South Australian Consolidated Acts

LAND TAX ACT 1936 - SECT 19

19—Time for payment of tax

The amount specified in an assessment by the Commissioner as land tax payable in respect of land for a financial year must be paid to the Commissioner within 30 days after service of the assessment on the taxpayer, or, if there is more than one taxpayer liable to pay the tax in respect of the land, on any one of the taxpayers.