COVID-19 SA: Business, Non-Profits, Individuals – Land Tax Deferral

This program aims to support COVID-19 affected businesses and individuals by providing deferral on their land tax payment. It forms part the South Australian Government's Jobs Rescue Package which will provide immediate financial support and relief to those most affected by the COVID-19 pandemic.

Businesses and individuals paying land tax quarterly in 2019-20 will be able to defer payment of their:
- Third Instalment: Defer payment up to six months from the due date.
- Fourth Instalment: Defer payment up to three months from the due date.

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.

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.