South Australian Numbered Acts South Australian Numbered Acts5—Amendment of section 5A—Waiver or refund of land tax for residential land in certain cases
Section 5A—after subsection (6) insert:
(6a) A person is not eligible for a waiver or refund of land tax under this section if the relevant land becomes the person's principal place of residence for a financial year that immediately follows a period of 3 financial years for which the person has had the benefit of an exemption from land tax under section 5(10)(ab) in respect of the same land.