room, Lands Titles Office, between the hours of 9.00am to 5.00pm Monday - Friday (excluding public holidays).
Emergency services levy and land tax can be paid via BPay, online or telephone. If you prefer to pay in person you can visit your local Service SA or Australia Post outlet. See our payments page for details.
If you do need to meet with a RevenueSA Officer, please arrange an appointment with us prior to visiting our office. Please see our contact us page for relevant email and phone numbers.
Further information and contact details is available in the Permanent Closure of Counter Service flyer.
From 1 August 2018 PIR Certificates will no longer be posted to registered land agents, conveyancers and solicitors who have not signed up for RevenueSA electronic Certificates access.
If you are a registered agent and do not use the Certificates component of RevNet you will be provided with read only Certificates access when you apply for your first certificate after 1 August 2018.
As a read only Certificates user you will be able to log in, view and print Certificates ordered as part of your PIR Certificate, however you will not be able to update the certificate or pay any outstanding liabilities.
To access to the full functionality of certificates, users will be required to be approved. To update your current account to the full functionality to access the ability to request ad hoc certificates, update certificates prior to settlement, or pay any outstanding liability on a requested certificate please complete an application available at Certificates Application.
If you have any questions in regard to this or problems accessing your PIR Certificates please contact RevenueSA on 08 8207 2333.
Effective from 27 July 2018 approved RevNet SDC users will no longer be able to create new documents for Stamp Duty Self-determination in RevNet. Note that existing Stamp Duty documents will be able to be completed during the lifecycle of the batch (within 9 days).
RevNet is being phased out for Stamp Duty Conveyance and all new transactions from 27 July will be required to be input through RevenueSA Online. RevNet will still be available for Property Certificates, until the functionality is implemented in RevenueSA Online later in the year.
RevenueSA Online provides added benefits to approved users including:
Existing RevNet users can make the switch to RevenueSA Online now. Login here www.revenuesaonline.sa.gov.au using your existing RevNet username and password.
Resources are available on the RevenueSA Online page of our website with more being provided in the coming weeks.
Should you have any queries please contact RevSupport on 8207 2333 (select option 4) or email revsupport@sa.gov.au.
The following publications have been released:
You can view previous versions from our Guides to Legislation page.
RevNet will be unavailable for Certificates and Payroll Tax functionalities between 7am Saturday, 30 June 2018 and 8am Monday, 2 July 2018 for annual housekeeping processes. We apologise for any inconvenience.
Free payroll tax annual reconciliation educational webinars will be conducted in June and July 2018 for employers with payroll tax obligations.
In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions during the webinar.
The webinar will run for approximately 1 hour and 15 minutes.
To register please visit RevenueSA’s Educational Webinars page.
Effective from 1 July 2018, stamp duty will no longer be charged on a transfer of non-residential or non-primary production land (“Qualifying Land”). The requirement for these transfer types to be stamped under the relevant Qualifying Land document type will however continue.
Registration fees remain payable to the Registrar-General in respect of a transfer of Qualifying Land, and are based on the consideration (purchase price) or the value assessed by the Commissioner of State Taxation under the Stamp Duties Act 1923.
The Real Property (Fees) Variation Regulations 2018, as gazetted on 31 May 2018, vary the Real Property Regulations 2009 to ensure the registration fees remain payable.
The Regulations will come into operation on 1 July 2018.
RevenueSA has launched new functionality in RevenueSA Online which allows approved clients to lodge and upload documents online that are Self Determined or submitted to the Commissioner of State Taxation for an assessment of stamp duty (Opinion).
This functionality is available to existing registered RevNet clients and accessed through RevenueSA Online at www.revenuesaonline.sa.gov.au
Most RevNet users are already accessing RevenueSA Online to provide property data to the Commonwealth.
RevenueSA has conducted a number of webinars in relation to these changes. You can access a recording of one of these webinars from RevenueSA’s webinar replays page on RevenueSA’s website.
Additional information, including an overview of the system and frequently asked questions, can be viewed on the RevenueSA Online page on RevenueSA’s website.
During the transition period from RevNet to RevenueSA Online you will be able to finalise self-determined documents in RevNet. In the near future RevNet stamp duty functionality will be deactivated and you will be required to complete all transactions in RevenueSA Online.
No. All existing RevNet stamp duty clients have been transitioned to access both the Self Determination and Opinion functionality in RevenueSA Online.
While RevNet is still operational you will use your existing RevNet username and password to access both systems. Once RevNet is decommissioned you will be transitioned to use your email as your username for RevenueSA Online.
A review of client activity has shown that clients have generally stopped grouping documents in batches for stamp duty lodgement. Batches have not been available for eConveyancing since its introduction. Accordingly, based on client usage, the batch functionality concept has been discontinued.
You can still group documents for Section 67 assessment of duty. If you flag the document as a Section 67 document, you will be requested to add additional documents into the Section 67 group as you complete the data entry.
Following a review of the document types RevenueSA has used this opportunity to reduce the total number of documents available for selection. You can still self determine the same documents but we have simplified the process. For example, document types for consideration and no consideration have been consolidated to a single document type.
As a result of these changes the Stamp Duty Document Guides have been updated. You will be able to access the updated Stamp Duty Document Guides through RevenueSA Online and on RevenueSA’s website.
Slip printers will no longer be supported and are therefore unable to be used. Rubber stamps must be used to record stamp duty details on the document.
Once an Opinion document has been lodged through RevenueSA Online, and assessed duty has been paid, it can be processed as a valid document ID through eConveyancing.
Functionality is being developed to allow administrators to create new users for your organisation in RevenueSA Online. Existing RevNet user profiles have copied across to RevenueSA Online, although the user types have been simplified. We will notify you once this is available.
The online Opinion function is fully integrated and provides real time updates for clients and RevenueSA. In time, this will be the only method in which RevenueSA Online users will be able to lodge Opinions. If you are approved for this functionality you are discouraged from sending documents to RevenueSA through other channels during the transition period. Eventually the use of traditional channels (mail and counter lodgements) will cease and documents not lodged through RevenueSA Online will be returned to you.
Yes. Despite batches no longer being used, a Self Determination document will still have a 9 day life-cycle. From date of creation you have 9 calendar days to complete a document and authorise payment.
Each screen in RevenueSA Online has a Help link that will take you to a Help page specific to where you are in the process. You can also access the help from RevenueSA’s website on the Help & Process Guides Page.
You can also access a recording of one of our webinars RevenueSA Online: Stamp Duty System Changes from RevenueSA’s webinar replays page
If you need more information please contact revsupport@sa.gov.au or (08) 8207 2333.
After 22 years with RevenueSA, our Commissioner of State Taxation, Graeme Jackson is moving to the position of the Registrar-General, commencing Monday, 30 April 2018.
RevenueSA wishes Graeme all the best in his new role.
In the interim, we welcome Julie Holmes as Acting Commissioner of State Taxation.
Want to know more about your state revenue obligations? Please join us for a webinar. Topics include:
To register please visit RevenueSA's Educational Webinars page.
