Div 1Imposition of land tax

Division 1—Imposition of land tax 4—Imposition of land tax (1) Taxes are imposed on all land in the State, with the following exceptions: (a) land of the Crown that is not subject to— (i) a perpetual lease; or (ii) an agreement for sale or right of purchase; (b) park land, public roads, public cemeteries, and other public reserves; (ba) land that is subject to a heritage agreement under the Native Vegetation Act 1991 that is noted against the relevant instrument of title, or against the land, in accordance with section 23B(3) of that Act; (c) land used solely for religious purposes, or used solely for the purposes of a hospital subsidised by the Government of the State, or used by any library or other institution administered by the Libraries Board of South Australia; (d) land that is— (i) owned by an association whose objects are or include the supplying to necessitous or helpless persons of living accommodation, food, clothing, medical treatment, nursing, pre-maternity or maternity care, or other help, either without cost to such persons or in return for payments or services the amount or value of which is in the Commissioner's opinion substantially less than the value of the accommodation, food, clothing, treatment, nursing, care or help supplied; and (ii) solely or mainly used for all or any such purposes; (e) land that is— (i) owned by an association which receives an annual grant or subsidy from money voted by Parliament; and (ii) in the Commissioner's opinion, solely or mainly used for the purposes for which the grant or subsidy is made; (f) land that is let to or occupied by an association of the kind mentioned in paragraph (d) or (e), and that is used solely or mainly for purposes mentioned in those paragraphs, and for which the association pays either no rent or other sum or a rent or other sum that in the Commissioner's opinion is a nominal one; (g) land that— (i) is owned by an association whose object is, or whose objects include, the conservation of native fauna and flora; and (ii) is in the opinion of the Commissioner used, without profit to the association or any other person, solely or mainly as a reserve for the purpose of conserving native fauna or flora; (h) land that is owned or occupied without payment by any person or association carrying on an educational institution otherwise than for pecuniary profit, and that is occupied and used solely or mainly for the purposes of such an institution (but this exemption does not extend to land or buildings held as an investment and not being the site or grounds of the institution); (i) land that is owned by— (i) a municipal or district council; or (ii) a controlling authority established under Part 19 of the Local Government Act 1934; or (iii) the Renmark Irrigation Trust; (j) land that is owned by an association that is established for a charitable, educational, benevolent, religious or philanthropic purpose (whether or not the purpose is charitable within the meaning of any rule of law) and is declared by the Commissioner to be exempt from land tax on the ground— (i) that the land is or is intended to be used wholly or mainly for that purpose; or (ii) that the whole of the net income (if any) from the land is or will be used in furtherance of that purpose; (k) land that is owned by— (i) an association that is established for the purpose of, or that holds the land wholly or mainly for the purpose of, playing cricket, football, tennis, golf or bowling or other athletic sports or exercises (other than vacant land or land used for residential purposes); or (ii) an association that is established for the purpose of, or that holds the land wholly or mainly for the purpose of, horse racing, trotting, dog racing, motor racing or other similar contests (other than vacant land or land used for residential purposes); or (iii) an association of former members of the armed forces or of dependants of former members of the armed forces that holds the land for the social or recreational purposes of its members; or (iv) an association of employers or employees, registered under a law of the Commonwealth or of the State relating to industrial conciliation and arbitration that occupies the land for the purposes of the association; or (v) an association that holds the land wholly or mainly for the recreation of the local community; or (vi) an association that holds the land for the purpose of agricultural shows, and exhibitions of a similar nature; or (vii) an association that holds the land for the purpose of preserving buildings or objects of historical value on the land; or (viii) a prescribed association or an association of a prescribed kind, and is declared by the Commissioner to be exempt from land tax on the ground that the whole of the net income (if any) from the land is used in furtherance of the objects of the association and not for securing a pecuniary profit for the association or any of its members; (l) land used for primary production other than such land that is situated within a defined rural area; (m) land that is owned by a prescribed body and used for the benefit of the Aboriginal people; (n) land that is wholly exempt from land tax under section 5. (2) The taxes are imposed and payable in respect of every financial year and liability to the taxes arises at the commencement of every financial year. (3) The taxes so imposed for a particular financial year will, subject to this Act, be calculated as at midnight on 30 June immediately preceding that financial year on the basis of circumstances then existing. (4) Land of the Crown, subject to any agreement for sale or right of purchase, is liable to taxation, whether that agreement or right is absolute or conditional, and whether it is capable of completion or exercise immediately or at any future time. (5) Nothing in this Act interferes with any exemption, by special legislation, of land from taxation.