Schedule 1—Calculation of land tax (tables)
For Threshold values see section 8A.
Part 1—Interpretation
1—Interpretation
In this Schedule—
LT (TA) means the land tax payable with respect to land with a taxable value equal to Threshold A;
LT (TB) means the land tax payable with respect to land with a taxable value equal to Threshold B;
LT (TC) means the land tax payable with respect to land with a taxable value equal to Threshold C;
LT (TD) means the land tax payable with respect to land with a taxable value equal to Threshold D.
Part 2—Scales of land tax
2—2020/2021 and 2021/2022
Land tax for the 2020/2021 financial year and the 2021/2022 financial year is calculated on the basis of the taxable value of the land in accordance with the following table:
Not exceeding Threshold A
Nil
$0.50 for every $100 or fractional part of $100 over Threshold A
LT (TB) plus $1.25 for every $100 or fractional part of $100 over Threshold B
LT (TC) plus $2.00 for every $100 or fractional part of $100 over Threshold C
Exceeding Threshold D
LT (TD) plus $2.40 for every $100 or fractional part of $100 over Threshold D
3—2022/2023 and subsequent years
Land tax for the 2022/2023 financial year and for each subsequent financial year is calculated on the basis of the taxable value of the land in accordance with the following table:
Not exceeding Threshold A
Nil
$0.50 for every $100 or fractional part of $100 over Threshold A
LT (TB) plus $1.00 for every $100 or fractional part of $100 over Threshold B
LT (TC) plus $2.00 for every $100 or fractional part of $100 over Threshold C
Exceeding Threshold D
LT (TD) plus $2.40 for every $100 or fractional part of $100 over Threshold D
Part 3—Scales of land tax for trusts
4—2020/2021 and 2021/2022 (trusts)
Land tax for the 2020/2021 financial year and the 2021/2022 financial year is calculated on the basis of the taxable value of the land in accordance with the following table:
Not exceeding $25 000
Nil
Exceeding $25 000 but not exceeding Threshold A
$125 plus $0.50 for every $100 or fractional part of $100 over $25 000
LT (TA) plus $1.00 for every $100 or fractional part of $100 over Threshold A
LT (TB) plus $1.75 for every $100 or fractional part of $100 over Threshold B
LT (TC) plus $2.40 for every $100 or fractional part of $100 over Threshold C
Exceeding Threshold D
LT (TD) plus $2.40 for every $100 or fractional part of $100 over Threshold D
5—2022/2023 and subsequent years (trusts)
Land tax for the 2022/2023 financial year and for each subsequent financial year is calculated on the basis of the taxable value of the land in accordance with the following table:
Not exceeding $25 000
Nil
Exceeding $25 000 but not exceeding Threshold A
$125 plus $0.50 for every $100 or fractional part of $100 over $25 000
LT (TA) plus $1.00 for every $100 or fractional part of $100 over Threshold A
LT (TB) plus $1.50 for every $100 or fractional part of $100 over Threshold B
LT (TC) plus $2.40 for every $100 or fractional part of $100 over Threshold C
Exceeding Threshold D
LT (TD) plus $2.40 for every $100 or fractional part of $100 over Threshold D
Legislative history
Notes
• Amendments of this version that are uncommenced are not incorporated into the text.
• Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.
• Earlier versions of this Act (historical versions) are listed at the end of the legislative history.
• For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or .
Legislation repealed by principal Act
The Land Tax Act 1936 repealed the following:
Taxation Act 1927
Taxation Amendment Act 1927
Taxation Act Amendment Act 1929
Taxation Act 1930
Land Tax Act 1931
Taxation Act 1933
Taxation Act 1934
Taxation Act 1935
Principal Act and amendments
New entries appear in bold.
