We Need Tax Reform in South Australia

South Australia’s tax system is falling behind.

Outdated laws, inconsistent decisions and unnecessary red tape are costing taxpayers time, money and trust.

Our manifesto Improving South Australian Taxation Administration: Harmonising with Proven State and Federal Approaches (“Taxinator’s Manifesto”) sets out 16 practical, revenue-neutral reforms to modernise SA tax administration by adopting best practice from other Australian states and comparable jurisdictions — making tax administration fairer, faster and more consistent.

These reforms represent the most comprehensive suite of state tax administration improvements ever developed for South Australia.

Importantly, they are revenue neutral, ensuring no loss of government income while delivering tangible benefits for taxpayers and public administration.

Collectively, they would save money and resources, simplify the work of RevenueSA officers and rebuild public confidence in the tax system. They provide a forward-looking, practical pathway to a more consistent, transparent and cooperative statewide tax framework.

What the 16 Proposals Would Do

The Taxinator’s Manifesto proposes 16 targeted reforms designed to reduce disputes, increase certainty and align South Australia with modern administrative standards. In summary, the reforms would:

1. Introduce a six-month decision deadline so objections and key matters cannot remain unresolved indefinitely.
2. Modernise payroll tax grouping rules to capture only genuinely related businesses and prevent arbitrary or technical “super-groups.”
3. Adopt a uniform statutory charity definition, consistent with national practice, to replace outdated common-law tests.
4. Replace the antiquated anti-avoidance rule with a modern provision comparable to leading jurisdictions.
5. Enable tax appeals to be heard by SACAT, providing an accessible merits-review pathway similar to other states.
6. Create a binding private rulings system across all state taxes, giving taxpayers certainty up front.
7. Complete and implement the new Duties Act, replacing the archaic 1923 Stamp Duties Act.
8. Start amendment periods at the point of taxpayer lodgement, creating immediate certainty.
9. Remove the 50 per cent pre-payment rule for appeals, adopting fairer arrangements used in other states.
10. Extend objection timeframes to match the Commissioner’s amendment period, as in modern tax systems.
11. Introduce self-assessment for land tax, improving timeliness and aligning with contemporary practice.
12. Use independent Counsel more regularly in complex matters to improve consistency and reduce litigation.
13. Provide stamp duty reconstruction relief where the ultimate beneficial ownership does not change.
14. Establish an anti-overtaxing (remedial) power to correct unintended or anomalous outcomes.
15. Strengthen hardship relief and flexible payment arrangements, ensuring taxpayers are not pushed into crisis by rigid rules.
16. Create a formal mechanism to correct genuine taxpayer errors, enabling swift and fair rectification.

Together, these reforms would align South Australia’s tax administration with modern standards adopted around Australia and internationally.

See the complete 65-page policy document:

Improving South Australian Taxation Administration: Harmonising with Proven State and Federal Approaches

This paper sets out each reform in detail — what it is, why it is needed and how it improves the tax system without reducing state revenue.

Download the Full Taxinator’s Manifesto (PDF) Here