South Australian Consolidated Acts5A—Application for aggregation of non contiguous land
(1) The owner or
occupier of land may apply to the Commissioner for the aggregation of non
contiguous land for the purposes of section 5(2)(c).
(2) The application
must—
(a) be
in writing; and
(b) be
received by the Commissioner on or before 31 March immediately preceding the
first financial year to which the aggregation of the land will relate.
(3) The applicant must
provide the Commissioner with such information and evidence as the
Commissioner reasonably requires to consider the application.
(4) The Commissioner
must serve notice of his or her decision on the applicant and, if the
application is refused, the notice must include the Commissioner's reasons for
refusing the application.
(5) An applicant may
appeal against the Commissioner's refusal to the Administrative and
Disciplinary Division of the District Court.
(6) The appeal must be
made within 28 days after the notice is served on the applicant under
subsection (4).
(7) If the basis on
which land is aggregated for assessment purposes under section 5(2)(c)
ceases to exist, the owner of the land must immediately inform the
Commissioner of that fact.
Maximum penalty: $2 500.