Year
No
Title
Assent
Commencement
Land Tax Act 1936
26.11.1936
7.1.1937 (Gazette 7.1.1937 p1)
Land Tax Act Amendment Act 1942
26.11.1942
26.11.1942
Land Tax Act Amendment Act 1948
23.9.1948
23.9.1948
Land Tax Act Amendment Act 1952
4.12.1952
4.12.1952
Land Tax Act Amendment Act 1961
19.10.1961
19.10.1961
Land Tax Act Amendment Act 1965
2.12.1965
2.12.1965
Land Tax Act Amendment Act 1966
25.8.1966
25.8.1966
Land Tax Act Amendment Act 1967
28.9.1967
22.2.1968: s 1(1)
Land Tax Act Amendment Act 1969
4.12.1969
21.5.1970 (Gazette 21.5.1970 p1842)
Land Tax Act Amendment Act 1970
10.12.1970
30.6.1971 (Gazette 10.6.1971 p2830)
Land Tax Act Amendment Act 1971
23.9.1971
23.9.1971
Land Tax Act Amendment Act 1972
5.10.1972
At midnight on 30.6.1972: s 2
Statutes Amendment (Valuation of Land) Act 1972
5.10.1972
1.6.1972: s 2
Rates and Taxes Remission Act 1974
4.4.1974
1.7.1973: s 2
Land Tax Act Amendment Act 1974
5.12.1974
5.12.1974
Land Tax Act Amendment Act 1975
10.4.1975
2.6.1975 (Gazette 22.5.1975 p1987)
Statutes Amendment (Rates and Taxes Remission) Act 1975
20.11.1975
1.7.1975: s 2
Land Tax Act Amendment Act 1976
22.10.1976
30.6.1976: s 2
Land Tax Act Amendment Act 1977
27.10.1977
30.6.1977: s 2
Statutes Amendment (Rates and Taxes Remission) Act 1977
15.12.1977
1.7.1978: s 2
Land Tax Act Amendment Act 1979
8.11.1979
30.6.1979: s 2
Statutes Amendment (Valuation of Land) Act 1981
19.3.1981
30.6.1981 (Gazette 4.6.1981 p1640)
Land Tax Act Amendment Act 1982
9.9.1982
30.6.1982: s 2 except s 15—8.12.1983 (Gazette 8.12.1983 p1616)
Land Tax Act Amendment Act 1983
24.11.1983
30.6.1983: s 2
Valuation of Land Act Amendment Act 1984
29.11.1984
11.7.1985 (Gazette 4.7.1985 p6)
Land Tax Act Amendment Act 1985
22.8.1985
At midnight on 30.6.1985: s 2
Land Tax Act Amendment Act 1986
6.11.1986
At midnight on 30.6.1986: s 2(1) except s 7 & Sch—18.5.1987 (Gazette 23.4.1987 p1072)
Rates and Land Tax Remission Act 1986
4.12.1986
1.4.1987 (Gazette 26.3.1987 p702)
Statutes Amendment (Taxation) Act 1987
Land Tax Act Amendment Act 1987
5.11.1987
At midnight on 30.6.1987: s 2
Land Tax Act Amendment Act 1988
27.10.1988
At midnight on 30.6.1988: s 2
Land Tax Act Amendment Act 1989
31.8.1989
At midnight on 30.6.1989: s 2
Land Tax Act Amendment Act 1990
25.10.1990
At midnight on 30.6.1990: s 2
Land Tax (Miscellaneous) Amendment Act 1991
21.11.1991
At midnight on 30.6.1991: s 2
Land Tax (Rates) Amendment Act 1992
29.10.1992
At midnight on 30.6.1992: s 2
Statutes Amendment (Expiation of Offences) Act 1992
19.11.1992
1.3.1993 (Gazette 18.2.1993 p600)
Land Tax (Rates) Amendment Act 1993
27.10.1993
At midnight on 30.6.1993: s 2
Land Tax (Scale Adjustment) Amendment Act 1994
3.11.1994
At midnight on 30.6.1994: s 2
Land Tax (Home Unit Companies) Amendment Act 1995
2.11.1995
At midnight on 30.6.1995: s 2
Statutes Amendment (Community Titles) Act 1996
9.5.1996
ss 9 & 10—4.11.1996 (Gazette 31.10.1996 p1460)
Statutes Amendment (Taxation Administration) Act 1996
5.12.1996
Pt 4 (ss 34—62) & Sch (cl 3)—1.7.1997 (Gazette 19.12.1996 p1924)
Land Tax (Land Held On Trust) Amendment Act 1997
Land Tax (Intensive Agistment) Amendment Act 1999
2.12.1999
