South Australian Consolidated Acts

LAND TAX ACT 1936 - SECT 17

17—Distribution of burden

        (1)         The burden of the tax will be distributed between the taxpayers in the relative proportions of the value of their interests in the land taxed.

        (2)         A taxpayer who has paid tax in respect of land is entitled to recover from every other taxpayer in respect of the same land a proper proportion of the amount paid.