South Australian Numbered Acts South Australian Numbered Acts4—Amendment of section 5—Exemption or partial exemption of certain land from land tax
(1) Section 5(10)—after paragraph (a) insert:
(ab) land may be wholly exempted from land tax if—
(i) the land is owned by a natural person (whether or not he or she is the sole owner of the land); and
(ii) any buildings on the land of a predominantly residential character are uninhabitable; and
(iii) the Commissioner is satisfied—
(A) that the person has ceased to occupy any building on the land of a predominantly residential character because it has been destroyed or rendered uninhabitable by an occurrence for which the person is not responsible (whether directly or indirectly) or which resulted from an accident; and
(B) that any such building constituted the person's principal place of residence immediately before the date on which the building was destroyed or rendered uninhabitable; and
(C) that the person intends to repair or rebuild the building within a period of 3 years from the date on which the building was destroyed or rendered uninhabitable; and
(D) that the buildings on the land will, after the completion of building work, have a predominantly residential character; and
(E) that the person intends to occupy the land as his or her principal place of residence after the completion of the building work; and
(iv) the person is not receiving an exemption from land tax under another provision of this subsection in relation to other land that constitutes the person's principal place of residence;
(2) Section 5(10)—after paragraph (b) insert:
(ba) land may be wholly exempted from land tax if—
(i) the land is owned by a natural person and constitutes his or her principal place of residence (whether or not he or she is the sole owner of the land); and
(ii) the buildings on the land are used for the purposes of a hotel, motel, set of serviced holiday apartments or other similar accommodation; and
(iii) more than 75% of the total floor area of all buildings on the land is used for the person's principal place of residence;
(bb) land may be partially exempted from land tax by reducing its taxable value in accordance with the scale prescribed in subsection (12) if—
(i) the land is owned by a natural person and constitutes his or her principal place of residence (whether or not he or she is the sole owner of the land); and
(ii) the buildings on the land are used for the purposes of a hotel, motel, set of serviced holiday apartments or other similar accommodation; and
(iii) 25% or more of the total floor area of all buildings on the land is used for the person's principal place of residence,
(and for the purposes of the scale prescribed in subsection (12), the area used for the hotel, motel, set of serviced holiday apartments or other similar accommodation will be taken to be the area used for business or commercial purposes);
(3) Section 5(10) —after paragraph (c) insert:
(ca) land may be wholly exempted from land tax if the whole of the land is used for the provision of residential care by an approved provider;
(cb) land may be partially exempted from land tax if part of the land is used for the provision of residential care by an approved provider by reducing its taxable value by an amount equal to the value of that part of the land after applying any principle determined by the Commissioner for the purposes of this paragraph;
(4) Section 5—after subsection (11) insert:
(11a) For the avoidance of doubt, land may not be exempted from land tax under subsection (10)(ab) for a period that exceeds 3 years.
(5) Section 5(12)—delete "subsection (10)(b)" and substitute:
subsection (10)(b) or (bb)
(6) Section 5(13)—before the definition of "close personal relationship" insert:
"approved provider" has the same meaning as in the Aged Care Act 1997 of the Commonwealth;
(7) Section 5(13)—after the definition of "relocatable home" insert:
"residential care" has the same meaning as in the Aged Care Act 1997 of the Commonwealth;