Land Tax Act 1936 (SA)

South Australia Land Tax Act 1936 An Act to make provision for taxes on land; and for other purposes.

Contents Part 1—Preliminary 1 Short title 2 Interpretation 3 Taxation Administration Act Part 2—Imposition of land tax Division 1—Imposition of land tax 4 Imposition of land tax Division 2—Exemptions and waiver 5 Exemption or partial exemption of certain land from land tax 5AA Minor interest may be disregarded for purposes of residential land exemption 5A Waiver or refund of land tax for residential land in certain cases 6 Minimum tax Division 3—Taxable value of land 7 Taxable value of land 7A Reduction in taxable value for certain build‑to‑rent properties Part 3—Assessment of land tax Division 1—General 8A Calculation of land tax 8B Aggregation of land 9 Land tax where more than 1 owner of land Division 2—Land divided by community or strata plan 10 Assessment of tax against land divided by community or strata plan Division 3—Land held on trust 11 Separate assessment of trust land 12 Land tax for fixed trust if beneficial interests notified to Commissioner 13 Land tax for unit trust scheme if unitholdings notified to Commissioner 13A Land tax for discretionary trust if beneficiary notified to Commissioner 13B Land tax for beneficiary/trustees 13C Land tax for excluded trusts and public unit trust schemes Division 4—Miscellaneous trust land provisions 13D Requirements for trustees to notify Commissioner Division 5—Land held on implied, constructive or resulting trust 13E Land held on implied, constructive or resulting trust 13F Trustee's right to reimbursement under implied, constructive or resulting trust Division 6—Grouping of related corporations 13G What are related corporations? 13H What is a controlling interest in a corporation? 13I Further provisions for determining whether corporations are related corporations 13J Grouping of related corporations Part 4—Persons liable to land tax 14 Person liable to tax 15 Change of ownership 16 Liability for tax to be joint and several 17 Distribution of burden Part 5—Enforcement 18 Contracts etc to evade land tax 19 Time for payment of tax 20 Power to let or sell land liable to tax 21 Transfer of land in satisfaction of tax liability 22 Tax first charge on land 23 Certificates in respect of liability to tax 24 Alterations to valuations Part 6—Miscellaneous 25 Service 26 Regulations Schedule 1—Calculation of land tax (tables) Part 1—Interpretation 1 Interpretation Part 2—Scales of land tax 2 2020/2021 and 2021/2022 3 2022/2023 and subsequent years Part 3—Scales of land tax for trusts 4 2020/2021 and 2021/2022 (trusts) 5 2022/2023 and subsequent years (trusts) Legislative history