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Land Tax

3 December 2020


The Hon. J.A. DARLEY (14:48): I seek leave to make a brief explanation before asking the Treasurer a question about land tax accounts.


Leave granted.


The Hon. J.A. DARLEY: I understand land tax accounts were issued and sent out to taxpayers in four quarterly instalments prior to this financial year. It now appears that RevenueSA has adopted the same procedure that is used for emergency services levy accounts, that is, a ratepayer receives one account for the year and attached is a further page with the four quarterly instalments and due dates. My questions to the Treasurer are:


1. Can the Treasurer confirm that taxpayers will receive only one account for land tax for the year and they will need to remember the four quarterly amounts and pay by the due date each quarter, rather than receiving a separate notice each quarter?


2. Can the Treasurer advise how much money RevenueSA is saving as a result of this procedure?


3. By comparison, can the Treasurer advise how many reminder notices are sent for overdue emergency services levy accounts each year, which use the same procedure?


The Hon. R.I. LUCAS (Treasurer) (14:49): I'm happy to take the honourable member's question on notice and bring back a reply. I seem to recall the issue having been raised with my office by someone, and I thought the answer was that there will be some continuing advice on a quarterly basis to land tax payers, contrary to the understanding of the Hon. Mr Darley. However, I will have that matter checked by RevenueSA and provide an answer to the honourable member.


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Response


3 February 2021


The Hon. R.I. LUCAS (Treasurer): I have been advised:


1. RevenueSA has re-designed the notice of land tax assessment for the 2020-21 financial year but has not altered the process of land tax invoicing. Taxpayers continue to be provided with the opportunity to pay in full or by four quarterly instalments. Should a taxpayer not pay the full tax amount by the first due date, RevenueSA will issue instalment notices throughout the payment period as they fall due, according to the taxpayer's preferred correspondence method.


2. As no changes have been made to the land tax invoicing process, there are no savings to report.


3. In regard to the Emergency Services Levy, a single notice of emergency services levy assessment is issued. Payment of a notice of emergency services levy assessment is required to be made in full as per the total amount due on the notice or, upon request, by monthly instalments. Levy payers can request payment by four consecutive monthly instalments. In these cases, a single notice of emergency services levy assessment enclosing all four instalments is issued by RevenueSA by mail, or by email where the levy payer has elected to receive bills and correspondence electronically.


As the instalment arrangements for land tax and the emergency services levy differ, RevenueSA is unable to provide a direct comparison, however as at 23 December 2020, 101,288 emergency services levy final notices had been issued.


Further, due to the government's COVID-19 land tax deferment relief measure land tax instalment notices were not issued to those taxpayers who had not paid their third or fourth instalment.