Legislative Council Fifty-Fourth Parliament, Second Session (54-2) 54 2 Parliament of South Australia Legislative Council published Answers to Questions Land Tax Land Tax The Hon. J.A. DARLEY Legislative Council Land Tax In reply to the Hon. J.A. DARLEY (3 December 2020). The Hon. R.I. LUCAS Legislative Council Land Tax 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.