Transition Fund

Transitional relief will be available for taxpayers who have an increase in their Land Tax Assessment for 2020-21, 2021-22 and 2022-23 as a result of the changes in the aggregation of land which came into effect from midnight on 30 June 2020, subject to the criteria outlined below.

Relief is only available on Land Tax Assessments for the 2020-21, 2021-22, and 2022-23 financial years.

How do I apply?

Applications are now open. Apply online now.

Applications for relief must be made by 31 March in the relevant year, for example applications for 2020-21 Land Tax Assessments must be received by 31 March 2021.

Who is eligible?

You may be eligible for relief if your Land Tax Assessment in 2020-21, 2021-22 or 2022-23 has increased by:

  • greater than $2,500; and
  • less than or equal to $102,500.

You are not eligible for the relief if:

  • the increase in your land tax assessment is above $102,500; or
  • the increase results from higher trust rates of land tax that may be payable by certain trusts.

You will also not be eligible for relief if the increase in land tax assessed is the result of:

  • a nomination of beneficiaries/unitholders/a designated beneficiary (for fixed trusts, unit trust schemes and discretionary trusts respectively);
  • purchasing additional land;
  • an exemption from land no longer applying; and/or
  • an increase in site value.

What land is eligible for the relief?

Any land you owned, or partly owned, as at midnight, 16 October 2019 and that you still own in the land tax year in which you apply for relief (i.e. 2020-21, 2021-22, 2022-23) may be eligible.

The relief does not apply to any land acquired after midnight, 16 October 2019.

The relief is assessed on each relevant parcel of land, not at the total ownership level.

I have a land tax liability from a prior year. Am I still eligible?

If you have outstanding land tax obligations relating to prior years' liabilities, you must have entered into a payment arrangement with RevenueSA to be eligible for relief. The relief will reduce any outstanding land tax debt before a refund will be provided.

How much is the relief?

Relief is not provided on the first $2,500 of the increase. For example, if your Land Tax Assessment has increased by $3,000, you may be eligible for up to $500 in relief.

Relief available is shown in the table below:

Financial Year Minimum Increase Maximum Increase Relief Amount
2020-21 $2,500 $102,500 100% of increase above $2,500 to a maximum of $100,000
2021-22 30% of increase above $2,500 to a maximum of $30,000
2022-23 15% of increase above $2,500 to a maximum of $15,000

How is the relief calculated?

The value of relief will be calculated on the difference between land tax payable, compared to the land tax that would have been payable on the relevant properties under the aggregation approach, tax rates and thresholds that applied in 2019-20.

More detailed information on the relief, how it is calculated and examples is available in the Transition Fund Guidelines.

Which ownership number do I use to apply?

If you have received more than one Land Tax Assessment, you need to use the individual ownership number when you apply.