Over the coming weeks RevenueSA will be upgrading its core IT systems for the administration of payroll tax, land tax and the emergency services levy. The upgrade will be occurring from 2:00 pm Friday, 27 April 2018 to 8:00 am Monday 30 April 2018 inclusive for maintenance purposes.
While every effort will be made to minimise the impact to users of RevenueSA's online services, RevNet will be unavailability whilst the upgrade occurs. RevenueSA apologises for any inconvenience.
Accordingly, advance notice is given of the following disruption to RevenueSA’s online services:
RevNet will be unavailable for Payroll Tax Users from 2.00 pm Friday 27 April 2018 to 8:00 am Monday 30 April 2018 inclusive for maintenance purposes.
During this period, you will not be able to access RevNet to:
If you pay via EPA and use the future dating functionality you will only be able to schedule payment up to, and including, 7 May 2018.
RevNet will not be available for Certificate Users from 2.00 pm Friday 27 April 2018 to 8:00 am Monday 30 April 2018 inclusive. Certificate requests and associated payments cannot be made during this period.
There will be no disruption to RevNet for Stamp Duty Users wishing to pay or stamp documents during this upgrade period, services will be available as normal. However, please be aware that the certificate function will not be available from 2.00 pm Friday 27 April 2018 to 8:00 am Monday 30 April 2018 inclusive for maintenance purposes.
Regular updates will be published on revenuesa.sa.gov.au, through Facebook and twitter, and via email as required on progress of the upgrade.
RevenueSA will continue to provide service to taxpayers during normal business hours. Should you have any further questions or require additional information please contact RevenueSA during business hours (Monday to Friday 8:30 am to 5:00 pm).
Payroll Tax (08) 8204 9880
ESL (08) 8207 2111
Land Tax (08) 8204 9870
We thank you in advance for your patience during this upgrade period.
RevenueSA would like to clarify the data entry requirements for the Commonwealth Reporting Workspace in relation to the question of Nationality/Citizenship. When completing the question of Nationality/Citizenship, please be advised of the following:
If the purchaser/vendor is a holder of a permanent visa within the meaning of Section 30(1) of the Migration Act 1958 (Cwlth) then they are deemed to be Australian for the purposes of this question. If the purchaser/vendor is a citizen or permanent resident of Australia and is also a citizen of another country then they are deemed to be Australian for the purposes of this question.
For example, if a British national holding an Australian permanent residency visa is purchasing residential land in South Australia then the Commonwealth Reporting Workspace field labelled Nationality/Citizenship should be entered as Australia for this purchaser.
For details of the Foreign Ownership Surcharge, including the definition of a foreign person, refer to the Foreign Ownership Surcharge page on RevenueSA website.
The Department of Home Affairs provides a comprehensive list of Australian visas.
Provide feedback on the land tax exemption application process and help us to improve.
RevenueSA is committed to an ongoing review of public and business facing forms to reduce length, duplication, user frustration and improve internal workflow and processing times.
An internal review of the application for land tax exemption process has been undertaken and a number of improvements have been made. We are now seeking feedback from the community on a newly designed, digital form.
We are particularly keen to hear from people who have previously applied for a land tax exemption so that they can compare their previous experience to the new one, and share it with us so that we can improve the new form even further.
The current process requires applicants to choose from a variety of exemption options and forms, which can be confusing and frustrating. This creates a slower processing time with unclear requests, wrong information or incorrect forms being submitted.
You can review the original forms via the RevenueSA website.
Have your say by completing a test of the new form, which after completion, will prompt you to answer a short survey about your experience.
We understand in a test environment the information you provide may not necessarily be a true reflection of your circumstances and you can be assured that the information provided in this test application will not be used to reassess your current exemption status.
You can also get involved by joining the online discussion.
Have your say before this consultation closes 5pm Friday 16 February 2018.
At the conclusion of the consultation process, the project team will review the feedback and use it to improve the application process. The new application process will be launched by mid-2018.
If you require any further information you can contact:
Foreign ownership surcharge (FOS) documents now available in RevNet.
Foreign persons who acquire an interest in residential property from 1 January 2018 in South Australia are required to pay a surcharge of 7% on the value of the residential land. Please see the Foreign Ownership Surcharge page for further information.
FOS may apply to the following RevNet documents:
The Stamp Duty Document Guide (Self Determined) for these documents have been amended to include commentary regarding these changes.
To determine whether FOS is applicable to a document you are now required to complete a workspace at revenuesaonline.sa.gov.au. The data provided in the workspace will automatically calculate the FOS component in RevNet, if applicable. For information in relation to completing a workspace, including a list of Frequently Asked Questions you can visit the Commonwealth Reporting page on RevenueSA's Website.
Want to know more about your state revenue obligations? Please join us for a webinar. Topics include:
To register please visit RevenueSA's Educational Webinars page.
Warning to employers regarding payroll processors offering labour hire arrangements
Many employers use payroll processors, whose function it is to pay employee wages, benefits, PAYG, superannuation and payroll tax on behalf of the employer.
Recent audits have identified that some payroll processors, particularly those offering to assume the status of employer for all employees through “labour hire” arrangements, are not passing on payroll taxes to relevant state revenue offices despite receiving payments from the employer.
To safeguard themselves, employers are strongly encouraged to conduct appropriate due diligence before engaging a payroll processor. In addition, for those employers that have a payroll processor, you are strongly encouraged to:
Recent audits have also identified that some “labour hire” contracts involving payroll processors are not genuine, meaning that employers have to pay further amounts to meet their outstanding payroll tax liabilities and are left trying to recover payroll tax payments made in good faith to the payroll processor.
Please notify RevenueSA if you have been approached by payroll processors offering such labour hire arrangements that you suspect may not be genuine.
The 2017-18 South Australian State Budget, handed down on 22 June 2017, contained a number of measures relevant to taxes and grants administered by RevenueSA.
The legislative changes to implement these measures were originally included in the Budget Measures Bill 2017. However, the Budget Measures Bill 2017 was withdrawn and replaced by a new Bill, the Stamp Duties (Foreign Ownership Surcharge) Amendment Bill 2017, which introduced the foreign owner surcharge, which was previously included in the Budget Measures Bill 2017, and increased the rate of the foreign owner surcharge from 4% to 7%.
The Stamp Duties (Foreign Ownership Surcharge) Amendment Bill 2017 received Royal Assent on 12 December 2017.
General information in relation to the foreign owner surcharge can be found on the foreign ownership surcharge page.
In regard to the other measures originally included in the Budget Measures Bill 2017, the Government has announced that it will grant payroll tax ex gratia relief that covers the amount that would be payable if the statutory rate of 4.95% cent was applied instead of the Government’s intended rate of 2.5% (or a rate in the phase out zone for payrolls between $1 million and $1.5 million). As per previous advice, RevNet will continue to calculate payroll tax at the lower rate (where applicable) with any required adjustments being made as part of the annual reconciliation process. Should you have questions in relation to this please contact our payroll tax team on 8204 9880 or payrolltax@sa.gov.au.
The Government has also committed to the provision of ex gratia relief in relation to all the off-the-plan measures previously announced as part of the 2017-18 State Budget (this includes stamp duty concessions, the $10 000 housing construction grant for eligible purchases and the five year land tax exemption for eligible apartments bought off-the-plan where the contract is entered into between 22 June 2017 and 30 June 2018). Should you have questions in relation to this please contact housing grants team on 8226 3750 or fhog.support@sa.gov.au.
