4—Imposition of land tax
(1) Taxes are imposed
on all land in the State, with the following exceptions:
(a) land
of the Crown that is not subject to—
(i)
a perpetual lease; or
(ii)
an agreement for sale or right of purchase;
(b) park
land, public roads, public cemeteries, and other public reserves;
(ba)
land that is subject to a heritage agreement under the Native Vegetation
Act 1991 that is noted against the relevant instrument of title, or
against the land, in accordance with section 23B(3) of that Act;
(c) land
used solely for religious purposes, or used solely for the purposes of a
hospital subsidised by the Government of the State, or used by any library or
other institution administered by the Libraries Board of South Australia;
(i)
owned by an association whose objects are or include the
supplying to necessitous or helpless persons of living accommodation, food,
clothing, medical treatment, nursing, pre-maternity or maternity care, or
other help, either without cost to such persons or in return for payments or
services the amount or value of which is in the Commissioner's opinion
substantially less than the value of the accommodation, food, clothing,
treatment, nursing, care or help supplied; and
(ii)
solely or mainly used for all or any such purposes;
(i)
owned by an association which receives an annual grant or
subsidy from money voted by Parliament; and
(ii)
in the Commissioner's opinion, solely or mainly used for
the purposes for which the grant or subsidy is made;
(f) land
that is let to or occupied by an association of the kind mentioned in
paragraph (d) or (e), and that is used solely or mainly for purposes
mentioned in those paragraphs, and for which the association pays either no
rent or other sum or a rent or other sum that in the Commissioner's opinion is
a nominal one;
(g) land
that—
(i)
is owned by an association whose object is, or whose
objects include, the conservation of native fauna and flora; and
(ii)
is in the opinion of the Commissioner used, without
profit to the association or any other person, solely or mainly as a reserve
for the purpose of conserving native fauna or flora;
(h) land
that is owned or occupied without payment by any person or association
carrying on an educational institution otherwise than for pecuniary profit,
and that is occupied and used solely or mainly for the purposes of such an
institution (but this exemption does not extend to land or buildings held as
an investment and not being the site or grounds of the institution);
(i)
land that is owned by—
(i)
a municipal or district council; or
(ii)
a controlling authority established under Part 19 of the
Local Government Act 1934 ; or
(iii)
the Renmark Irrigation Trust;
(j) land
that is owned by an association that is established for a charitable,
educational, benevolent, religious or philanthropic purpose (whether or not
the purpose is charitable within the meaning of any rule of law) and is
declared by the Commissioner to be exempt from land tax on the ground—
(i)
that the land is or is intended to be used wholly or
mainly for that purpose; or
(ii)
that the whole of the net income (if any) from the land
is or will be used in furtherance of that purpose;
(k) land
that is owned by—
(i)
an association that is established for the purpose of, or
that holds the land wholly or mainly for the purpose of, playing cricket,
football, tennis, golf or bowling or other athletic sports or exercises (other
than vacant land or land used for residential purposes); or
(ii)
an association that is established for the purpose of, or
that holds the land wholly or mainly for the purpose of, horse racing,
trotting, dog racing, motor racing or other similar contests (other than
vacant land or land used for residential purposes); or
(iii)
an association of former members of the armed forces or
of dependants of former members of the armed forces that holds the land for
the social or recreational purposes of its members; or
(iv)
an association of employers or employees, registered
under a law of the Commonwealth or of the State relating to industrial
conciliation and arbitration that occupies the land for the purposes of the
association; or
(v)
an association that holds the land wholly or mainly for
the recreation of the local community; or
(vi)
an association that holds the land for the purpose of
agricultural shows, and exhibitions of a similar nature; or
(vii)
an association that holds the land for the purpose of
preserving buildings or objects of historical value on the land; or
(viii)
a prescribed association or an association of a
prescribed kind,
and is declared by the Commissioner to be exempt from land tax on the ground
that the whole of the net income (if any) from the land is used in furtherance
of the objects of the association and not for securing a pecuniary profit for
the association or any of its members;
(l)
land used for primary production other than such land that is situated within
a defined rural area;
(m) land
that is owned by a prescribed body and used for the benefit of the Aboriginal
people;
(n) land
that is wholly exempt from land tax under section 5.
(2) The taxes are
imposed and payable in respect of every financial year and liability to the
taxes arises at the commencement of every financial year.
(3) The taxes so
imposed for a particular financial year will, subject to this Act, be
calculated as at midnight on 30 June immediately preceding that financial year
on the basis of circumstances then existing.
(4) Land of the Crown,
subject to any agreement for sale or right of purchase, is liable to taxation,
whether that agreement or right is absolute or conditional, and whether it is
capable of completion or exercise immediately or at any future time.
(5) Nothing in this
Act interferes with any exemption, by special legislation, of land from
taxation.