At midnight on 30.6.1999: s 2
Statutes Amendment (Taxation Measures) Act 2001
26.7.2001
Pt 2 (s 4)—26.7.2001: s 2(1)
Statutes Amendment (Budget 2005) Act 2005
30.6.2005
Pt 2 (ss 4—7)—at midnight on 30.6.2005: s 2(1)
Statutes Amendment (Domestic Partners) Act 2006
14.12.2006
Pt 50 (s 144)—1.6.2007 (Gazette 26.4.2007 p1352)
Statutes Amendment (Budget 2007) Act 2007
9.8.2007
Pt 3 (ss 5 & 6)—at midnight on 30.6.2008: s 2(3)
Statutes Amendment and Repeal (Taxation Administration) Act 2008
23.10.2008
Pt 3 (s 24)—1.7.2009 (Gazette 11.12.2008 p5475)
Land Tax (Miscellaneous) Amendment Act 2010
s 4(3), (6) & (7)—at midnight on 30.6.2009; ss 4(1), (2), (4) & (5), 5 & 6—at midnight on 30.6.2010: s 2
Statutes Amendment and Repeal (Budget 2015) Act 2015
26.11.2015
Pt 3 (ss 6—10)—at midnight on 30.6.2015: s 2(3)
Statutes Amendment (Budget 2016) Act 2016
8.12.2016
Pt 6 (ss 65—67)—at midnight on 30.6.2016: s 2(3)
Statutes Amendment and Repeal (Budget Measures) Act 2018
22.11.2018
Pt 8 (ss 110 & 111)—at midnight on 30.6.2020: s 2(3)
Land Tax (Miscellaneous) Amendment Act 2019
5.12.2019
5.12.2019 except Pt 2 & Sch 1 (Pt 2)—30.6.2020 immediately after Pt 8 of 35/2018
Land Tax (Discretionary Trusts) Amendment Act 2021
Pt 2 (s 3)—17.6.2021
Statutes Amendment (Budget Measures) Act 2023
7.12.2023
Pt 4 (s 6)—at midnight on 30.6.2023: s 2(4)
Biodiversity Act 2025
26.6.2025
Sch 5 (cl 43)—uncommenced
Help to Buy (Commonwealth Powers) Act 2025
4.12.2025
Sch 1 (cl 3)—4.12.2025: s 2
Provisions amended since 3 February 1976
• Legislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 5 of The Public General Acts of South Australia 1837-1975 at page 575.
• Certain textual alterations were made to this Act by the Commissioner of Statute Revision when preparing the reprint of the Act that incorporated all amendments in force as at 18 May 1987. A Schedule of these alterations was laid before Parliament on 6 August 1987.
New entries appear in bold.
Entries that relate to provisions that have been deleted appear in italics.
Provision
How varied
Commencement
Long title
substituted by 82/1996 s 34
Pt 1
heading deleted by 82/1996 s 35
heading inserted by 38/2019 s 4
s 1
ss 2 and 3
s 2
s 2(1)
s 4(1) amended by 62/1986 s 7 (Sch)
s 4(1) redesignated as s 2(1) by 82/1996 s 62
administration trust
inserted by 38/2019 s 5(1)
aggregation principle
inserted by 63/1994 s 3
deleted by 38/2019 s 5(1)
assessment or reassessment
inserted by 82/1996 s 36(a)
association
inserted by 57/2016 s 65
beneficiary
inserted by 38/2019 s 5(2)
business of primary production
amended by 79/1982 s 3
amended by 83/1999 s 3(a)
1.7.1999
child maintenance land
inserted by 38/2019 s 5(3)
the Commissioner
substituted by 82/1996 s 36(b)
Commonwealth Superannuation Act
inserted by 38/2019 s 5(4)
concessional trust
contribution
contributor
controlling interest
corporation
declared livestock
inserted by 83/1999 s 3(b)
1.7.1999
declared rural land
substituted by 41/1976 s 3
deleted by 29/1981 s 9(a)
defined rural area
amended by 38/2019 s 5(6)
defined shack-site area
inserted by 50/1992 s 3(a)
amended by 38/2019 s 5(7)
determination of unimproved value
deleted by 29/1981 s 9(b)
