South Australian Consolidated Acts South Australian Consolidated Acts26—Certain taxes and fees must not be charged to residents
(1) Subject to
subsection (2), land tax payable in respect of any of the land comprising
a retirement village is not recoverable by the taxpayer directly or indirectly
from the residents of the village.
(2)
Subsection (1) does not prevent a taxpayer from recovering directly from
the resident of a residence land tax payable in respect of that residence and
its appurtenant land where the residence is not being occupied by the resident
as his or her principal place of residence.
(3) Subject to this
Act, a resident of a retirement village is not liable to pay costs incurred by
the administering authority in obtaining legal advice or undertaking legal
proceedings relating to the retirement village unless the residents, by
special resolution, approve payment.