{"id":"land-tax-regulations-2025","name":"Land Tax Regulations 2025","slug":"land-tax-regulations-2025","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":235700,"registerId":"sa-land-tax-regulations-2025-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax Regulations 2025","content":"South Australia\nLand Tax Regulations 2025\nunder the Land Tax Act 1936\n\nContents\n1\tShort title\n2\tCommencement\n3\tInterpretation\n4\tNotification of changes in ownership\n5\tNotification of change of address\n6\tPrescribed associations and exemptions (section 4 of Act)\n7\tRecords\n8\tCertificates in respect of liability to land tax (section 23 of Act)\n9\tExecution of notices and other documents\n10\tMisuse of written materials\nSchedule 1—Repeal of Land Tax Regulations 2010\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Land Tax Regulations 2025.\n2—Commencement\nThese regulations come into operation on the day on which they are made.\n3—Interpretation\nIn these regulations—\nAct means the Land Tax Act 1936.\n4—Notification of changes in ownership\nIf—\n\t(a)\ta person ceases to be the owner of land that is registered under the Real Property Act 1886; and\n\t(b)\tthe change of ownership has not been noted or registered on the title by the end of the financial year in which the change occurs,\nthe person (or their personal representative) must, on or before the immediately following 31 July, give the Commissioner notice of the change in ownership in a form approved by the Commissioner.\nMaximum penalty: $125.\n5—Notification of change of address\nUnless the Commissioner otherwise determines, if an owner of land changes their postal or residential address, the owner must, within 1 month, give the Commissioner notice of the change in a form approved by the Commissioner.\nMaximum penalty: $125.\n6—Prescribed associations and exemptions (section 4 of Act)\n\t(1)\tFor the purposes of section 4(1)(k)(viii) of the Act, the following associations are prescribed:\n\t(a)\tLakeside Villages Incorporated;\n\t(b)\tThe Retirement Homes Association of Australia Incorporated.\n\t(2)\tFor the purposes of section 4(1)(k)(viii) of the Act, but subject to subregulation (3), an association is of a prescribed kind if it holds land wholly or mainly for the purpose of providing services or support to the community, or a sector of the community, in relation to literature, science, languages, the arts or the preservation of historical, traditional or cultural heritage, or for a similar purpose.\n\t(3)\tAn association is not of a prescribed kind for the purposes of section 4(1)(k)(viii) of the Act if—\n\t(a)\tthe objects of the association include the making of a pecuniary profit; or\n\t(b)\tthe activities of the association are not consistent with its objects or cause detriment to the community generally or to a sector of the community.\n\t(4)\tFor the purposes of section 4(1)(m) of the Act, Aboriginal Hostels Limited is a prescribed body.\n7—Records\n\t(1)\tThe Commissioner may alter, add to or correct any record kept by the Commissioner for the purposes of the Act.\n\t(2)\tIf an alteration, addition or correction affects the incidence of taxation, the Commissioner must give written notice of the alteration, addition or correction to the relevant taxpayer (although a failure to give such notice does not invalidate or affect the alteration, addition or correction).\n8—Certificates in respect of liability to land tax (section 23 of Act)\nIf, on an application under section 23 of the Act, the Commissioner is satisfied—\n\t(a)\tthat the application is being made in conjunction with an application to the government department which contains the Office of the Registrar‑General for information for the purposes of section 7 of the Land and Business (Sale and Conveyancing) Act 1994; and\n\t(b)\tthat the applicant has paid an application fee to that department,\nno fee is payable on the application under section 23 of the Act.\n9—Execution of notices and other documents\nA notice or other document under the Act purporting to be issued under the authority of the Commissioner, or under the authority of a member of the Commissioner's staff apparently acting on behalf of, or under the authority of, the Commissioner, may be taken to be valid for the purposes of the Act.\n10—Misuse of written materials\nA person must not intentionally alter, damage or destroy a notice, return, form or other document belonging to, or issued by, the Commissioner, or use any such notice, return, form or other document except for the purposes of the Act.\nMaximum penalty: $125.\nSchedule 1—Repeal of Land Tax Regulations 2010\nThe Land Tax Regulations 2010 are repealed.\nLegislative history\nNotes\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2025\n30\nGazette 15.5.2025 p1226 \n15.5.2025: r 2\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not accessible. The submission contains only a website error page, making any comparison between original and current intent impossible."},"complexity_factors":["No legislative content was retrievable — the source URL returned a 404 'Page Not Found' error","The document provided contains only website navigation elements and error messages, not legislative text","No substantive legal provisions, definitions, schedules, or operative clauses are present to analyse"],"plain_english_summary":"The Land Tax Regulations 2025 (SA) document could not be retrieved from the provided link (Page Not Found). If needed, search www.legislation.sa.gov.au or report the broken link to OPCWeb@sa.gov.au.\n\nGenerally, such regulations set out detailed rules under the Land Tax Act 1936 (SA) — valuation, exemptions, payments and how ownership structures are treated — directly affecting South Australian property owners."