South Australian Current Acts

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LAND TAX ACT 1936 - SECT 19

19—Time for payment of tax

        (1)         The amount specified in an assessment by the Commissioner as land tax payable in respect of land for a financial year must be paid to the Commissioner within 30 days after service of the assessment on the taxpayer, or, if there is more than one taxpayer liable to pay the tax in respect of the land, on any one of the taxpayers.

        (2)         If—

            (a)         a person who otherwise would have been served with an assessment for—

                  (i)         the payment of an amount of land tax; or

                  (ii)         the correct amount of land tax,

has not been served with such an assessment or has been served with an assessment for an incorrect amount (as the case requires) on account of—

                  (iii)         gaining an exemption (or partial exemption) from land tax that should not have applied under this Act (including by an exemption continuing after it should have come to an end); or

                  (iv)         receiving a waiver or refund that should not have been given; or

                  (v)         the liability of a person who owns land as trustee of a trust not being assessed in accordance with the applicable table under Schedule 1; or

                  (vi)         an owner's total interest in land not being included in an assessment in accordance with section 9(6); or

                  (vii)         corporations not being grouped as related corporations in accordance with section 13G(5); and

            (b)         the failure to serve the assessment, or to serve an assessment for the correct amount of land tax, is attributable (wholly or in part) to—

                  (i)         false, misleading or incomplete information that has been provided to the Commissioner; or

                  (ii)         information or a notification that should have been provided to the Commissioner not being so provided,

then the provision, or non-provision, of that information (as the case may be) will be taken to constitute a tax default by the person for the purposes of the Taxation Administration Act 1996 .

        (3)         In connection with the operation of subsection (2)—

            (a)         the tax default will be taken to have occurred—

                  (i)         in the case of a default resulting in a failure to serve an assessment for the payment of an amount of land tax on account of a matter referred to in subsection (2)(a)(iii) or (iv)—on the day on which the exemption applied from or the waiver or refund was given (as the case may be); or

                  (ii)         in any other case—on the day on which the liability to an amount of land tax should have been raised; and

            (b)         an assessment under subsection (1) may specify any interest accrued or penalty tax payable under the Taxation Administration Act 1996 in respect of a preceding financial year, including where an assessment of land tax has not been previously served with respect to that financial year, or where an assessment served with respect to that financial year did not identify the tax default; and

            (c)         a liability to pay interest under the Taxation Administration Act 1996 will accrue from the day applying under paragraph (a) (and not a day determined under section 25(1) of that Act).



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