Miscellaneous 2019

SA land tax developments: Aggregation avalanche

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2019


The South Australian Marshall Government has committed itself to a significant, and what has proved to be controversial, reform of the state's land tax regime. Proposed to commence from 1 July 2020, the new measures will, if passed by the South Australian Parliament, introduce sweeping aggregation changes that seek to group related companies for land tax purposes and aggregate based on each owner's fractional interests in land. There will also be a shift towards imposing a surcharge on trust landowners in certain circumstances in common with some other states. This article considers the mechanics and planning issues associated with the proposed measures. It will be of relevance to advisers acting for landowners in South Australia
and groups considering acquiring land in South Australia.

Author Profile
Peter Slegers CTA

Author Profile
Josh Pascale

Author Profile
Daniel Marateo

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2019

Share this page