determination of site value
inserted by 29/1981 s 9(b)
discretionary trust
inserted by 38/2019 s 5(8)
document
inserted by 70/1995 s 3(a)
excluded trust
inserted by 38/2019 s 5(9)
fixed trust
inserted by 38/2019 s 5(9)
improvements
deleted by 29/1981 s 9(c)
land used for primary production
substituted by 28/2005 s 4(1)
liquidator
deleted by 82/1996 s 36(c)
listed trust
inserted by 38/2019 s 5(10)
the metropolitan area
substituted by 80/1983 s 3
30.6.1983
deleted by 44/1990 s 3
owner
amended by 48/1989 s 3(a), (b)
amended by 50/1992 s 3(b), (c)
amended by 38/2019 s 5(11)
particular notice
deleted by 82/1996 s 36(d)
public unit trust scheme
regulation
deleted in pursuance of the Acts Republications Act 1967
related corporations
residential land exemption
retirement village
inserted by 72/1987 s 3
returns
deleted by 82/1996 s 36(e)
shack site lease
inserted by 48/1989 s 3(c)
site improvements
deleted by 29/1981 s 9(d)
site value
inserted by 29/1981 s 9(d)
superannuation trust
inserted by 38/2019 s 5(13)
tax
substituted by 82/1996 s 36(f)
taxable value
inserted by 38/2019 s 5(14)
taxpayer
amended by 82/1996 s 36(g)
taxpayer in a representative capacity
deleted by 82/1996 s 36(h)
Treasurer
trust
trustee
unimproved value
deleted by 29/1981 s 9(e)
unit
unit trust scheme
widely held trust
s 2(1a)—(1d)
inserted by 38/2019 s 5(16)
s 2(2)
s 4(2) deleted by 29/1981 s 9(f)
s 4(2) inserted by 70/1995 s 3(b)
s 4(2) redesignated as s 2(2) by 82/1996 s 62
s 2(3)
inserted by 28/2005 s 4(2)
s 3
s 5 inserted by 82/1996 s 37
s 5 redesignated as s 3 by 82/1996 s 62
Pt 2
amended by 2/1987 s 4
deleted by 82/1996 s 37
Pt 2
heading inserted by 38/2019 s 6
Pt 2 Div 1
heading inserted by 38/2019 s 6
Pt 3
heading deleted by 82/1996 s 38
s 4
s 4(1)
s 10(1) amended by 41/1976 s 4
s 10(1) amended by 32/1977 s 3(a)—(c)
s 10(1) amended by 61/1979 s 3(a)
s 10(1) amended by 79/1982 s 4
s 10(1) amended by 62/1986 s 3
s 10(1) amended by 62/1986 s 7 (Sch)
s 10(1) amended by 82/1996 Sch cl 3
s 10(1) redesignated as s 4(1) by 82/1996 s 62
amended by 28/2005 s 5(1), (2)
amended by 57/2016 s 66
amended by 38/2019 s 7
amended by 29/2025 Sch 5 cl 43(1), (2)
uncommenced—not incorporated
s 4(2)
s 10(2) substituted by 82/1996 s 39
s 10(2) redesignated as s 4(2) by 82/1996 s 62
s 4(3)
s 10(3) deleted by 32/1977 s 3(d)
s 10(3) inserted by 61/1979 s 3(b)
s 10(3) amended by 82/1996 Sch cl 3
s 10(3) redesignated as s 4(3) by 82/1996 s 62
s 4(4) and (5)
s 10(4) and (5) amended by 62/1986 s 7 (Sch)
s 10(4) and (5) redesignated as s 4(4) and (5) by 82/1996 s 62
s 5 before substitution by 28/2005
s 10A inserted by 61/1979 s 4
s 10A redesignated as s 5 by 82/1996 s 62
s 5(2)
s 10A(2) amended by 82/1996 Sch cl 3
s 10A(2) redesignated as s 5(2) by 82/1996 s 62
s 5(3)
s 10A(3) amended by 82/1996 s 40(a), Sch cl 3
s 10A(3) redesignated as s 5(3) by 82/1996 s 62
s 5(4) and (5)
s 10A(4) and (5) substituted by 62/1986 s 7 (Sch)
s 10A(4) and (5) redesignated as s 5(4) and (5) by 82/1996 s 62
s 5(6)
s 10A(6) amended by 62/1986 s 7 (Sch)
s 10A(6) amended by 71/1992 s 3(1) (Sch)
1.3.1993
s 10A(6) amended by 82/1996 s 40(b), Sch cl 3
s 10A(6) redesignated as s 5(6) by 82/1996 s 62