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: administrative machinery for the Land Tax Act 1936. The 2025 version appears to be a straightforward re-enactment/update of the 2010 Regulations (which are repealed), maintaining the same scope of notification requirements, prescribed exemptions, and procedural matters without expansion into new policy areas."},"complexity_factors":["Only 1 defined term ('Act') in the interpretation section","No nested cross-references beyond basic Act citations","Simple conditional logic limited to straightforward 'if-then' structures in regulations 4, 5 and 8","Single exception in regulation 6(3) with two straightforward disqualifying conditions","Total length of 10 substantive regulations plus a single repeal schedule","No delegated legislative powers or complex machinery provisions","Penalty provisions are uniform and simple ($125 fixed penalties)"],"plain_english_summary":"**What this is:** These are the rules that sit underneath South Australia's Land Tax Act 1936. While the Act sets out who pays land tax and how much, these Regulations fill in the practical details—forms, deadlines, record-keeping, and specific exemptions.\n\n**Who it affects:**\n- **Landowners in South Australia**—especially anyone buying or selling property, or changing their address\n- **Community organisations**—specifically two named associations (Lakeside Villages Incorporated and The Retirement Homes Association of Australia) plus similar groups that hold land for cultural, educational or heritage purposes\n- **Aboriginal Hostels Limited**—explicitly given exempt status\n- **The Commissioner of State Taxation**—who keeps records and issues certificates\n\n**What it actually does:**\n- **Tells you when to notify the tax office:** If you sell land but the title hasn't been updated by 30 June, you must tell the Commissioner by 31 July. If you move house, you have one month to update your address. Miss these and you face a $125 fine.\n- **Lists who gets exemptions:** Two specific associations are named, plus a broader category of community groups (literary, scientific, arts, heritage organisations) provided they don't chase profits and actually do what they claim to do.\n- **Fixes record-keeping:** The Commissioner can correct their own records and must tell you if it changes your tax bill.\n- **Saves money on property sales:** If you're already paying for a property information certificate when selling land, you don't pay again for a land tax certificate.\n- **Protects official documents:** It's an offence to mess with tax forms or use them for the wrong purposes.\n\n**Why it matters:** These rules keep the land tax system running day-to-day. They ensure the tax office knows who owns what, protect community groups doing good work, and streamline property transactions by removing double fees."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Schedule 1 repeals the Land Tax Regulations 2010 and replaces them with new procedural rules. The new regulations establish specific notification deadlines and low fixed penalties (regs 4–5), prescribe certain associations and set exemption tests (reg 6), formalise the Commissioner's power to alter records and require notice when tax incidence is affected (reg 7), and introduce a fee‑waiver condition tied to Registrar‑General applications (reg 8). These changes alter administrative scope and discretion compared with the prior regulations."},"complexity_factors":["Cross-references to primary legislation and other Acts (Land Tax Act 1936, Real Property Act 1886, Land and Business (Sale and Conveyancing) Act 1994) increasing interpretive steps (regs 3, 4, 8).","Multiple administrative notification requirements with fixed deadlines and monetary penalties that create compliance burdens for land owners (regs 4–5, maximum penalty $125).","Discretionary powers vested in the Commissioner to approve forms and alter records, including retrospective corrections affecting tax incidence (regs 5, 7).","Prescribed-exemption language with both objective purposes and exclusion tests (profit-making or community detriment) that require factual assessment (reg 6(2)–(3)).","Operational linkage to another department’s fee payment for a fee waiver introduces inter-agency dependency (reg 8).","Flat, low-value penalties and a prohibition on misuse of Commissioner documents that are simple in form but broad in application (regs 4, 5, 10).","Repeal of prior regulations and replacement by this instrument alters existing administrative practice and requires transition (Schedule 1)."],"plain_english_summary":"These regulations set procedural rules for land tax in South Australia: they require former registered owners to notify ownership changes by 31 July after the financial year, require owners to notify address changes within one month, prescribe certain associations and exemption criteria, allow the Commissioner to alter records and to approve forms, and waive land‑tax certificate fees where applications accompany Registrar‑General requests (penalties capped at $125). They repeal the 2010 Regulations and centralise administrative discretions with the Commissioner (see regs 4–8, 10, Schedule 1)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-regulations-2025","history":"/api/acts/land-tax-regulations-2025/history","analysis":"/api/acts/land-tax-regulations-2025/analysis","conflicts":"/api/acts/land-tax-regulations-2025/conflicts","importantCases":"/api/acts/land-tax-regulations-2025/important-cases","documents":"/api/acts/land-tax-regulations-2025/documents"}}