South Australian Consolidated Acts South Australian Consolidated Acts (1) In this Act,
unless the contrary intention appears—
"aggregation principle" means the principle under which the taxable value of
all land owned by the same taxpayer is aggregated for the calculation of
land tax; 1
"assessment" or "reassessment" means an assessment or reassessment by
the Commissioner under Part 3 of the Taxation Administration Act 1996 ;
"business of primary production" means the business of agriculture, pasturage,
horticulture, viticulture, apiculture, poultry farming, dairy farming,
forestry or any other business consisting of the cultivation of soils, the
gathering in of crops, the rearing of livestock or the propagation and
harvesting of fish or other aquatic organisms and including the intensive
agistment of declared livestock;
"the Commissioner" means the person appointed or acting as the Commissioner of
State Taxation, and includes a person appointed or acting as a Deputy
Commissioner of State Taxation (see Part 9 of the Taxation
Administration Act 1996 );
"company" includes any corporate body;
"declared livestock" means—
(a)
cattle, sheep, pigs or poultry; or
(b) any
other kind of animal prescribed by the regulations for the purposes of this
definition;
"defined rural area" means an area declared by the Governor under
section 9;
"defined shack-site area" means an area declared by the Governor under
section 10;
"determination of site value" in relation to land means a determination or
assessment of site value in force under the Valuation of Land Act 1971 ;
"document" means book, account, paper (including a security or any instrument)
or any record of information, whether in writing or accessible only through
the use of a computer or other device;
"land used for primary production" means land of not less than
0.8 hectare in area as to which the Commissioner is satisfied that the
land is used wholly or mainly for the business of primary production;
"land tax" means any tax imposed by this Act;
"notice" means any notice, written or printed, or partly written or partly
printed;
"owner"—
(a) in
relation to land alienated from the Crown by grant in fee simple means any
person (other than a mortgagee of the land)—
(i)
who holds; or
(ii)
who is entitled to; or
(iii)
who is entitled to purchase or acquire,
a legal or equitable estate of fee simple in the land or any other estate or
interest (other than an estate or interest of leasehold) in the land
conferring a right to possession of the land; and
(b) in
relation to land of the Crown subject to any agreement for sale, or right of
purchase, means the person entitled to the benefit of that agreement or right
of purchase; and
(c) in
relation to land held under perpetual lease, means the holder of that lease;
and
(d) in
relation to land held under a shack site lease, means the holder of that
lease; and
(e) in
relation to land in a defined shack-site area, means the occupier of the land;
"retirement village" means retirement village as defined in the Retirement
Villages Act 1987 ;
"shack site lease" means a lease for the occupation of land for holiday,
recreational or residential purposes where—
(a) the
land is situated on or adjacent to the banks of the River Murray, a tributary
of the River Murray, or a lake or lagoon connected with the River Murray or a
tributary of the River Murray; and
(b) the
lease was, as at midnight on 30 June, 1989, registered over the relevant land;
and
(c) the
term of the lease is at least 40 years;
"site value" in relation to land has the meaning assigned by the
Valuation of Land Act 1971 ;
"tax" in respect of land means land tax in respect of the land, and
includes—
(a)
penalty tax payable under Part 5 of the Taxation Administration Act 1996
in respect of failure by the taxpayer to pay, in accordance with this Act, the
whole or part of the land tax; and
(b)
interest payable under Part 5 of the Taxation Administration Act 1996 in
respect of a failure referred to in paragraph (a), or a failure to pay penalty
tax referred to in that paragraph;
"taxpayer" includes every person who is liable to pay tax;
"trade" includes profession, trade, business, and avocation.
(2) If—
(a) the
whole of the land owned by a company consists of a group of dwellings and land
appurtenant to those dwellings; and
(b) all
the issued shares of the company are owned by shareholders who acquire
exclusive rights to occupy land of the company by virtue of their
shareholdings in the company; and
(c) each
dwelling owned by the company is occupied (or able to be occupied) by a
shareholder in the company or a person deriving rights of occupancy from a
shareholder in the company; and
(d) the
scheme of company ownership and shareholder occupation of the dwellings was
established before 22 February 1968,
then each dwelling will be taken to be a separate parcel of land and,
despite the definition of "owner" in subsection (1), the shareholder who
is entitled to occupy the dwelling (and not the company) will be taken to be
the legal owner of the land on which the dwelling is situated.
(3) If—
(a) land
is held under a tenancy in common; and
(b) the
land is divided into separate portions and the owner of each undivided share
in the land is entitled under a lease registered over the title to the land to
occupy a particular portion of the land,
then the land will not be treated as a single parcel of land in multiple
ownership but rather each owner of an undivided share in the land will be
regarded as the owner of the portion of the land that the owner is entitled to
occupy under the lease.
Note—
1 See section 8(2).