South Australian Consolidated Acts South Australian Consolidated Acts6—Assessment of tax against land divided by a community or strata plan
(1) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 —
(a) in
the case of the division of land by a primary plan—land tax will be
assessed against the primary lots that are not divided by a secondary plan and
against a development lot or lots (if any);
(b) in
the case of the division of land by a secondary plan—land tax will be
assessed against the secondary lots that are not divided by a tertiary plan
and against the development lot or lots (if any);
(c) in
the case of the division of land by a tertiary plan—land tax will be
assessed against the tertiary lots and a development lot or lots (if any).
(2) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 —
(a) in
the case of the division of land by a primary plan—where the use of the
common property or part of it is, in the opinion of the Valuer-General
reasonably incidental to the use of one or more of the primary lots, land tax
will not be levied against the common property, or that part of it, but the
interest in the common property, or that part of it, that attaches to each
primary lot will be regarded for the purposes of valuation as part of the lot;
(b) in
the case of the division of land by a secondary plan—where the use of
the common property or part of it is, in the opinion of the Valuer-General
reasonably incidental to the use of one or more of the secondary lots,
land tax will not be levied against the common property, or that part of it,
but the interest in the common property, or that part of it, (and in the
common property of the primary scheme referred to in paragraph (a) (if
any)) that attaches to each secondary lot will be regarded for the purposes of
valuation as part of the lot;
(c) in
the case of the division of land by a tertiary plan—where the use of the
common property or part of it is, in the opinion of the Valuer-General
reasonably incidental to the use of one or more of the tertiary lots, land tax
will not be levied against the common property, or that part of it, but the
interest in the common property, or that part of it, (and in the common
property of the primary and secondary schemes referred to in
paragraphs (a) and (b) (if any)) that attaches to each tertiary lot will
be regarded for the purposes of valuation as part of the lot.
(3) Where land is
divided by a primary, secondary or tertiary plan of community division under
the Community Titles Act 1996 and the use of the common property or any
part of it is not, in the opinion of the Valuer-General reasonably incidental
to the use of any of the community lots, land tax will be levied against the
common property or that part of it and the relevant community corporation is
liable for the tax as though it were the owner of the common property.
(4) Where land is
divided by a strata plan under the Strata Titles Act 1988 , land tax will
be assessed against the strata units but not against the common property.