South Australian Current Acts

LAND TAX ACT 1936 - SECT 14

14—Person liable to tax

        (1)         Subject to this Act, an owner of land is liable for tax in respect of that land.

        (2)         In any proceedings relating to tax in respect of land, the person named in a valuation roll under the Valuation of Land Act 1971 as the owner of the land, being the valuation roll containing the site value required to be used in calculating the land tax in respect of the land, will be presumed, in the absence of proof to the contrary, to be the owner of the land liable to the tax.