South Australian Numbered Acts

LAND TAX (MISCELLANEOUS) AMENDMENT ACT 2019 (NO 38 OF 2019) - SECT 10

10—Substitution of section 6

Section 6—delete the section and substitute:

6—Minimum tax

Where the total amount of land tax payable by any taxpayer in respect of any year would, apart from this section, be less than $20, no land tax is payable.