Review of Amendments to the Land Tax Act 1936

Feedback is sought 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 via the Statutes Amendments and Repeal (Budget Measures) Act 2018 and Land Tax (Miscellaneous) Amendments Act 2019.

The new measures included

• changes to how land is aggregated for land tax purposes
• changed land tax thresholds and rates, and
• introduced a surcharge on specific trusts

Under the Land Tax Act 1936, a review must be undertaken on the operation of the new measures introduced, with a report to be prepared and tabled in the State Parliament by the Treasurer. 

Visit Have your Say for information on how to provide feedback on the land tax changes outlined above, addressing the below three specific 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?

Consultation is open from Monday 20 November to Friday 8 December 2023.