Land tax relief for landlords in South Australia

Land tax relief is available for eligible non-residential and residential landlords and eligible commercial owner-occupiers in response to COVID-19.

The relief is available for residential and non-residential landlords over two periods.

The initial period of land tax reduction was based on rent relief the landlord has provided to tenants impacted by COVID-19 or rent the landlord has forgone between 30 March 2020 and 30 October 2020 (Period 1).

Applications for relief for Period 1 have been extended to 30 April 2021.

The expanded land tax relief is based on rent relief the landlord has provided to tenants impacted by COVID-19 or rent the landlord has foregone between 31 October 2020 and 30 April 2021 (Period 2).

The land tax relief only applies if a reduction in rent was passed on to the tenant in the relevant period of at least the same amount as the land tax relief, or if the landlord lost rent because of an untenanted property over the relevant period. A land tax reduction of up to 25% of the 2019-20 land tax payable on that property is available in each period, with a maximum total reduction of up to 50% of the 2019-20 land tax payable on that property.

Eligible owner-occupiers of commercial property that actively operate a business from their premises during the period between 31 October and 30 April 2021 that has been adversely impacted by COVID-19 may be eligible for a reduction of up to 25% of the 2019-20 land tax payable on that property.

Land tax relief is available only where land is occupied by tenants impacted by COVID-19, eligible commercial owner-occupiers impacted by COVID-19 (31 October 2020 to 30 April 2021) or is vacant due to the impact of COVID-19. A separate application must be completed for each property in each period.

If you have paid your 2019-20 land tax in full, you can choose to receive your relief as a credit against a future land tax bill or to receive a refund.

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