South Australian Current Acts South Australian Current Acts13E—Land held on implied, constructive or resulting trust
(1) A person who is
the owner of land as trustee of an implied, constructive or resulting trust is
liable for land tax on the land assessed in accordance with section 8A(1)
at the rates set out in Schedule 1 Part 2.
(2) The trustee is to
be assessed for land tax on the whole of the land subject to the trust as if
the land were the only land owned by the trustee.