Review of Amendments to the Land Tax Act 1936

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Consultation has concluded, thank you for your contributions

This online engagement was hosted on YourSAy from 20 November 2023 to 8 December 2023. The submissions received were incorporated into an independent report undertaken by Deloitte, which was tabled by the Treasurer in parliament on 22 February 2024. You can download a copy of the Review of Amendments to Land Tax Act 1936 Final Report

Below is a record of the consultation process.

Tell us about your experience with specific land tax measures that have been introduced. 

What's being sought?

We are seeking feedback on the operation of land tax measures that were introduced in South Australia's 2018-19 Budget, 2019-20 Budget and 2019-20 Mid-Year Budget Review.

These measures were approved by Parliament through the Statutes Amendment and Repeal (Budget Measures) Act 2018 and Land Tax (Miscellaneous) Amendments Act 2019. Specifically, these measures: 

  • changed how land is aggregated for land tax purposes;
  • changed land tax thresholds and rates; and
  • introduced a surcharge on specific trusts.

Your input will help us to better understand taxpayers' experience with the measures that have been introduced.

Background

The Land Tax Act 1936 requires that a review be undertaken on the operation of land tax measures that have been introduced, with a report to be prepared and tabled in the South Australian Parliament by the Treasurer.

Get involved

Find out more:

  • Read the Overview - Land Tax Amendments document which details the specific changes that have been introduced.
  • The legislation that gave effect to the land tax changes are also provided for reference.

Have your say by:

  • Emailing a submission to DTFlandtaxreview@sa.gov.au, only on the land tax changes outlined above and addressing only the following questions:

 –  Are the legislation and requirements on taxpayers clear? 

 – What issues are taxpayers experiencing in complying with their obligations? 

 – How could current administration of the introduced measures be improved? 

What are the next steps?

We will consider your feedback to develop a report to be tabled in the South Australian Parliament by the Treasurer as required by the Land Tax Act 1936.

Once the report has been tabled by the Treasurer, a copy of that report will be made available on this website.

This online engagement was hosted on YourSAy from 20 November 2023 to 8 December 2023. The submissions received were incorporated into an independent report undertaken by Deloitte, which was tabled by the Treasurer in parliament on 22 February 2024. You can download a copy of the Review of Amendments to Land Tax Act 1936 Final Report

Below is a record of the consultation process.

Tell us about your experience with specific land tax measures that have been introduced. 

What's being sought?

We are seeking feedback on the operation of land tax measures that were introduced in South Australia's 2018-19 Budget, 2019-20 Budget and 2019-20 Mid-Year Budget Review.

These measures were approved by Parliament through the Statutes Amendment and Repeal (Budget Measures) Act 2018 and Land Tax (Miscellaneous) Amendments Act 2019. Specifically, these measures: 

  • changed how land is aggregated for land tax purposes;
  • changed land tax thresholds and rates; and
  • introduced a surcharge on specific trusts.

Your input will help us to better understand taxpayers' experience with the measures that have been introduced.

Background

The Land Tax Act 1936 requires that a review be undertaken on the operation of land tax measures that have been introduced, with a report to be prepared and tabled in the South Australian Parliament by the Treasurer.

Get involved

Find out more:

  • Read the Overview - Land Tax Amendments document which details the specific changes that have been introduced.
  • The legislation that gave effect to the land tax changes are also provided for reference.

Have your say by:

  • Emailing a submission to DTFlandtaxreview@sa.gov.au, only on the land tax changes outlined above and addressing only the following questions:

 –  Are the legislation and requirements on taxpayers clear? 

 – What issues are taxpayers experiencing in complying with their obligations? 

 – How could current administration of the introduced measures be improved? 

What are the next steps?

We will consider your feedback to develop a report to be tabled in the South Australian Parliament by the Treasurer as required by the Land Tax Act 1936.

Once the report has been tabled by the Treasurer, a copy of that report will be made available on this website.