South Australian Current Acts

LAND TAX ACT 1936 - SECT 9

9—Land tax where more than 1 owner of land

        (1)         This section applies where 2 or more persons are the owners of the same land (whether in the same or in different capacities).

        (2)         If 2 or more persons are owners of the same land but not all in the same capacity, the Commissioner may treat all who are owners of the land in a particular capacity (to be determined by the Commissioner) as—

            (a)         the sole owner or owners of the land; and

            (b)         the sole taxpayer or taxpayers for the land.

        (3)         If the Commissioner treats a person or persons as the sole owner or owners of land under subsection (2), the provisions of this Act under which the value of land is aggregated, for the purpose of the assessment of tax, with the value of other land will apply as if that person or those persons were the sole owner or owners of the land.

        (4)         Subject to subsection (5), the owners of the land are to be jointly assessed for land tax on the land as if it were owned by a single person, without regard to—

            (a)         the separate interest of each owner; or

            (b)         any other land owned by any owner (either alone or with someone else).

        (5)         Subsection (4) does not affect the operation of any provisions of this Act under which the value of land is aggregated, for the purpose of the assessment of tax, with the value of other land.

        (6)         In addition, each owner of the land is to be separately assessed for land tax on—

            (a)         the owner's individual interest in the land (as if the owner were the owner of a part of the land in proportion to that interest); and

            (b)         any other land owned by the owner alone; and

            (c)         the owner's individual interest in any other land.

        (7)         Subsection (6) does not apply to land subject to an excluded trust.

        (8)         Subject to subsection (9), there is to be deducted from the land tax assessed for an owner under subsection (6) an amount (if any) necessary to avoid double taxation, being the amount determined by the formula:

Where—

"A" is the proportion of the owner's individual interest in the land to the total interests in that land

"B" is the total amount of land tax assessed on the land under subsection (4).

Note—

The deduction is applied to the total land tax assessed for the owner and not just to the land tax assessed for this land.

        (9)         If a deduction under subsection (8) would result in a negative amount—

            (a)         zero is to be substituted for that amount; and

            (b)         the amount of the difference between that amount and zero will not be credited to any liability for land tax under this Act.

        (10)         If an owner of land is a trustee of a trust to which the land is subject, no regard is to be had to the existence of the trust in relation to the joint assessment of the owners of the land as referred to in subsection (4), but regard is to be had to the existence of the trust in relation to the separate assessment of the owners as referred to in subsection (6).

        (11)         This section applies subject to the operation of section 5AA.