s 5(8)
s 10A(8) amended by 82/1996 Sch cl 3
s 10A(8) redesignated as s 5(8) by 82/1996 s 62
s 5(9)
s 10A(9) substituted by 62/1986 s 7 (Sch)
s 10A(9) substituted by 71/1992 s 3(1) (Sch)
1.3.1993
s 10A(9) amended by 82/1996 s 40(c)
s 10A(9) redesignated as s 5(9) by 82/1996 s 62
s 5(10)
s 10A(10) amended by 62/1986 s 7 (Sch)
s 10A(10) redesignated as s 5(10) by 82/1996 s 62
s 5(11)
s 10A(11) amended by 79/1982 s 5(a), (b)
s 10A(11) amended by 62/1986 s 7 (Sch)
s 10A(11) amended by 72/1987 s 4(a)
s 10A(11)(a)(ii) deleted by 70/1995 s 4(a)
s 10A(11) redesignated as s 5(11) by 82/1996 s 62
s 10A(12)
s 10A(12) amended by 62/1986 s 7 (Sch)
s 10A(12) deleted by 70/1995 s 4(b)
s 5(12)
s 10A(12a) inserted by 79/1982 s 5(c)
s 10A(12a) substituted by 72/1987 s 4(b)
s 10A(12a) redesignated as s 5(12) by 82/1996 s 62
s 10A(14)
deleted by 82/1996 s 40(d)
Pt 2 Div 2
heading inserted by 38/2019 s 8
s 5
substituted by 28/2005 s 6
s 5(10)
amended by 7/2010 s 4(3)
amended by 7/2010 s 4(1), (2)
amended by 41/2015 s 6(1)
amended by 57/2016 s 67(1)
s 5(10a)—(10c)
inserted by 57/2016 s 67(2)
s 5(11a)
inserted by 7/2010 s 4(4)
s 5(12)
amended by 7/2010 s 4(5)
s 5(12a)
inserted by 41/2015 s 6(2)
s 5(13)
approved provider
inserted by 7/2010 s 4(6)
close personal relationship
inserted by 43/2006 s 144(1)
close relative
amended by 43/2006 s 144(2)
domestic partner
inserted by 43/2006 s 144(3)
principal beneficiary
inserted by 41/2015 s 6(3)
relative
amended by 43/2006 s 144(4), (5)
residential care
inserted by 7/2010 s 4(7)
Social Security Act
inserted by 41/2015 s 6(4)
special disability trust
inserted by 41/2015 s 6(4)
spouse
substituted by 43/2006 s 144(6)
Veterans' Entitlements Act
inserted by 41/2015 s 6(5)
s 5AA
inserted by 38/2019 s 9
s 5A
inserted by 27/2001 s 4
26.7.2001
s 5A(1)
amended by 41/2015 s 7(1)
(e)—(g) deleted by 41/2015 s 7(1)
s 5A(4)
amended by 41/2015 s 7(2)
s 5A(6a)
inserted by 7/2010 s 5
s 6
s 10B inserted by 38/1996 s 9
s 10B redesignated as s 6 by 82/1996 s 62
substituted by 38/2019 s 10
Pt 2 Div 3
heading inserted by 38/2019 s 11
s 7
s 11 substituted by 61/1979 s 5
s 11 amended by 29/1981 s 10
s 11 substituted by 62/1986 s 4
s 11 redesignated as s 7 by 82/1996 s 62
s 7(2)
s 11(2) amended by 82/1996 Sch cl 3
s 11(2) redesignated as s 7(2) by 82/1996 s 62
s 7A
inserted by 42/2023 s 6
1.7.2023
s 11A
amended by 61/1979 s 6
amended by 29/1981 s 11
deleted by 62/1986 s 4
s 11B
deleted by 41/1976 s 5
s 8 before substitution by 7/2010
s 12 amended by 41/1976 s 6
s 12 amended by 32/1977 s 4
s 12 amended by 79/1985 s 3
s 12 substituted by 62/1986 s 5
s 12 redesignated as s 8 by 82/1996 s 62
s 8(1)
s 12(1) substituted by 63/1988 s 3(a)
1.7.1988
s 12(1) substituted by 48/1989 s 4(a)
s 12(1) substituted by 44/1990 s 4(a)
s 12(1) amended by 46/1991 s 3
1.7.1991
s 12(1) substituted by 50/1992 s 4
s 12(1) amended by 77/1993 s 3
1.7.1993
s 12(1) substituted by 63/1994 s 4
s 12(1) redesignated as s 8(1) by 82/1996 s 62
amended by 28/2005 s 7
s 12(2)
deleted by 44/1990 s 4(a)
s 12(5)
substituted by 72/1987 s 5
substituted by 63/1988 s 3(b)
1.7.1988
substituted by 48/1989 s 4(b)
deleted by 44/1990 s 4(b)
