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Tax Reform

Your business future starts here

We are serious about attracting business to South Australia and reducing costs to allow businesses to thrive and create jobs.

A major tax reform package will make South Australia the best place to do business.

South Australia offers a highly competitive tax regime, affordable commercial properties and Adelaide ranks among the top five liveable cities in the world.

Tax reform package

The State Government’s major tax reform package will see almost $670 million in tax reductions provided over the next four years to businesses and the community.

The changes represent the most comprehensive state tax reforms in South Australia’s history.

These reforms will help attract business to South Australia and reduce costs to business in this state so they can invest, grow and employ more South Australians.

By July 2018, no stamp duty will be payable on business property transfers in South Australia – the only jurisdiction in the country to implement such reform.

Tax reforms – timing and the changes

Non-residential stamp duty phase out by 2018

The first ⅓ reduction in non-residential stamp duty is now in place – meaning any business that now purchases a commercial property in South Australia pays the lowest stamp duty costs of any other state in the country.

A further ⅓ reduction in non-residential stamp duty will occur on 1 July 2017, while on 1 July 2018 the tax will be completely abolished, making all commercial business property transfers in South Australia stamp duty free.

Tax reforms already in place:

  • Abolished share duty.
  • Abolished stamp duty on non-real property transfers including aquaculture leases and statutory licences (eg. non-fixed plant and equipment). 
  • Abolished stamp duty on genuine corporate reconstruction. 
  • Expanded the stamp duty concession for exploration tenements to include retention tenements.
  • Abolished the Save the River Murray Levy. 
  • Abolished the Hindmarsh Island Bridge Levy. 
  • Introduced a new cost of living concession of up to $200 for pensioners and low-income earners. 
  • Extended the small business payroll tax rebate to 2015-16. 
  • Indexed land tax thresholds by up to 2.5 per cent, meaning the tax-free threshold will increase from $316,000 to $323,000 and implement other minor amendments to the Land Tax Act 1936. 
  • Introduced conveyance duty and land tax exemptions for principal residential properties that are transferred into Special Disability Trusts for no consideration.

From 1 July 2018:

  • Abolish stamp duty on non-residential real property transfers.
  • Abolish stamp duty on transfers of units in unit trusts.
  • Remove the $1 million stamp duty landholder threshold.

No new taxes are included in this tax reform package. The State Government has ruled out a foreign investment tax and broad-based land tax on residential property.

The cost of doing business will fall substantially as a result of these tax reforms – making South Australia the best place to do business.

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$0 Stamp duty on commercial property transfers