The Facts

About tax reform in South Australia

We’re abolishing business stamp duties to make South Australia the most attractive state for business.

How has South Australia reduced the cost of doing business?

South Australia has ABOLISHED phased-out, and reduced a range of business taxes

We're creating the

Lowest Taxing State

in Australia for business.

$670 million

State tax review included $670 million in tax reductions over the four years to 2018-19.

$2.5 billion

returned to business and the community over the next decade

Government’s changes to ReturnToWorkSA have reduced business costs by around

$220 million

per year

Department of Treasury and Finance calculations based on information in the Institute of Public Affairs‘ publication, ’Business Bearing the Burden‘ 2012.
Intent by 1 July 2018.

Which taxes are affected?

A range of taxes have been abolished already, others are being phased-out and there are more reductions to come.

Taxes ABOLISHED or to be abolished

Stamp duty on non-real property transfers such as non-fixed plant and equipment, intellectual property or statutory licences.
Save the River Murray Levy.
The abolition of the Save the River Murray Levy will save most households more than $40 each year.
Stamp duty on genuine corporate reconstructions

Now $0

Stamp duty on mining tenement transfers:
  • Concession rates expanded to include retention tenements on 18 June 2015
  • Will be abolished on 1 July 2018
Stamp duty on non-residential, non-primary production real property transfers.
  • Reduced by one-third from December 2015
  • Reduced by another third from July 2017
  • Will be abolished 1 July 2018

Tax reductions or continued savings

Small business payroll tax rebate
  • extended and locked in

Small business rate of 2.5% to be legislated for businesses with payrolls below $1 million per annum. Businesses with payrolls below $1.5 million pay rate lower than 4.95%.

Land tax - indexed thresholds

(Includes increase in the tax free threshold to $353,000)

Who benefits?

Small Business Owners
3,200 small business employers to receive relief of up to almost $10,000 per annum.
Business Owners seeking to consolidate a business with an existing business
Genuine corporate reconstructions are being exempted from stamp duty
Purchasers of commercial property
The purchasers of a shop front or other commercial property will not be charged stamp duty*
Owners expanding or starting-up a new business
We’re phasing out stamp duty on commercial properties, introducing lower payroll tax rates for small business and providing Job Accelerator Grants of up to $10,000 for each eligible additional new employee hired by businesses^.
Purchasers/owners of non-residential land
Ongoing savings for owners of investment and commercial properties. Tax-free threshold, and other tax brackets, for land tax will be increased.
Miners seeking to undertake exploration activity
Lower stamp duty on retention tenements until 2018, then will be abolished.
* Once completely phased out in July 2018 ^ Available for new jobs created between 1 July 2016 and 30 June 2018 by businesses with total payrolls up to $5 million per annum.

How does South Australia compare?

Stamp duty payable on commercial real property transfer of $10 million.

  • SA Now$181,277
  • SA 1 July 2018$0

We're abolishing business stamp duties to make South Australia the most attractive state to do business.

*from July 1 2018 and based on duty payable in other jurisdictions (rates applicable as at 1 October 2017).

Tax Free

By July 2018, all commerical property transactions in South Australia will be STAMP DUTY FREE

Transfer Assets

Pay$0Stamp Duty

If you transfer non-real business property (intellectual property, license, mechanical plant, etc) in South Australia you will pay $0 stamp duty.

A robust, globally engaged economy

One of the most attractive places in the world to live and work.

More than 2 decades of uninterrupted economic growth

  • The lowest cost of living of all capital cities by the National Centre for Social and Economic Modelling.
  • Multiple residential land releases within 30kms of the Adelaide central business district.


Adelaide is ranked fifth in the list of world's most livable cities.

World-leading minerals and energy assets

U 92




80%of Australia's identified resources.

23%of the world's uranium resources.

Olympic Dam

is the fourth largest copper resource in the world and fifth largest known deposit of gold.

Home to Australia's largest

onshore oil & gas province.


state in Australia

to release a plan to develop its unconventional gas sector


Australia's low-risk resource investment destination.


committed to the Mining and Petroleum Services Centre of Excellence by the State Government.


in the world for minerals and energy data.

Leading agriculture region producing quality food and wine

Premium food and wine


food and wine industry in South Australia.

Food and agriculture


Food and wine is South Australia's highest export earner.


of Australia’s premium wine is produced in South Australia from some of the oldest vines in the world.


of Australia's grain production

Future industries driving collaboration and entrepreneurship

Advanced manufacturing and future industries

300+ firms

participating in applied learning programs to transform the manufacturing sector.

Australia's premier innovation district with global partners and international education.

  • Industries of the future

    A Cisco 'Lighthouse City'

    Adelaide is one of only ten Lighthouse Cities in the world, and the only Australian city.

  • Innovation and Collaboration Centre

    Giving students and small businesses access to HP’s global capabilities.

  • About60

    high-tech companies

    located at Thebarton technology precinct – making it Australia’s largest precinct of its kind.


South Australia’s share of defence’s in-country material spend, making it the leading defence state.

8 specialised industry clusters

with links to local and global product and service demands.

World class education and research

Home to Australia's wind and solar power industries