Land Tax

397 The Hon. H.M. GIROLAMO ().25 September 2024).

1. How many properties are there in South Australia that are subject to land tax? Please provide in table format, for financial years 2021-22, 2022-23, 2023-24 for each question.

2. What is the total value of all South Australian properties that are subject to land tax?

3. How many properties in South Australia are owned by the following cohorts, broken down line by line: individuals in their personal capacity, tenants in common, joint tenants, fixed trusts, companies (not as trustee), and discretionary trusts?

4. What is the total land value for properties owned by the following cohorts, broken down line by line: individuals in their personal capacity, tenants in common, joint tenants, fixed trusts, companies (not as trustee), and discretionary trusts?

5. How much land tax is generated by properties in South Australia owned by the following cohorts, broken down line by line: individuals in their personal capacity, tenants in common, joint tenants, fixed trusts, companies (not as trustee), and discretionary trusts?

6. How many of those properties of each of the cohorts are subject to the principal place of residence exemption?

7. How many of those properties are subject to any other exemptions?

The Hon. K.J. MAHER (Minister for Aboriginal Affairs, Attorney-General, Minister for Industrial Relations and Public Sector, Special Minister of State): The Treasurer has advised:

In 2023-24 there were 94,400 (rounded to the nearest hundred) properties liable for land tax with a tax liability greater than zero.

In 2023-24 the collective value of properties liable for land tax with a tax liability greater than zero was $63.5 billion.

In 2023-24, 419,100 (rounded to the nearest hundred) properties received a principal place of residence (PPR) exemption.

Other information broken down to the level of detail requested is not available.