South Australian Current Acts South Australian Current ActsThe right of the Commissioner to recover tax under this Act is not suspended
or delayed by an objection, review or appeal in relation to a valuation under
the Valuation of Land Act 1971 and the Commissioner may recover tax on
the assumption that the valuation is correct, but if any alteration to a
valuation affecting the amount of land tax payable in respect of any land is
made under that Act (whether in consequence of an objection, review or appeal,
or otherwise) the Commissioner must make a reassessment of the liability to
land tax in respect of the land.