The other amendments to tax and grant legislation announced as part of the 2017-18 State Budget, and previously included in the Budget Measures Bill 2017, will not proceed at this stage.
Further information on the 2017 State Budget can be found on our State Budget Updates page.
From 1 January 2018 foreign persons (which includes natural persons and corporations) or foreign trusts, that acquire an interest in residential land in South Australia that is subject to duty under the Stamp Duties Act 1923, will be required to pay a foreign ownership surcharge of 7% of the value of the interest in residential land.
Additional information in relation to these changes can be found on the Foreign Ownership Surcharge page.
Changes to the Commonwealth Third Party Reporting Portal have been made to make the collection of data related to the purchaser’s country of origin mandatory. Where the country of origin is not Australia then the fraction of the interest being transferred is also required to be provided.
Initially, transactions subject to the foreign ownership surcharge must be submitted to the Commissioner of State Taxation via the Opinions process. Documents submitted via the Opinions process do not yet require the completion of a Commonwealth Third Party Reporting Workspace.
In early 2018 transactions subject to the foreign ownership surcharge will be able to be self-determined by approved practitioners via RevNet. When these types of transactions are able to be self-determined all practitioners will be notified and the RevNet document guide notes will be updated.
From 8 January 2018, the opening hours of the RevenueSA counter located in Taxpayer Hall, Ground floor, State Administration Centre will change to 10.00 am - 2.00 pm on business days.
You can continue to access Taxpayer Hall between the hours of 9.00am to 5.00pm on business days to access the delivery boxes and to lodge via the secure lodgement box:
Please refer to the Change to RevenueSA public counter opening times for further information and contact details.
From 14 December 2017, Emergency Services Levy matters previously heard by the Supreme Court, Land and Valuation Court or District Court (as the case may be) moved to the South Australian Civil Administrative Tribunal (SACAT).
The Emergency Services Funding Act 1998 (the “ESL Act”) has been amended, with effect from 14 December 2017, so that an owner who is dissatisfied with a decision under Sections 5A, 9, 13 and 26 of the ESL Act may now seek a review of the decision by SACAT.
Further information regarding the types of decisions which can be reviewed by SACAT and the time frames for lodging a review can be located on SACATs website.
Further information about SACAT including how to bring a case before SACAT can be found at sacat.sa.gov.au or by phoning SACAT on 1800 723 767.
The 2017 Taxpayer Survey is now open.
Your feedback is important to us and we would appreciate your suggestions on how we can improve our service.
The survey will take approximately five to ten minutes to complete. The survey will be open until close of business on Wednesday, 20 December 2017.
Results from the survey will be published on our website early 2018.
Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. Feedback can be provided at any time via our complaints and feedback page.
Educational Webinars
Want to know more about land tax, stamp duty or payroll tax? Please join us in October and November for a webinar. Topics include:
To register please visit the Educational Webinars page.
Payroll tax returns for August 2017 are due to be lodged by Thursday, 7 September 2017.
Statutes Amendment and Repeal (Simplify No 2) Bill 2017 was introduced into Parliament on Thursday, 10 August 2017.
This Bill proposes to extend the family farm exemption provisions of the Stamp Duties Act 1923 to include transfers to or from companies, in addition to individuals and trusts, where all other existing criteria are met. This will result in equal treatment for stamp duty on family farm transfers regardless of how the property is held.
For further information please view the Simplify Day Reducing Red Tape and Regulatory Burden 2017 report.
RevenueSA has released our Key Priorities for 2017-18. Our goal is to ensure as many taxpayers as possible are able to voluntarily comply with their tax obligations in the most efficient way and that grant registration, application and payment methods are efficient and simple.
Our vision is to be a respected and connected service agency, proudly delivering community value with expertise and integrity.
The following publications have been released:
The 2017-18 housekeeping has been completed. RevNet certificates and payroll tax functions are now available.
RevenueSA Online has gone live today. RevenueSA Online can be used for Commonwealth reporting, the job accelerator grants and betting operations tax.
The come into effect from 1 July 2017:
RevNet will be unavailable for Certificates and Payroll Tax functionalities between 10pm Friday, 30 June 17 and 8am Monday, 3 July 17 for annual housekeeping processes. We apologise for any inconvenience.
The 2017-18 South Australian State Budget, handed down today (22 June 2017), contains a number of measures relevant to taxes and grants administered by RevenueSA.
The legislative changes to implement these measures (except for the changes to the Job Accelerator Grant which is an administrative scheme) are included in the Budget Measures Bill 2017 (the "Bill") which was introduced into Parliament today. The operation of these measures is subject to the Bill coming into force as an Act.
Measures included in the 2017-18 State Budget are summarised in the table below.
| Measure | Legislation | Commencement Date |
|---|---|---|
| Job Accelerator Grant payments increased by up to $5000 for businesses that hire apprentices or trainees |
Scheme start date 1 July 2016 | |
| The off-the-plan stamp duty concession will be extended until 30 June 2018 but will be retargeted so that it no longer applies to foreign purchasers | Stamp Duties Act 1923 | 22 June 2017 |
| A $10 000 grant will be provided to eligible off-the-plan apartment purchasers where the contract is entered into between 22 June 2017 and 30 September 2017 | First Home and Housing Construction Grants Act 2000 | 22 June 2017 |
| A five year land tax exemption will apply to eligible apartments bought off-the-plan where the contract is entered into between 22 June 2017 and 30 June 2018 | Land Tax Act 1936 | Midnight 30 June 2017 |
| Payroll tax rate for small businesses lowered to 2.5% | Payroll Tax Act 2009 | 1 July 2017 |
| A major bank levy for major banks offering services in South Australia will be introduced | 1 July 2017 | |
| A stamp duty surcharge of 4% will apply to foreign purchasers of South Australia residential property | Stamp Duties Act 1923 | 1 January 2018 |
The Bill also contains a number of other minor amendments to the Payroll Tax Act 2009, First Home and Housing Construction Grants Act 2000, Taxation Administration Act 1996 and Stamp Duties Act 1923.
For further information on these measures, please visit the State Budget Update page.
The Commonwealth Government established the Black Economy Taskforce to tackle the black economy, also known as the shadow economy or cash economy – businesses and individuals which operate outside the tax and regulatory system. Clamping down on the black economy is a matter of fairness. Otherwise businesses, employees and consumers who do the right thing are directly penalised.
The Taskforce is an independent inquiry involving a partnership between 19 Commonwealth agencies and a private sector reference group and is chaired by Mr Michael Andrew AO. The Taskforce is also collaborating with State Government agencies.
The Taskforce has released its Interim Report, which discusses the scope of the black economy, likely drivers of it and potential policy responses.
Mr Andrew is travelling around the country to engage in a national conversation with the community and seek feedback on the Interim Report and early recommendations.
Following successful engagements events recently conducted in Perth, three sessions will be held in Adelaide on Tuesday, 27 June 2017.
There are two types of events: general public town hall discussions and industry roundtables. Both will be led by the Chair of the Taskforce, but the industry roundtables will be smaller meetings and are likely to be of greater interest to businesses, industry associations, social welfare groups and academics.
The pages provide further information about the two different events, and importantly, allow interested parties to register. Events are also being held in other states and territories.
Further information can be found on www.treasury.gov.au/blackeconomy.
Changes are proposed to be made to the reporting requirements, processes and systems (including to RevNet) relating to transfers of real property in South Australia over the coming year. These changes are necessary to help the State meet its reporting obligations for Commonwealth Government’s initiatives on Third Party Reporting and National Register of Foreign Ownership of Land Titles.
These developments are a joint initiative between RevenueSA and the Lands Titles Office.
The existing requirement for a conveyancer or practitioner to conduct verification of identity checks for Property sales means that most, if not all, of the required information will already be available for input into the new Portal.
It is proposed that the finalisation of the system will see a new approach to providing evidence for stamping of documents/instruments in South Australia. Following the proposed legislative amendment, evidence of stamp duty payment will be provided in the form of a PDF Stamp Duty Certificate and a written unique reference number, thus eliminating the need for Slip Printers and manually completed rubber stamps.
This solution will provide the benefit of reduced stamp duty document types and will deliver other user benefits such as compatibility with mobile devices and improved visibility of the progress of opinion assessments.
Additionally, the capacity to transact all real property through eConveyancing will be available as each instrument will be allocated with a unique reference number, where currently eConveyancing is limited to RevNet self-determination documents.
Proposed amendments to the Taxation Administration Act 1996 and the Stamp Duties Act 1923 to facilitate the changes are detailed in the draft Statutes Amendment (Taxation) Bill 2017.
Please email comments in relation to the proposed legislation changes by COB 9 June 2017.
For enquiries please ring RevenueSA on (08) 8226 1588.
Free payroll tax annual reconciliation educational webinars will be conducted in June and July 2017 for employers with payroll tax obligations.
In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions during the webinar.
The webinar will run for approximately 1.5 hours.
To register please visit Educational Webinars.Revenue Ruling ESL002: Penalty Levy & Interest has been released to advise how interest and penalty levy will be imposed on levy payers who default on their Emergency Services Levy fixed property liabilities, and circumstances where interest and/or penalty levy may be remitted.
The following revenue publications have been released.
Want to know more about land tax, stamp duty or payroll tax? Please join us in March and April for a webinar. Topics include:
To register please visit the Educational Webinars page.
New educational videos released covering eligibility requirements, how to register and where to go for further information.
If your business is registered for payroll tax, please watch the Job Accelerator Grant for businesses registered for payroll tax video.
If you are a small business or start-up, please watch the Job Accelerator Grant for small business and start-ups video.
These are available on our Educational Videos page.
As part of the 2016-17 State Budget, the Government announced several amendments to the Land Tax Act 1936, which come into effect from midnight 30 June 2016.
The legislative amendments to implement these measures are contained in the Statutes Amendment (Budget 2016) Act 2016, which was assented to on 8 December 2016.
Further information can be located in Information Circular 98.
The due date for the December 2016 payroll tax return has been extended from 7 January 2017 to Monday, 16 January 2017.
Please note: If you pay via EPA and use the future dating functionality you will only be able to schedule payment up to,
and including, 7 January 2017.
The South Australian Civil and Administrative Tribunal (SACAT) was established during 2014-15 to provide a single, easy to find, easy to use body for fair and independent resolution of administrative and disciplinary disputes.
Currently, in relation to First Home and Housing Construction Grant matters, an objector who is dissatisfied with the Minister’s decision on the objection may appeal to the Magistrates Court against the decision.
From 11 December 2016, First Home and Housing Construction Grant matters previously heard by the Magistrates Court moved to SACAT.
Section 28 of the First Home and Housing Construction Grants Act 2000 has been amended, with effect from 11 December 2016, so that an objector who is dissatisfied with the Minister's decision on the objection may now seek a review of the decision by SACAT under Section 34 of the South Australian Civil and Administrative Tribunal Act 2013.
A review must be commenced within 60 days after the notice of the decision on the objection is given (or such longer period as SACAT may allow).
A right of appeal under Section 28 of the First Home and Housing Construction Grants Act 2000 in existence before the amendment came into operation (but not exercised before that day) will be exercised as if the amendment had been in operation before the right arose, so that the relevant proceedings may be commenced before SACAT rather than the Magistrates Court.
Further information about SACAT including how to bring a case before SACAT can be found at sacat.sa.gov.au or by phoning SACAT on 1800 723 767.
Instruments expressed in a foreign currency need to be converted to Australian dollars to determine ad valorem stamp duty.
Further information can be located in Information Circular 97.
Thanks for your patience during the upgrade to our system.
Over the coming weeks RevenueSA will be upgrading its core IT systems for the administration of payroll tax, land tax and the emergency services levy. The upgrade will be occurring from Thursday, 1 December 2016 to Sunday, 4 December 2016 inclusive.
While every effort will be made to minimise the impact to users of RevenueSA's online services, RevNet will be unavailable whilst the upgrade occurs. RevenueSA apologises for any inconvenience.
Accordingly, advance notice is given of the following disruption to RevenueSA’s online services:
| Payroll Tax |
|---|
RevNet will be unavailable for Payroll Tax Users between 7:00 pm Thursday, 1 December 2106 and 8.00 am Monday, 5 December 2016. During this period, you will not be able to access RevNet to:
Given the disruption to RevNet service, the due date for the November 2016 return period has been extended from 7 December 2016 to 9 December 2016. If you pay via EPA and use the future dating functionality you will only be able to schedule payment up to, and including, 7 December 2016. |
| Certificates |
|---|
RevNet will not be available for Certificate Users between 7.00 pm Thursday, 1 December 2016 and 8.00 am Monday, 5 December 2016. Certificate requests and associated payments cannot be made during this period. |
| Stamp Duty |
|---|
There will be no disruption to RevNet for Stamp Duty Users wishing to pay or stamp documents during this upgrade period, services will be available as normal. However, please be aware that the certificate function will not be available between 7.00 pm Thursday, 1 December 2016 and 8.00 am Monday, 5 December 2016. |
Regular updates will be published on revenuesa.sa.gov.au, through Facebook and Twitter, and via email as required on progress of the upgrade.
RevenueSA will continue to provide service to taxpayers during normal business hours. Should you have any further questions or require additional information please contact RevenueSA during business hours (Monday to Friday 8:30am to 5:00pm).
| Payroll Tax | (08) 8204 9880 |
| ESL | 1300 366 150 |
| Land Tax | (08) 8204 9870 |
| Stamp Duty | (08) 8226 3750 |
We thank you in advance for your patience during this upgrade period.
The 2016 Taxpayer Survey has been released.
We would appreciate it if you would spend five to ten minutes to complete the survey. The survey can be accessed here. The survey will be open until close of business on Friday, 16 December 2016.
Your feedback is important to us. We appreciate your honest and constructive responses. Results from the survey will be published on our Internet site.
Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. We want to hear from you if, for any reason, you are dissatisfied with any services we provide you. We also want to hear your ideas on how we can improve our services. Naturally we would also like you to let us know when our service exceeds your expectations, as we need the range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.
As part of Simplify Day, a parliamentary sitting day held on Tuesday 15 November 2016 which has been set aside to repeal out-dated and redundant legislation from the stock of rules and requirements impacting on business and the community, the Government has announced the following measures impacting taxation legislation:
The legislative amendments to implement the above measures are contained in the Statutes Amendment and Repeal (Simplify) Bill 2016 (the “Bill”), introduced into Parliament on 15 November 2016. The operation of these measures is subject to the Bill coming into force as an Act.
Want to keep up to date with state revenue matters?
Why not follow us on Facebook, Twitter or YouTube, or sign up for our free email subscription service.
Three educational videos have been released on the topic of payroll tax.
If you are new to payroll tax, our information for new payroll tax registrants video provides you with useful information, including how to calculate payroll tax, when returns and payments are due, and payment methods available.
If you need some guidance to complete and lodge your monthly return on RevNet, there are two videos available: one for taxpayers registered to pay by electronic payment authority (EPA) and one for taxpayer who pay by EFT, BPay or cheque.
You can watch the videos from our Educational Videos page.
RevenueSA has released a new Service Charter and eleven Service Standards Key Performance Indicators (KPIs).
Each month we will report on our progress for eight of the KPIs, with the remaining three reported annually.
We welcome your feedback on our service at any time, including your ideas on how we can improve our service.
As part of the 2016-17 State Budget the Government announced the following taxation measures:
The legislative amendments to implement the above measures (except the extension of the small business payroll tax rebate which is an administrative scheme) are contained in the Statutes Amendment (Budget 2016) Bill 2016 (the “Bill”) which was introduced into Parliament on 7 July 2016. The operation of these measures is subject to the Bill coming into force as an Act.
The Government also announced the introduction of a Job Accelerator Grant Scheme. These grants will be delivered through an administrative scheme.
Information Circular 93 provides an overview of the Budget measures. Additional information is provided in the following revenue publications:
Other publications which have been updated to reflect the Budget changes include:
eConveyancing will launch in South Australia on 4 July 2016 (refer to Land Services Customer Information Bulletin – Issue 294).
To accommodate eConveyancing we have made some changes to RevNet.
If you are already registered, or considering registering for eConveyancing in South Australia and are a RevNet user why not attend one of our upcoming ‘eConveyancing in RevNet’ webinars.
To register please visit the Educational Webinars page on our website.
Information Circulars released to advise the 2016-17 rates for interest, land tax and the emergency services levy.
Information Circular 90 advises the interest rate applied to tax defaults or refunds for 2016-17.
Information Circulars 91 and 92 provide a summary of changes for land tax and the emergency services levy, respectively.
The stamp duty concession for off-the-plan apartments has been extended for one year and expanded to include, from 20 June 2016, apartments located anywhere in South Australia.
Further information on the expansion of the concession is provided in Information Circular 89.
The Government has announced that the South Australian Small Business Payroll Tax Rebate, introduced in the 2013-14 State Budget, will be extended for an additional four years as part of the 2016-17 State Budget.
Further information on the extension of the rebate is provided in Revenue Ruling PTASA002[V3].
Free payroll tax annual reconciliation educational webinars will be conducted in June and July 2016 for employers with payroll tax obligations.
In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions during the webinar. The webinar will run for approximately 1.5 hours (1 hour presentation and 15-30 mins for questions and answers).
To register please visit the Educational Webinars page.
The Lands Titles Office, together with RevenueSA, the Law Society of South Australia, the Australian Institute of Conveyancers (South Australia), and PEXA Ltd, will be holding three joint Industry Information Sessions in the lead up to the introduction of the new conveyancing requirements and Electronic Conveyancing.
See Land Services' Customer Information Bulletin for full details and registration links.
Join us in April and May for one or more land tax, stamp duty or payroll tax webinars.
Topics include:
Multiple dates are available, to register please visit the Educational Webinars page.
Have you registered for one of our stamp duty webinars? Topics include:
Each webinar runs for approximately 30 minutes. To register, please visit the Taxpayer Information Sessions page.
Revenue Ruling LT004: Land Held on Trust has been released to clarify RevenueSA's interpretation and application of Section 13(3)(b) of the Land Tax Act 1936, primarily in respect to discretionary trusts, but equally applicable to fixed trusts, unit trusts, hybrid trusts and self-managed superannuation funds (and any combination of trusts(s)/fund(s) that have the same trustee).
Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays. There are four webinars in the series:
Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings
Click here for further information and to register.
UPDATE: The problem with receiving Land Tax emails has now been resolved 27/1/2016
We are currently experiencing a problem receiving Land Tax emails sent to landtax@sa.gov.au. Please use the alternative email address of revsaesl@sa.gov.au until we advise here that the problem has been resolved.
To provide guidance to motor vehicle dealers, the following Information Circulars have been released.
Information Circular 87: Stamp Duty on Motor Vehicles: Registration of Motor Vehicles - Dutiable Value and Exemptions
Information Circular 88: Stamp Duty on Heavy Vehicles: Registration of Motor Vehicles - Dutiable Value and Exemptions
The Information Circulars also provide information on RevenueSA's compliance audit activities and disclosure and payment information. Information Circular 88 also provides information on the heavy vehicle cap.
In addition, an updated form has been released for Licenced Motor Vehicle Dealers to voluntarily disclose when vehicles exceed the exemption periods.
Join us in Feb/March for one or more of our free stamp duty webinars. Topics include:
Each webinar runs for approximately 30 minutes. There are a number of dates available, so you can choose a time that suits you and your business.
To register, please visit the Taxpayer Information Sessions page.
Please note the due date for the December 2015 payroll tax return has been extended from 7 January 2016 to 14 January 2016.
As part of the 2015-16 Mid-Year Budget Review, the Government announced that the commencement date for the first reduction of one-third of stamp duty on transfers of non-residential, non-primary production real property would be brought forward from 1 July 2016 to take effect from today, 7 December 2015.
Further information is available in Information Circular 86.
Did you miss out on our recent stamp duty webinars?
Good news is we are presenting them again in February 2016.
To register, please visit the Taxpayer Information Sessions page.
The Statutes Amendment and Repeal (Budget 2015) Act 2015 which gives effect to measures announced by the Government in the State Budget on 18 June 2015 was today assented to by His Excellency the Governor.
For more details please see Information Circular 84
As stamp duty has been abolished on the transfer of non-realty property, these transactions are not required to be stamped or lodged with RevenueSA. This includes transactions such as a transfer of business, a transfer of a partnership interest and a transfer of unlisted shares.
The 2015 Taxpayer Survey has been released.
We would appreciate it if you would spend five to ten minutes to complete the survey. The survey will be open until close of business on Friday, 18 December 2015.
Your feedback is important to us. We appreciate your honest and constructive responses. Results from the survey will be published on our Internet site.
Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. We want to hear from you if, for any reason, you are dissatisfied with any services we provide you. We also want to hear your ideas on how we can improve our services. naturally we would also like you to let us know when our service exceeds your expectations, as we need to range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.
