South Australia's Stamp Duties (Residential Purposes and Residential Land) Amendment Act 2026 (Amendment Act) came into operation on 15 September 2026 and introduced significant amendments to both the Stamp Duties Act 1923 (SA) (Stamp Duties Act) and the Stamp Duties Regulations 2013 (SA) (Regulations).
The Amendment Act expands the scope of when land is taken to be land used for ‘residential purposes’ or ‘primary production’ and is therefore subject to duty.
Developers and investors in South Australia, particularly foreign purchasers of residential land, should be aware of the amendments as land which may not have been dutiable in the past may fall within the amended definitions of land which is not ‘qualifying land’.
The key changes introduced by the Amendment Act include:
‘Qualifying land’
Land which is ‘qualifying land’ is not chargeable with duty under the Stamp Duties Act. The Amendment Act inserts a new definition of ‘qualifying land’ at section 2(1) of the Stamp Duties Act, being land being used for any purpose other than:
- land taken to be used for ‘residential purposes’; or
- land that is taken to be used for ‘primary production’.
Although this does not change the fundamental position that residential and primary production land remains subject to duty, as explained below the effect of the Amendment Act is to change regime for determining whether land falls into these categories.
The Amendment Act also amends section 105A of the Stamp Duties Act to make clear that the relevant date for determining whether land is ‘qualifying land’ is the date of the relevant conveyance or transfer.
Land used for ‘residential purposes’ including for purposes of foreign purchaser surcharge
The Amendment Act introduces an expanded scope of when land will be taken to be used for ‘residential purposes’ and therefore subject to duty.
Under new section 2(1a) of the Stamp Duties Act, land will be taken to be used for ‘residential purposes’ if the Commissioner determines that the land:
- is not vacant (or vacant with only minor improvements) and is, or is capable of being, occupied as a residence or as accommodation (or will be capable of such occupation after the completion of building work that has commenced by the date of the conveyance or transfer); or
- is vacant (or vacant with only minor improvements) and it falls within a zone or subzone under the Planning and Design Code that allows the land to be used for a residence or other accommodation.
A number of amendments to the Regulations inform whether the Commissioner will consider the land to be land used for residential purposes under the Stamp Duties Act.
- New regulation 4A excludes certain land from being considered as used for residential purposes. This includes land used for purpose-built student accommodation and land assigned certain use codes (e.g. hotels, motels, short-term accommodation, nursing homes). This does not include retirement villages which appears to continue to be subject to suty.
- New regulation 5A prescribes certain characteristics as indicative that land is, or will be, capable of being occupied as a residence or as accommodation. These include rooms designed for overnight occupation (whether private or shared), bathroom facilities, dedicated areas for food preparation and storage and laundry facilities.
The expanded definition of ‘residential land’ in the Amendment Act also applies to the 7% surcharge imposed on foreign purchasers of residential land or acquisitions of interests in land holding entities under sections 72 and 102AB of the Stamp Duties Act.
Land used for ‘primary production’
The Amendment Act also introduces similar provisions in relation to land taken to be used for ‘primary production’. Under new section 2(1f) of the Stamp Duties Act, land will be taken to be used for primary production if the Commissioner determines that:
- it is being predominately used for primary production purposes; or
- although the land is not being used at the relevant time the land should be taken to be used for primary production purposes due to a classification that has been assigned to the land by the Valuer-General.
This change is significant as it is the first time that the Valuer-General land use code system has been given express statutory recognition (although it was practically regarded as determinative under the former rules by RevenueSA; despite the lack of clear legislative foundation). This position is somewhat problematic as the ability to challenge Valuer-General allocated land use codes is limited.
Duty refund or exemption for vacant land subsequently developed for ‘qualifying purpose’
The Amendment Act also introduces a refund or exemption for duty paid on transfers of vacant land (or vacant land with only minor improvements) that is subsequently developed for a ‘qualifying purpose’.
Duty refund
New section 60D of the Stamp Duties Act and regulation 10C provide for the refund of duty paid on a conveyance or transfer of land that the Commissioner determines is, at the time of the conveyance or transfer, vacant or vacant with only minor improvements.
The Commissioner must refund duty where:
- duty has been paid on a conveyance or transfer of vacant land (or land with only minor improvements);
- a party who paid the duty, within the prescribed period (being 3 years from date of transfer but may be extended to 5 years), applies to the Commissioner for a refund and provides evidence that the land has been developed for a qualifying purpose within that period; and
- the Commissioner is satisfied that the qualifying purpose is the first new predominant purpose for which the land is developed following the conveyance or transfer.
Note that ‘development’ does not include a change in the use of the land or the division of land and the development must have been completed within the relevant period.
Duty exemption
Similarly, new section 60E and regulation 10D provide for an exemption from duty on a conveyance or transfer of vacant land (or land with only minor improvements) where:
- duty would otherwise be payable on a transfer of vacant land (or land with only minor improvements);
- the party liable applies for the exemption at or before the time of the conveyance or transfer and makes a declaration that the land will be developed for a qualifying purpose within the relevant period; and
- the Commissioner is satisfied that the qualifying purpose will be the first new predominant purpose for which the land is developed.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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