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

   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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