South Australian Numbered Acts South Australian Numbered Acts17—Amendment of section 19—Time for payment of tax
(1) Section 19(2)(a)—delete paragraph (a) and substitute:
(a) a person who otherwise would have been served with an assessment for—
(i) the payment of an amount of land tax; or
(ii) the correct amount of land tax,
has not been served with such an assessment or has been served with an assessment for an incorrect amount (as the case requires) on account of—
(iii) gaining an exemption (or partial exemption) from land tax that should not have applied under this Act (including by an exemption continuing after it should have come to an end); or
(iv) receiving a waiver or refund that should not have been given; or
(v) the liability of a person who owns land as trustee of a trust not being assessed in accordance with the applicable table under Schedule 1; or
(vi) an owner's total interest in land not being included in an assessment in accordance with section 9(6); or
(vii) corporations not being grouped as related corporations in accordance with section 13G(5); and
(2) Section 19(2)(b)—after "assessment" insert:
, or to serve an assessment for the correct amount of land tax,
(3) Section 19(2)(b)(ii)—after "information" insert:
or a notification
(4) Section 19(3)(a)—delete paragraph (a) and substitute:
(a) the tax default will be taken to have occurred—
(i) in the case of a default resulting in a failure to serve an assessment for the payment of an amount of land tax on account of a matter referred to in subsection (2)(a)(iii) or (iv)—on the day on which the exemption applied from or the waiver or refund was given (as the case may be); or
(ii) in any other case—on the day on which the liability to an amount of land tax should have been raised; and