The shopping centre industry is a major contributor to federal, state and local government revenues. The SCCA’s objective is to ensure taxation policies, at all levels of government, which boost economic development and productivity and which ensure a fair distribution of the burden of taxation.


Increasingly state and local governments are relying on commercial property as a major source of revenue, particularly through land tax and council rates. Local councils are also actively discriminating against shopping centres through ‘minimum rating’ measures, which have no relation to land value, and ‘differential rating’ measures, whereby shopping centres pay higher rates, even though these centres often directly fund many of the services local governments usually provide. Land tax and rate increases are very damaging to the local retail economy since much of the burden is borne, either directly or indirectly, by the retailers who comprise the shopping centre. SCCA advocates for sensible land valuation methodologies and a fairer distribution of the taxation burden.

Recent Submissions:

Please contact us on scca@scca.org.au if you would like a copy of any recent submissions.