South Australian Consolidated Acts South Australian Consolidated Acts31—Gift duty to be charged on land
(1) Where gift duty is
payable on more than one piece of land, the subject of a gift, the amount of
such duty shall be a charge on the land included in each assessment for
gift duty in the proportion that the amount of that assessment bears to the
total amount of all such assessments.
(2) Where any
gift duty is a charge on any land, the Registrar-General shall, if the land is
land subject to the provisions of the Real Property Act 1886 on the
application of the Commissioner accompanied by a certificate under the hand of
the Commissioner certifying the amount of gift duty payable, but unpaid, on
such land, make all such entries as may be necessary or proper to evidence
that the land is subject to the charge or, if the land is not subject to the
provisions of that Act, register in the General Registry Office a memorial to
the effect that the land is subject to the charge.
(3) A charge to which
any land is subject by virtue of this section may, upon application in writing
to the Registrar-General by the Commissioner, by order of the
Registrar-General, be varied or discharged and, upon such variation or
discharge, as the case may be, the Registrar-General shall, without fee, make
all such entries or register such memorials as may be necessary or proper to
evidence such variation or discharge.