Are you involved in the transfer of land to/from self managed superannuation funds?
Why not register for our upcoming stamp duty webinar. There are a couple of dates available, so you can choose a time that suits you and your business all from the comfort of your office.
To register please visit the Taxpayer Information Sessions page.
The Register-General has released a LTO Notice to Lodging Parties which includes information relating to off-the-plan apartment transfer registration fees.
The LTO fee calculator for the RevNet document type Concessions/Rebates - Off-the-Plan - Conveyance of Land has been amended to conform with the LTO notice.
RevenueSA has identified that some land tax instalment advices for the 2014-15 financial year have been issued with a due date of less than the normally allowed 30 days for payment.
RevenueSA is taking steps to ensure that no unnecessary recovery action is taken against these owners in this instance.
If you have already received a land tax instalment advice which allows less than 30 days for payment and you wish to seek an extension to pay, please contact RevenueSA on (08) 8204 9870 to arrange an extension of the due date if required.
After 27 years as the Commissioner of State Taxation, Mike Walker retired on Friday, 28 August 2015.
Graeme Jackson commences today as the new Commissioner of State Taxation.
RevenueSA wishes Mike all the best for his retirement.
Free stamp duty taxpayer information webinars will be presented by RevenueSA in August and September on the topics Conveyance by Direction and Further Trusts - Section 71(6).
A number of dates are available for the webinars, so you can chose a time that suits you and your business all from the comfort of your office.
To register please visit the Taxpayer Information Sessions page.
The 2015-16 Payroll Tax Guide to Legislation has been released, along with Information Circular 83 which advises the payroll tax rate and threshold for 2015-16 and the motor vehicle and accommodation allowance rates.
The 2015-16 Land Tax Guide to Legislation is now available. In addition three Information Circulars have been released.
Information Circular 80 advises the interest rate applied to tax defaults or refunds for 2015-16.
Information Circulars 81 and 82 provide a summary of changes for land tax and the emergency services levy.
The following taxation measures were announced by the Government as part of the 2015-16 State Budget handed down today, 18 June 2015:
From 18 June 2015
From 1 July 2015
Measures to take effect from the date of assent
From 1 July 2016
From 1 July 2017
From 1 July 2018
Information Circular 75 provides an overview of the Budget measures. Additional information is provided in the following revenue publications:
Revenue Ruling SDA011 outlines the life tenant factors to be used in situations where a life estate or a remainder estate is to be determined for stamp duty purposes.
For further information please click here.
RevenueSA is developing a number of free taxpayer information webinars and educational videos for legal, accounting and conveyancing professionals.
In order to tailor the webinars and/or educational videos to topics that the industry would like to know more about, we invite you to complete the survey below and select the topic/s that are of most interest to you.
Stamp Duty / Land Tax Webinars Survey
Webinars will replace the annual taxpayer information session and allow you to participate in sessions of interest at a time that suits you and your business. The dates for these webinars will be advertised in the new financial year.
Free taxpayer information webinars will be conducted in July 2015 for employers with payroll tax obligations. In this webinar we will provide you with some pointers to assist you in completing the annual reconciliation process in RevNet. We will also provide you with an opportunity to ask questions via the chat facility during the webinar.
A number of dates are available for the webinar, so you can choose a time that suits you and your business all from the comfort of your office.
If a webinar doesn't suit we will be offering a small face-to-face session. Numbers to this session will be strictly limited.
To register please visit the Taxpayer Education page.
RevenueSA is in the process of replacing its core IT systems with a single system. The new system, RISTEC (RevenueSA Information System to Enable Compliance), is being implemented over 2 releases. Release 1 (the Payroll Tax component) successfully went live on 12 June 2012.
Over the coming weeks, RevenueSA will be embarking on a process to implement Release 2 (the Land Tax and Emergency Services Levy components).
Implementation activities will commence in June to meet the proposed go-live date of Monday, 6 July 2015.
While every effort will be made to minimise the impact to users of RevenueSA's online services, there will be periods of unavailability during June 2015.
Accordingly, advance notice is given of the following disruption to RevenueSA online services:
Registered for Payroll Tax:
RevNet will be unavailable for payroll tax users between 5.00pm Friday, 5 June 2015 and 8.00am Monday, 6 July 2015.
What does this mean to taxpayers?
Taxpayers will not be able to:
What does this mean for RevNet payroll tax users for the May 2015 Payroll Tax Return?
Taxpayers who ordinarily use RevNet to remit their monthly payroll tax via direct debit (EPA),and still wish to utilise this process for their May 2015 payment will need to ensure that the payment is made by 4 June 2015.
Taxpayers are able to use the future dating functionality in RevNet so that the payment will not be debited before 7 June 2015.
Payments for the May 2015 return during the RevNet outage period by other payment methods via financial service providers (BPay, EFT or Cheque) will be processed as normal.
If this is not possible, RevenueSA will accept payment for the May 2015 return with the2014-15 payroll tax annual reconciliation due on 21 July 2015.
What does this mean to taxpayers for the payroll tax annual reconciliation?
The 2014-15 annual reconciliation (due on 21 July 2015) is still required to be lodged via RevNet. The 2014-15 annual reconciliation will open on Monday,6 July 2015.
If a previous year's annual reconciliation needs to be lodged or reassessed then taxpayers will need to advise the details to RevenueSA outside of RevNet.
Please contact Payroll Tax Enquiries on: payrolltax@sa.gov.au or (08) 8204 9880 if you have any queries or if you need to lodge or reassess a previous year's annual reconciliation.
Registered for Certificates:
RevNet will not be available for Certificate users between:
Should you have any further questions or require additional information please contact:
ESL revsaesl@sa.gov.auor telephone (08) 8207 2111
Land Tax landtax@sa.gov.auor (08) 8204 9870
Registered for Stamp Duty:
RevNet will not be available for stamp duty users between:
Should you have any further questions or require additional information please contact Stamp Duty RevNet at revnet@sa.gov.auor telephone (08) 8207 2333
Regular broadcasts will be published in the Latest News section on the RevenueSA Homepage www.revenuesa.sa.gov.au, via RevNet and via email as required on progress of the implementation.
We thank you in advance for your patience during this implementation period.
The Seniors Housing Grant (SHG) commenced on 1 July 2014 and provides a grant of up to $8500. The SHG assists persons, over 60 years of age, to purchase or construct a new principal place of residence that is more suitable to their current needs and to reduce the impact of stamp duty.
An ex gratia relief equivalent to the SHG has been approved by the Treasurer for new home contracts entered into, or in the case of an owner builder construction commenced, between 22 February 2014 (being the date the Government announced it would introduce the SHG if re-elected) and 30 June 2014.
Revenue Ruling FHOG006 outlines the ex gratia relief.
The Stamp Duties (Off-the-Plan Apartments) Amendment Bill 2014 was passed by the Legislative Council yesterday (17 March 2015).
The legislation gives effect to an extension of the boundaries for the stamp duty concession on the purchase of an off-the-plan apartment.
For more information on the stamp duty concession please visit the off-the-plan concession page, Information Circular 48 and Information Circular 65.
Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays. There are four webinars in the series:
Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings
Click here for further information and to register.
