South Australian Current Acts

LAND TAX ACT 1936 - SECT 18

18—Contracts etc to evade land tax

        (1)         Where a contract, agreement or arrangement entered into in writing or verbally (whether before or after the commencement of the Land Tax Act Amendment Act 1977 ) has or purports to have the purpose (whether as the main or a subsidiary purpose) of in any way directly or indirectly—

            (a)         altering the incidence of land tax; or

            (b)         relieving any person from liability to pay land tax, or reducing any such liability; or

            (c)         defeating, evading or avoiding any obligation or liability imposed by this Act,

the Commissioner may, by notice in writing given to the parties treat that contract, agreement or arrangement as void for the purposes of this Act.

        (2)         Where the Commissioner has, in pursuance of this section, treated a contract, agreement or arrangement as void for the purposes of this Act, it will be presumed, in any legal proceedings, in the absence of proof to the contrary, that the purpose of the contract, agreement or arrangement is such as would attract the operation of this section.