South Australian Current Acts

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LAND TAX ACT 1936 - SECT 23

23—Certificates in respect of liability to tax

        (1)         Upon application by the purchaser of any land, or the purchaser's agent, and payment of the prescribed fee, the Commissioner may issue a certificate showing the amount (if any) of tax that is, or will be, payable under this Act in respect of the land on a specified date (the "relevant date").

        (2)         Where the Commissioner is unable to calculate exactly the amount referred to in subsection (1), the Commissioner may make an estimate of that amount.

        (3)         Where the land in respect of which an application is made under this section is only part of the land included in a land tax assessment, the certificate referred to in subsection (1) must relate to the whole of the land comprised in the assessment.

        (4)         Where—

            (a)         the amount (if any) stated in a certificate given under this section is paid within a period specified in the certificate; or

            (b)         the certificate indicates that no amount is or will be payable,

the purchaser and the purchaser's successors in title are released from any liability to tax that accrued in respect of the land before the relevant date, and no such liability is or remains a charge upon the land after it becomes vested in the purchaser.



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