s 8
substituted by 7/2010 s 6
deleted by 35/2018 s 110
Pt 3
heading inserted by 38/2019 s 12
Pt 3 Div 1
heading inserted by 38/2019 s 12
s 8A
inserted by 7/2010 s 6
s 8A(1)
substituted by 38/2019 s 13(1)
s 8A(1a)—(1c)
inserted by 38/2019 s 13(1)
s 8A(2)
amended by 38/2019 s 13(2)
s 8A(2a)
inserted by 35/2018 s 111(1)
s 8A(3)
amended by 38/2019 s 13(3)
s 8A(3a) and (3b)
inserted by 38/2019 s 13(4)
s 8A(4)
amended by 35/2018 s 111(2)
amended by 38/2019 s 13(5)
s 8A(4a)
inserted by 35/2018 s 111(3)
s 8A(5)
substituted by 35/2018 s 111(3)
substituted by 38/2019 s 13(6)
s 8A(10) before deletion by 38/2019
LT (TE)
inserted by 35/2018 s 111(4)
s 8A(10)
deleted by 38/2019 s 13(7)
s 8B
inserted by 7/2010 s 6
s 12A
amended by 32/1977 s 5
amended by 61/1979 s 7
amended by 29/1981 s 12
amended by 79/1982 s 6
amended by 79/1985 s 4
deleted by 62/1986 s 6
s 9
s 9A
inserted by 66/2025 Sch 1 cl 3
4.12.2025
s 9C
s 12C amended by 41/1976 s 7
s 12C amended by 32/1977 s 6
s 12C amended by 29/1981 s 13
s 12C substituted by 62/1986 s 7 (Sch)
s 12C redesignated as s 9C by 82/1996 s 62
Pt 3 Div 2
s 10
s 12D inserted by 50/1992 s 5
s 12D redesignated as s 10 by 82/1996 s 62
Pt 3 Div 3
s 11
s 13 amended by 79/1985 s 5(a)
s 13 redesignated as s 13(1) in pursuance of the Acts Republication Act 1967
1.10.1991
s 13(1) amended by 63/1994 s 5
s 13(1) redesignated as s 11 by 82/1996 s 62
amended by 38/2008 s 24
s 13(2)
amended by 79/1985 s 5(b)
deleted by 78/1986 (Sch 5)
1.4.1987
s 12 before substitution by 38/2019
s 12(1)
s 15(1) amended by 79/1982 s 7(a)
s 15(1) substituted by 62/1986 s 7 (Sch)
s 15(1) redesignated as s 12(1) by 82/1996 s 62
s 12(2)
s 15(1a) inserted by 79/1982 s 7(b)
s 15(1a) redesignated as s 12(2) by 82/1996 s 62
s 15(2)
substituted by 79/1982 s 7(c)
s 15(3)
inserted by 79/1982 s 7(c)
amended by 50/1992 s 6
s 15(4)—(6)
inserted by 79/1982 s 7(c)
s 12
s 13 before substitution by 38/2019
s 15A inserted by 63/1994 s 7
s 15A redesignated as s 13 by 82/1996 s 62
s 13(3)
amended by 81/1997 s 2(a)
s 13(3a)
inserted by 81/1997 s 2(b)
s 13(6)
inserted by 33/2007 s 5
s 13
s 13A before substitution by 38/2019
inserted by 33/2007 s 6
s 13A(1)
prescribed land
substituted by 41/2015 s 8(1)
s 13A(3a)
inserted by 41/2015 s 8(2)
s 13A(4)
amended by 41/2015 s 8(3)
s 13A(5)
amended by 41/2015 s 8(4)
s 13A(9)
amended by 41/2015 s 8(5)
s 13A
s 13A(1)
amended by 23/2021 s 3(1)
s 13A(3)
amended by 23/2021 s 3(2)
ss 13B and 13C
Pt 3 Div 4
s 13D
Pt 3 Div 5
ss 13E and 13F
Pt 3 Div 6
ss 13G—13J
s 16
deleted by 79/1982 s 8
s 19
Pt 4
heading deleted by 82/1996 s 41
heading preceding s 31
deleted by 82/1996 s 42
Pt 4
heading inserted by 38/2019 s 15
s 14
s 14(1)
s 31 amended and redesignated as s 31(1) by 82/1996 s 43
s 31 redesignated as s 14(1) by 82/1996 s 62
s 14(2)
s 31(2) inserted by 82/1996 s 43(b)
s 31(2) redesignated as s 14(2) by 82/1996 s 62
s 15
s 15(1)
s 32(1) amended by 79/1982 s 9
s 32(1) substituted by 62/1986 s 7 (Sch)
s 32(1) amended by 82/1996 s 44(a)
s 32(1) redesignated as s 15(1) by 82/1996 s 62
s 15(2)
s 32(2) amended by 62/1986 s 7 (Sch)
s 32(2) amended by 82/1996 s 44(b)
s 32(2) redesignated as s 15(2) by 82/1996 s 62
