Taxes, levies and duties
The revenue collected by RevenueSA (apart from the emergency services levy, which specifically funds the provision of emergency services), is used by the Government to fund the provision of essential services including public health and safety, education and law and order for South Australian citizens.
Stamp duty is a charge on certain documents and transactions including residential property and vehicle purchases.
Stamp duty is charged at either an ad valorem (based on the value of the transaction) or a flat rate depending on the particular document or transaction.
Emergency Services Levy
The Emergency Services Levy funds the provision of emergency services in South Australia and applies to all fixed property and some mobile property. The money collected by the Emergency Services Levy is placed into a dedicated fund for the exclusive use of the emergency services including:
- Metropolitan Fire Service (MFS)
- Country Fire Service (CFS)
- State Emergency Service (SES)
- Volunteer Marine Rescue SA
- SA Fire and Emergency Services Commission (SAFECOM)
and the rescue components of:
- Surf Life Saving South Australia (SLSSA)
- South Australian Police Rescue
- The State Rescue Helicopter Service
RevenueSA administered the fixed property component of the Emergency Services Levy, with Notice of Assessments usually issued annually.
Land tax is an annual tax calculated based on land ownership, site value and land use as at midnight 30 June each year.
RevenueSA is responsible for the collection of land tax under the Land Tax Act 1936, the Taxation Administration Act 1996 and associated Regulations.
Payroll tax is calculated on wages paid or payable. Payroll tax is payable when an employer’s (or group of employers’) total Australian wages exceeds the South Australian threshold. An employer’s Australian wages comprise its South Australian wages and all interstate wages. In South Australia, payroll tax is collected and administered in accordance with the Payroll Tax Act 2009 and the Taxation Administration Act 1996.
Betting Operating Tax
The betting operations tax is a consumption tax of 15% on the Net Wagering Revenue (NWR) of betting companies offering services to South Australia.
All bets placed in South Australia with Australian-based betting companies will be liable for the tax.
Road user charge for zero and low emission vehicles - consultation
As part of the 2020-21 State Budget, the South Australian Government announced an intention to introduce a road user charge for zero and low emission vehicles.
The government is undertaking targeted consultation on the proposed design of the road user charge. This consultation process will assist in finalising the design of the user charge ahead of the introduction of legislative amendments into Parliament this year.