ESL - Further Enquiries

More detailed information regarding ESL, including an example of the method of calculation, can be found in the Guide to ESL Legislation (Guide) at www.revenuesa.sa.gov.au.

CHANGE OF ADDRESS

Change of address details can be advised online at www.revenuesa.sa.gov.au or via the enquiry methods mentioned in Contact Us.

If you receive two or more Notices for properties owned by the same taxpayer, please advise RevenueSA immediately of the correct owner name. If you do not receive a Notice for a property liable for land tax (e.g. rental property) equally contact RevenueSA. Interest and penalty tax can apply if you do not advise RevenueSA of these situations.

CHANGE OF OWNERSHIP

RevenueSA does not apportion land tax between the vendor and the purchaser. If a property is transferred to a new owner, the full liability must be paid at the time of settlement even if the vendor has chosen to pay by instalments. Please refer any enquiries regarding property settlement payments to your land conveyancer.

CONCESSIONS ON THE ESL

Eligible pensioners and concession card holders may be eligible for a concession of up to $46 on the ESL on their principal place of residence. If you believe that you may be eligible for a concession you can complete an online application available from www.sa.gov.au/concessions.

Alternatively, contact the Concessions Hotline on 1800 307 758 or email concessions@sa.gov.au and arrange to have a form sent to you. Hotline staff will also help you with any enquiries you have. A text telephone service is available for people with a speech or hearing impairment on TTY: (08) 8226 6789.

INSTALMENT OPTION

Payment by instalments is available. If the instalment option is chosen, failure to meet any instalment payment by its due date will result in the unpaid remainder of the full land tax becoming immediately due and payable, with penalty tax and interest (if applicable) being charged on the full amount unpaid.

Please note:

(a) Instalment advice notices will include any land sold during the financial year of assessment. As the owner at midnight 30 June, you are liable to pay the land tax assessed for the forthcoming year. Please refer to the Guide which accompanies this notice for further information.

(b) Depending on the date of issue, date(s) for payment of this notice may fall due in the following financial year.

PENALTIES AND INTEREST FOR LATE PAYMENT

The Taxation Administration Act 1996 (the "Act") allows for a flat penalty tax of 75% of the unpaid tax to be imposed in instances of the deliberate non-payment of tax, or 25% for any other situation. The Commissioner of State Taxation has exercised discretion to reduce the 25% penalty tax to the rate of 5% of the annual primary land tax outstanding provided the further assessment is paid in full by the due date. The Act also allows for interest to be imposed on unpaid tax on a daily basis from the due date until the date the tax is paid.

SHACK SITES, LAND HELD IN TRUST & EXEMPTIONS

Refer to the Guide or www.revenuesa.sa.gov.au for further information.

CONTIGUOUS LAND / SINGLE FARMING ENTERPRISE

Contiguous land (i.e. land that abuts or land separated only by certain types of public land) and land that is a part of a single farming enterprise may also be eligible or a reduction on the fixed component of the ESL. Refer to www.revenuesa.sa.gov.au for further details.

OBJECTION TO ASSESSMENT*

A person who is dissatisfied with an assessment may lodge a written notice of objection with the Minister within 60 days of the date of the assessment.

OBJECTION TO CAPITAL VALUE*

You may object to the valuation referred to in this notice by writing served personally or by post on the Valuer-General within 60 days after the date of service of this notice.

But Note:

(a) if you have previously received a notice or notices under the Emergency Services Funding Act 1998 referring to the valuation and informing you of a 60-day objection period, the objection period is 60 days after service of the first such notice;

(b) you may not object to the valuation if the Valuer-General has already considered an objection by you to that valuation.

The Valuer-General may extend the 60-day objection period where it be shown there is reasonable cause by a person entitled to make an objection to a valuation.

Your objection must contain a full and detailed statement of the grounds on which the objection is based.

Your objection can be directed to:

In Person: State Valuation Office, 101 Grenfell Street, Adelaide

Phone: 1300 653 345

Mail: GPO Box 1354, Adelaide SA 5001

Email: LSGObjections@sa.gov.au

Fax: (08) 8226 1428

* Please Note: If you lodge an objection of any type, the ESL must still be paid in accordance with the Due Date shown on your notice and any reduction of ESL resulting from the objection will be provided by way of refund by contacting RevenueSA.

GST ESL is not subject to GST.