s 33
amended by 79/1982 s 10
deleted by 82/1996 s 45
heading preceding s 34
s 34 deleted by 82/1996 s 46
s 16
s 34 substituted by 79/1982 s 11
s 34 amended by 82/1996 s 47
s 34 redesignated as s 16 by 82/1996 s 62
s 17
s 17(1)
s 35(1) amended by 82/1996 s 48
s 35(1) redesignated as s 17(1) by 82/1996 s 62
s 17(2)
s 35(2) substituted by 62/1986 s 7 (Sch)
s 35(2) amended by 82/1996 s 48
s 35(2) redesignated as s 17(2) by 82/1996 s 62
s 36
amended by 79/1982 s 12
ss 37—39
s 40
deleted by 82/1996 s 49
s 41
amended by 79/1982 s 13
Pt 5
heading inserted by 38/2019 s 16
s 18
s 42 substituted by 32/1977 s 7
s 42 redesignated as s 18 by 82/1996 s 62
s 18(1)
s 42(1) amended by 62/1986 s 7 (Sch)
s 42(1) amended by 82/1996 Sch cl 3
s 42(1) redesignated as s 18(1) by 82/1996 s 62
ss 43 and 44
deleted by 32/1977 s 7
Pt 6
heading deleted by 82/1996 s 50
heading preceding s 56
deleted by 82/1996 s 51
s 19
s 56 amended by 29/1981 s 14
s 56 substituted by 82/1996 s 52
s 56 redesignated as s 19 by 82/1996 s 62
s 19(1)
s 19 redesignated as s 19(1) by 41/2015 s 9
s 19(2)
inserted by 41/2015 s 9
amended by 38/2019 s 17(1)—(3)
s 19(3)
inserted by 41/2015 s 9
amended by 38/2019 s 17(4)
ss 56A and 57
s 58
substituted by 46/1991 s 4
1.7.1991
s 58A
s 58B
amended by 55/1977 s 9
1.7.1978
deleted by 78/1986 (Sch 5)
1.4.1987
heading preceding s 59
s 59
s 61
s 20
s 62 substituted by 62/1986 s 7 (Sch)
s 62 redesignated as s 20 by 82/1996 s 62
s 20(1)
s 62(1) amended by 82/1996 s 54
s 62(1) redesignated as s 20(1) by 82/1996 s 62
ss 63 and 64
s 21
s 65 substituted by 62/1986 s 7 (Sch)
s 65 amended by 82/1996 s 55
s 65 redesignated as s 21 by 82/1996 s 62
s 22
s 22(1)
s 66 amended by 79/1982 s 14
s 66 substituted by 62/1986 s 7 (Sch)
s 66 redesignated as s 66(1) by 38/1996 s 10
s 66(1) amended by 82/1996 s 56
s 66(1) redesignated as s 22 by 82/1996 s 62
s 22(2)
s 66(2) inserted by 38/1996 s 10
s 66(2) redesignated as s 22(2) by 82/1996 s 62
s 23
s 66A inserted by 79/1982 s 15
8.12.1983
s 66A redesignated as s 23 by 82/1996 s 62
s 23(4)
s 66A(4) amended by 62/1986 s 7 (Sch)
s 66A(4) amended by 82/1996 s 57
s 66A(4) redesignated as s 23(4) by 82/1996 s 62
s 67
deleted by 82/1996 s 58
s 24
s 68(1) amended by 88/1984 s 8(1) (Sch Pt 1)
11.7.1985
s 68(1) amended by 82/1996 s 59(a)
s 68(1) redesignated as s 24 by 82/1996 s 62
s 68(2)
substituted by 79/1982 s 16
s 68(3) and (4)
substituted by 79/1982 s 16
s 68(5)
inserted by 79/1982 s 16
s 68(6)
inserted by 79/1982 s 16
Pt 7
heading deleted by 82/1996 s 60
s 68A
inserted by 32/1977 s 8
ss 68B and 68C
inserted by 32/1977 s 8
Pt 6
heading inserted by 38/2019 s 18
s 25
s 69 deleted by 62/1986 s 7 (Sch)
s 69 inserted by 82/1996 s 61
s 69 redesignated as s 25 by 82/1996 s 62
ss 70—72
s 73
amended by 70/1995 s 5
s 74
amended by 70/1995 s 6
s 74A
inserted by 70/1995 s 7
s 75
amended by 41/1976 s 8
s 76
s 77
ss 78 and 79
s 26
s 80 substituted by 62/1986 s 7 (Sch)
s 80 redesignated as s 26 by 82/1996 s 62
s 26(2)
s 80(2) amended by 82/1996 Sch cl 3
s 80(2) redesignated as s 26(2) by 82/1996 s 62
Sch 1
inserted by 38/2019 s 19
s 81
Sch 1
Transitional etc provisions associated with Act or amendments
