South Australian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

LAND TAX ACT 1936 - SECT 15

15—Change of ownership

        (1)         Subject to this Act, no land and no person assessed for tax is relieved of a charge or liability for tax in respect of a particular financial year by reason of a change in the ownership of the land, or any other event, occurring after the commencement of the financial year.

        (2)         The Commissioner may refuse to recognise any change in the ownership of any land until the amount of the tax in respect of the land has been paid.

        (3)         The Commissioner may refuse to recognise any change in the ownership of any land where notice of that change of ownership has not been given as required by the regulations.

        (4)         Where the Commissioner refuses to recognise a change in the ownership of any land, the person who is recognised by the Commissioner as the owner of the land remains the taxpayer in respect of the land.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback