COVID19 Relief

As COVID-19 continues to adversely impact many South Australians financially, relief is available for taxpayers who meet specific criteria. Read more about the relief for these specific taxes and grants below:

Land tax

Payroll tax

Job Accelerator Grants

Emergency Cash Grants for small business (now closed)

Land tax

Land tax relief for landlords - extension of relief announced

Land tax relief is available for eligible non-residential and residential landlords and eligible commercial owner-occupiers in response to COVID-19.

Non-residential landlords

Eligible non-residential landlords may be eligible for land tax relief and there are two stages to the land tax relief measure:

  • Period 1: 30 March 2020 to 30 October 2020
  • Period 2: 31 October 2020 to 30 April 2021

Each period is assessed separately. You need to meet all the criteria for the period to receive relief for that period.

The maximum land tax relief available is 50% of the 2019-20 land tax liability of the relevant property. You may apply for relief of up to 25% in each period.

View more information

Residential landlords

Eligible residential landlords may be eligible for land tax relief and there are two stages to the land tax relief measure:

  • Period 1: 30 March 2020 to 30 October 2020
  • Period 2: 31 October 2020 to 30 April 2021

Each period is assessed separately. You need to meet all the criteria for the period to receive relief for that period.

The maximum land tax relief available is 50% of the 2019-20 land tax liability of the relevant property. You may apply for relief of up to 25% in each period.

View more information

Commercial owner-occupiers

Commercial owner-occupiers may be eligible for land tax relief in Period 2 (31 October 2020 to 30 April 2021)

The maximum land tax relief available is 25% of the 2019-20 land tax liability of the relevant property.

View more information

Land tax deferral – 2019-20 third and fourth instalments

Businesses and individuals paying land tax quarterly in 2019-20 will be able to defer payment of their third and fourth quarter instalments for up to six months.

While businesses and individuals will be sent their land tax notices of assessment as usual, no application process will be required. There is no requirement to contact RevenueSA to put this new arrangement in place.

The deferral does not relate to previous outstanding arrears.

View more information

Land tax reform transition fund

The previously announced land tax reform transitional relief fund available to eligible taxpayers whose land tax bill will increase as a result of the changes in aggregation of land commencing from 1 July 2020 will be increased from 50% to 100% of the increase in an eligible taxpayer’s 2020-21 land tax assessment. This will be subject to the existing criteria.

See the land tax changes page for further information on criteria for the land tax transitional fund.

Payroll Tax

JobKeeper Payment (Commonwealth)

Under existing payroll tax legislation, the JobKeeper payment – part of the Commonwealth’s stimulus measures to keep eligible businesses connected with their workforce during the coronavirus crisis - would attract payroll tax.

The COVID-19 Emergency Response Bill 2020 (SA), which was assented to on 9 April 2020, includes an amendment to the Payroll Tax Act 2009 to ensure South Australian businesses whose employees qualify for the Federal Government’s JobKeeper support payments will be exempt from paying any payroll tax on the wage subsidy.

Payroll tax waiver – businesses with Australian grouped wages up to $4 million

Businesses and business groups with Australian (annualised grouped) wages of up to $4 million will receive a payroll tax waiver. Eligible employers will not be required to pay any payroll tax for the months of April to December 2020 (for the return periods of March 2020 to November 2020).

This includes an additional 3 month extension announced by the Government in September 2020.

Where businesses meet the criteria of Australian (annualised grouped) wages below $4 million for 2018-19 no application will be required – RevenueSA will notify these businesses through RevenueSA Online.

Monthly payroll tax returns must still be lodged to capture wages for the month, with no payment to be made.

View more information.

Payroll tax deferral – businesses with Australian grouped wages over $4 million

Businesses and business groups with Australian (annualised grouped) wages above $4 million that can demonstrate they are adversely impacted by COVID-19 will be able to request a deferral.

Payroll tax liabilities due in October 2020 to December 2020 (September 2020 - November 2020 return periods) may be deferred to 14 January 2021.  Any previously deferred amounts (relating to the March 2020 – August 2020 return periods and the 2019-20 annual reconciliation) may also be further deferred to 14 January 2021. This may include your deferred 2019-20 annual reconciliation liability. Monthly payroll tax returns must still be lodged to capture wages for the month, with payment deferred to 14 January 2021.

Businesses and business groups who previously deferred their payroll tax liabilities (relating to the March 2020 – August 2020 return periods) but are no longer adversely impacted by COVID-19, or elect not to further defer their liabilities, will have the option to enter into an extended repayment arrangement, over 9 months to June 2021, for their deferred liabilities.

View more information

Job Accelerator Grants

The Government is relaxing the existing Job Accelerator Grant (JAG) criteria requiring an employer to have maintained their overall employment levels for a full year to be eligible for their second anniversary JAG payment. The Government understands that due to the impact of COVID-19, some employers may not be able to meet this criteria.

Claims for the second JAG payment from 1 February to 30 June 2020 will be assessed on staffing levels as at 31 January 2020 rather than the relevant two year anniversary date.

If you have applied for JAG, please see the Claim the Grant page for details on how to claim the grant.

Emergency Cash Grants for Small Business

Applications are now closed

Small businesses and not-for-profit entities that employ South Australians who have been highly impacted by the COVID-19 pandemic may be eligible to receive a $10 000 grant to support the operation of their business.

Information on this grant is available at www.treasury.sa.gov.au/Growing-South-Australia/COVID-19/$10,000-emergency-cash-grants-for-small-businesses

If you require further information please email smallbusinessgrant@sa.gov.au

Useful links


If you have any questions in relation to the above relief measures please contact RevenueSA.

Accuracy of Supporting Information

Recipients of any tax relief packages in relation to COVID-19 (including waivers, deferrals or other tax relief) may be subject to an audit by representatives of RevenueSA.

You are required to retain supporting information for a period of five years after the relief has been approved and/or provided to you.

If, during an audit or investigation, the information is found to be inaccurate or fraudulent, the relief amount may be repayable on demand, which may include further penalties.