Ex gratia relief equivalent to the First Home Owner Grant (FHOG) has been approved by the Treasurer for eligible Australian Defence Force personnel applying for the FHOG but unable to satisfy the residence requirements due to posting or deployment across Australia and overseas.
Revenue Ruling FHOG005 outlines the ex gratia relief.
In a majority of situations involving the sale of land the transferee named in the Memorandum of Transfer is the same person named as the purchaser in a contract for the sale of that land. In such cases, duty is imposed on the Transfer.
However, where the purchaser and transferee are not the same, it has previously been RevenueSA's practice to require the production of certain further documentation to explain the difference.
RevenueSA has reviewed their long standing practice and, in light of advice received and recent case law, has determined to amend its assessing practices. These are explained in Revenue Ruling SDA009.
Under the Stamp Duties Act 1923, duty is chargeable on the conveyance or transfer of property situated in South Australia. Revenue Ruling SDA010 discusses how duty is assessed with regards to the sale and purchase of a business.
In the 2014-15 State Budget the Government removed the fixed property Emergency Services Levy (ESL) remission (better known as the "General Remission") on all properties except principal places of residence owned by eligible pensioners and concession card holders.
The General Remission has been reinstated for all properties coded as Retired and Aged Accommodation or Independent Living Units, and all properties within the ownerships of the recognised and regulated residential parks.
Notice of Assessment, taking into consideration the General Remission, will be issued shortly to affected ownership. The existing monthly instalment payment arrangements will be available to those owners who choose to request it.
Further information is available in Revenue Ruling ESL001 .
Over the Christmas/New Year period, RevenueSA will only be closed on the three public holidays:
Our online services will continue to operate 24/7.
Please note the due date for the December 2014 payroll tax return has been extended from 7 January 2015 to 14 January 2015.
Taxpayer Survey closes Friday, 12 December 2014.
Payments for Emergency Services Levy and Land Tax can now be made securely online. Payments greater than $5 and lessthan $2000 can be made using your VISA or Mastercard. Please visit our Payments page for links.
The 2014 Taxpayer Survey has been released.
We would appreciate it if you would spend five to ten minutes to complete the survey. The survey can be accessed by clicking here. The survey will be open until close of business on Friday, 12 December 2014.
Your feedback is important to us and we encourage you to be honest and constructive in your responses. Results from the survey will be published on our Internet site.
Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. We want to hear from you if, for any reason, you are dissatisfied with any services we provide you. We also want to hear your ideas on how we can improve our services. Naturally we would also like you to let us know when our service exceeds your expectations, as we need the range of feedback to continually improve our services and develop new standards. Feedback can be provided at any time via our complaints and feedback page.
New payroll tax educational videos on the following topics have been released:
The Budget Measures Bill 2014 (the "Bill") was assented to by His Excellency the Governor today.
The Bill gives effect to the Seniors Housing Grant (SHG) announced by the Government in the State Budget on 19 June 2014.
The SHG is a once off grant of up to $8500 available to natural persons, aged 60 years or more, who enter into a contract between 1 July 2014 and 30 June 2016 to purchase and build a new home.
See the Seniors Housing Grant webpage for further details.
The legislative provisions to introduce the Transport Development Levy (TDL) were contained in the Budget Measures Bill 2014 (the "Bill"). The Bill was amended by Parliament to remove the provisions that relate to the TDL.
This means the TDL will no longer be proceeding.
In the 2014-15 State Budget, the Government removed the fixed property Emergency Services Levy (ESL) remission (better known as the "general remission") on all properties except principal place of residences owned by eligible pensioner and concession card holders.
Pensioners who live in retirement villages, lifestyle resorts, caravan parks, mobile parks and over 55 villages (together referred to as "Retirement Villages") do not own the property they reside in but have some other arrangement with the Retirement Village owner that gives them a right to occupy the property as their place of residence.
As the liability for ESL rests with the Retirement Village owner and not the pensioner residing on the land, the general remission is now not available on land located within a Retirement Village.
Upon consideration of industry submissions, the Government agrees in principle that pensioners and concession card holders who live in Retirement Villages should not be disadvantaged when compared with pensioners and concession card holders who own their own home in relation to the ESL.
Accordingly, the Government will work with industry to develop an appropriate scheme to ensure that pensioners and concession card holders are not adversely affected by the ESL changes announced in the 2014-15 State Budget.
As the 7th falls on a Sunday this month, the August monthly payroll tax return can be lodged up until 5pm, Monday, 8 September 2014.
The 2014-15 Payroll Tax Guide to Legislation has been released, along with Information Circular 73 which advises the payroll tax rate and threshold for 2014-15 and the motor vehicle and accommodation allowance exempt rates.
RevNet Certificate System is now available.
We apologise for any inconvenience that has been caused.
Our apologies, the RevNet Certificate System is still unavailable.
For an alternative solution, please see our previous latest news article.
We are still working on rectifying issues with land tax and emergency services levy (ESL) certificates through RevNet.
In the meantime, an estimate of 2014-15 land tax and ESL liability can be determined using the land tax calculator and ESL calculator available on RevenueSA's website. Please note the information provided by the calculators is intended as a guide only, it is recommended that you obtain a certificate once they are available to confirm the tax/levy applicable.
If information is required for a settlement occurring today (Thursday. 3 July 2014) or tomorrow (Friday, 4 July 2014) please contact our land tax or ESL call centre on 1300 366 150.
We will provide updates throughout the day.
We apologies for any inconvenience this may cause.
The system to request and update certificates is currently unavailable. At this stage we have not been advised when the system will be open again, but will provide you with an update tomorrow (Thursday, 3 July 2014) morning.
If information is required for a settlement occurring on Thursday, 3 July 2014 or Friday, 4 July 2014 please contact our land tax or emergency service levy call centre on 1300 366 150.
We apologise for any inconvenience this may cause.
The 2014-15 Land Tax Guide to Legislation has been released. In addition, three Information Circulars have been released.
Information Circular 70 advises the interest rates applied to tax defaults or refunds for 2014-15.
Information Circular 71 and 72 provide a summary of changes for land tax and the emergency services levy.
The following taxation measures were announced by the Government as part of the 2014-15 State Budget handed down today, 19 June 2014:
Changes to the off-the plan apartment concessions will come into effect from 1 July 2014.
For eligible off-the-plan purchase contracts, entered into between 1 July 2014 and 30 June 2016 for apartments with a value of $500,000 or less, stamp duty will be payable on the deemed unimproved value of the apartment plus the value of any construction already undertaken at the date of the relevant contract and not the full market value of the apartment.
For apartments valued at over $500,000, a concession will apply of up to $15,500.
Today, the relevant descriptions of the stages of construction have been published in the Government Gazette and are also outlined in Information Circular 68.
Further information in relation to the concessions can be found in Information Circular 48 and Information Circular 65.
A number of free taxpayer information sessions will be conducted on Wednesday, 18 June 2014 for legal, accounting and conveyancing professionals, and employers with payroll tax obligations.
