COVID-19 SA: Business, Non-Profits, Individuals – Land Tax Relief for Commercial Owner-Occupiers

This program aims to provide land tax relief to eligible commercial owner-occupiers in response to COVID-19.

Eligible commercial owner-occupiers may be eligible for up to 25% relief on their 2019-20 land tax if they meet criteria within the relevant period.

The relevant period for commercial owner-occupiers is Period 2: 31 October 2020 to 30 April 2021.

Relief will be provided as a credit against outstanding 2019-20 land tax for the relevant property.

Eligible applicants must:
- Have received a Land Tax Notice of Assessment for 2019-20.
- Not have an outstanding land tax debt for prior to 2019-20.
- Own a land that is used for non-residential purposes.
- Actively conduct a business from their property.
- Own the property and business either directly or through a company or trust that they own and control.
- Have a business that is eligible for the Australian Government's JobKeeper payment from 31 October 2020 (either extension period 1 or extension period 2).
- Have a business that does not have an annual turnover of more than $50 million.

The following restrictions apply:
- Properties being held or developed for sale are not eligible for relief unless there is a business being actively conducted on the property.
- Construction or development work on the property does not qualify as a business being actively conducted on the property.
- The land tax relief does not extend to expenses such as outgoings or the GST component of the waived rent.
- A deferral of rent is not considered as rent relief.