South Australian Repealed Acts

This legislation has been repealed.

RETIREMENT VILLAGES ACT 1987 - SECT 26

26—Certain taxes and fees must not be charged to residents

        (1)         Subject to subsection (2) , land tax payable in respect of any of the land comprising a retirement village is not recoverable by the taxpayer directly or indirectly from the residents of the village.

        (2)         Subsection (1) does not prevent a taxpayer from recovering directly from the resident of a residence land tax payable in respect of that residence and its appurtenant land where the residence is not being occupied by the resident as his or her principal place of residence.

        (3)         Subject to this Act, a resident of a retirement village is not liable to pay costs incurred by the administering authority in obtaining legal advice or undertaking legal proceedings relating to the retirement village unless the residents, by special resolution, approve payment.