Sessions being held include:
Are you newly registered for payroll tax or do you want to refresh your payroll tax knowledge? Why not register for one of the Harmonised Payroll Tax Webinars which are held on Tuesdays from 1pm to 2pm (South Australian time). There are four webinars in the series:
Webinar 1 - Understanding the Basics - what it is, how it works
Webinar 2 - Allowances, FBT, Exemptions and Rebates
Webinar 3 - Contractors
Webinar 4 - Groupings
Click here for further information and to register.
The Stamp Duty Land Holder Guide to Legislation has been released, providing a general guide to the provisions of Part 4 of the Stamp Duties Act 1923, more commonly known as the land holder provisions.
Please click here to access.The South Australian Small Business Commissioner is hosting a BizLinks Seminar on Thursday, 6 March 2014.
The half day seminar provides information about government services available to your business. Along with RevenueSA, there will be presenters from the ATO, ABS, ASIC, ACCC, WorkcoverSA and more.
Click here to register for this free event.
PLEASE NOTE: Revenue Ruling SDA008 originally issued on 17 December 2013 has been reworded to more accurately reflect the Ruling's intent.
On 16 December 2013, Cabinet approved the drafting of retrospective amendments to Section 60A(1) of the Stamp Duties Act 1923 to confirm and reflect RevenueSA's long-standing interpretation of this section. That is, that the 'date of sale' is the date the property in question is conveyed or transferred.
For further information please see Revenue Ruling SDA008.
To qualify for the Housing Construction Grant (HCG) an applicant must have entered into a contract to purchase a new home or a contract to build a new home between 15 October 2012 and 31 December 2013.
You have twelve months from the date of the purchase/construction of a new home in which to apply.
The HCG application form does not need to be submitted to RevenueSA by 31 December 2013 to be able to claim this grant.
Please see the HCG page for further details of the HCG.
Section 71CC of the Stamp Duties Act 1923 provides an exemption from stamp duty on the transfer of primary production land and associated farming goods between certain relatives (family members) and/or their trustees.
RevenueSA has received advice that the exemption cannot be applied to transfers involving trusts which have more than one beneficiary, therefore, any transfers of primary production land involving trusts with more than one beneficiary are subject to ad valorem stamp duty. This advice is a significant departure from RevenueSA's long-standing assessment practices.
Having regard to the intended reach of the exemption and the existing practices of RevenueSA applying the exemption to discretionary trusts, unit trusts and self-managed superannuation funds, the Treasurer has approved an ex gratia scheme to provide stamp duty relief so that RevenueSA's existing assessing practices in relation to Section 71CC can be maintained, pending consideration of appropriate legislative amendment.
For further information please see Revenue Ruling SDA007.
Our online services will continue to operate 24/7.
The First Home and Housing Construction Grants (Eligibility Criteria) Amending Act 2013 and the Succession Duties Repeal Act 2013 were assented to by His Excellency the Governor today.
The First Home and Housing Construction Grant (Eligibility Criteria) Amending Act 2013 adjusts the eligibility criteria of the First Home And Housing Construction Grants Act 2000 to ensure the Government's policy of providing the Housing Construction Grant to purchasers of new homes is achieved where other parties may also be eligible. See Information Circular 66 for future details.
The Succession Duties Repeal Act 2013 extinguishes any residual matters that may still arise even though succession duties were abolished as from 1 January 1980. See Information Circular 67 for further details.
The Government previously announced the introduction of a Transport Development Levy (TDL) in the Adelaide central business district, from the 2014-15 financial year.
Consultation has now opened for the draft Transport Development Levy Bill 2013. Comments on the draft Bill can be provided to RevenueSA until Friday, 31 January 2014.
Further information is available in the TDL Explanatory Memorandum located on the Transport Development Levy page.
The 2013 Taxpayer Survey has been released.
We would appreciate it if you would spend five to ten minutes to complete the survey. The survey can be accessed by clicking here. The survey will close at close of business on Friday, 29 November 2013.
Your feedback is important to us and we encourage you to be honest and constructive in your responses. Results from the survey will be published on our Internet site.
Please do not feel that you need to wait until our annual Taxpayer Survey to provide comments. We want to hear from you if, for any reason, you are dissatisfied with any services we provide you. We also want to hear your ideas on how we can improve our services. Naturally we would also like you to let us know when our service exceeds your expectations, as we need the range of feedback to continually improve our services and develop new standards.
Information Circular 64 has been released to provide guidance in calculating the market value of a property, in relation to first home owner grant and housing construction grant applications, where a comprehensive home building contract has been entered into.
The Information Circular outlines a number of components which may be deducted from the consideration payable for the building work when determining the market value of the property.
RevenueSA will be changing financial insitutions from Westpac to the Commonwealth Bank of Australia on 19 August 2013
If you make payments to RevenueSA (including those made at Service SA, Bpoint, and Australia Post) via:
you do not need to do anything differently.
If you make payments to RevenueSA for payroll tax via electronic funds transfer (EFT), you will need to update the BSB details if you have saved the transfer details in online banking. Upon lodgement of your return on RevNet the EFT Payment Advice will generate with the new BSB details. No change has been made to the account number or name.
Failure to update the BSB will result in a rejected payment, with the transfer reversed and funds refunded into your account.
During the transition between financial insitutions, minor delays may occur in processing RevNet direct debit payments. It is expected that:
Taxpayers will not be penalised for late payments due to delays in processing during this transition.
All other payments will be processed as usual.
If you have received a cheque from RevenueSA in relation to payroll tax (e.g. a refund) which was issued by Westpac, we request that you bank it as soon as possible.
Amounts relating to outstanding payroll tax cheques (issued by Westpac) which have not been cleared by 1 December 2013 will need to be claimed through unclaimed money.
In some cases, you may notice a slight change in the description on your bank statement, however reference will still be made to RevenueSA.
RevenueSA has today launched a new-look website with improved navigation to help you find what you are looking for faster.
We welcome any feedback.The Commissioners from Revenue Offices in each Australian state and territory have today launched a joint payroll tax website.
This website will complement the work undertaken over the last six years for the harmonisation of both payroll tax legislation and administration and illustrates the significant gains made by all Australian State and Territory Revenue Offices in this area.
The website provides easy access to harmonised payroll tax documentation, legislation, state and territory contacts and education opportunities, comprising:
The address for the website is www.payrolltax.gov.au
The 2013-14 Guides to Legislation have been released for land tax and payroll tax:
In addition, Information Circular 62 has been released, which outlines the payroll tax rates for 2013-14, along with the prescribed rates for motor vehicle and accommodation allowances.
Four Information Circulars have been published today, advising:
The following taxation measures were announced by the Government as part of the 2013-14 State Budget handed down today, 6 June 2013:
Information Circular 56 provides an overview of the Budget measures, while Revenue Ruling PTASA002 provides further information in relation to the payroll tax rebate for small businesses.
| Measure | Status |
|---|---|
| $15 000 First Home Owner Grant for new homes | Ongoing |
| $5000 First Home Owner Grant for established homes | 30 June 2014 |
| $8500 Housing Construction Grant | 31 Dec 2014 |
| Off-the-Plan Stamp Duty Full Concession | 30 June 2014 |
| Off-the-Plan Stamp Duty Partial Concession | 30 June 2016 |
