South Australian Current Acts
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LAND TAX ACT 1936
TABLE OF PROVISIONS
Long Title
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)
Legislative history
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