SA New Rules for Which Land Is 'Residential' for Foreign Person Surcharge; Stamp Duty Exemptions and Refunds for Developing Vacant Land

Stamp Duties (Residential Purposes and Residential Land) Amendment Bill 2026

13 Oct 2026: Passed by Parliament and signed off by the governor.

This bill kicks in: TBA

House of Assembly

Legislative Council

Assent

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Topics

housing land use property tax real estate taxation

Links to official parliament websites

Official page: progress through parliament

Official page: bill text and explanatory notes

Effects of this bill

If this bill passes, it means that:

The Commissioner of State Revenue determines if land is 'residential land' for the foreign person surcharge. Land is residential if it is currently used as a home, or if it is vacant land in a zone that allows for housing.
Land used for primary production, purpose-built student accommodation, or certain commercial uses like hotels and nursing homes is not treated as residential land for the foreign person surcharge.
People buying vacant land can apply for a stamp duty exemption if they promise to develop the land for a qualifying purpose within a set time. Those who have already paid stamp duty on vacant land can apply for a refund if they prove the land was developed for a qualifying purpose.
The Commissioner of State Revenue can cancel a stamp duty exemption if the land is not developed as promised, or if the applicant gave false information. If an exemption is cancelled, the person must pay the stamp duty, plus interest and penalty tax.
People who paid stamp duty on vacant land before these changes started cannot get a refund or challenge previous decisions about that duty.
The Commissioner of State Revenue can use information from the Valuer-General to decide if land is used for primary production or is capable of being used as a residence.

The Debate

What different members said when this bill was debated:

Ben Hood LIB

“I rise today on the Stamp Duties (Residential Purposes and Residential Land) Amendment Bill 2026 and indicate I am the lead speaker for the opposition and that the opposition will be supporting the bill. The bill, of course, has passed the House of Assembly.”

Official source →

Robert Simms GRN

“I rise to speak on behalf of the Greens in support of the Stamp Duties (Residential Purposes and Residential Land) Amendment Bill 2026 and to indicate, like the opposition, we will be supporting the bill. I note, as the Hon.”

Official source →

Kyam Maher ALP

“I thank the members who contributed on this bill and I particularly thank members for their forbearance in what is an unusual process, one that thankfully is used very sparingly.”

Official source →