Land Tax - Further Enquiries
CHANGE OF ADDRESS Change of address details can be advised online at www.revenuesa.sa.gov.au or via the enquiry methods mentioned above.
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 don't 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 don't 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.
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.
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 SITE 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 Land Tax Act 1936 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
Fax: (08) 8226 1428
* Please Note: If you lodge an objection of any type, the land tax must still be paid in accordance with the Due Date shown on your notice and any reduction of land tax resulting from the objection will be provided by way of refund by contacting RevenueSA.
GST Land tax is not subject to GST.