Statutes Amendment (Taxation Administration) Act 1996
62—Renumbering
(1) When all provisions of this Part have been brought into operation, the sections of the principal Act are to be renumbered in consecutive order (and any cross-reference in a provision of the principal Act to a section that is renumbered is to be corrected accordingly).
(2) A reference in any Act or other instrument (whether of a legislative character or not) to a provision of the principal Act as numbered before the commencement of this Part will be taken to be a reference to the corresponding provision of the principal Act as renumbered by this Part.
Statutes Amendment and Repeal (Budget 2015)
10—Transitional provisions
(1) In this section—
principal Act means the Land Tax Act 1936.
(2) Paragraph (c) of section 5A(4) of the principal Act as inserted by section 7 of this Act applies in relation to an application under section 5A for a refund of land tax or an amount representing land tax if the liability to the tax was assessed for the 2014/2015 financial year or a subsequent financial year (and paragraph (c) of section 5A(4) of the principal Act as in force immediately before the commencement of section 7 of this Act continues to apply in relation to an application under section 5A for a refund of land tax or an amount representing land tax if the liability to the tax was assessed for an earlier financial year).
(3) An interest may be or become subject to the operation of section 13A of the principal Act, as amended by this Part, in respect of a financial year commencing after the commencement of this Part no matter when the interest was created, including in a case where the interest was created before the commencement of this Part.
Land Tax (Miscellaneous) Amendment Act 2019, Sch 1 Pt 1—Transitional provisions etc
1—Interpretation
In this Schedule—
Commissioner has the same meaning as in the principal Act;
principal Act means the Land Tax Act 1936.
2—Notices for the purposes of new Part 3 Division 3 of principal Act
Any notice that may be lodged with the Commissioner under section 12, 13 or 13A of the principal Act as in force after the commencement of Part 2 of this Act may be lodged with the Commissioner after the commencement of this clause (for the purposes of the 2020/2021 financial year) as if Part 2 of this Act had already commenced (and such a notice must be in the form, and contain the information, determined by the Commissioner).
Land Tax (Miscellaneous) Amendment Act 2019, Sch 1 Pt 2—Transitional provisions
3—Defined rural areas and defined shack sites
(1) A proclamation in force under section 9 of the principal Act immediately before the commencement of section 5(6) of this Act continues in force as if it were a proclamation made pursuant to the definition of defined rural area in section 2(1) of the principal Act (as in force after the commencement of section 5(6)).
(2) A proclamation in force under section 10 of the principal Act immediately before the commencement of section 5(7) of this Act continues in force as if it were a proclamation made pursuant to the definition of defined shack‑site area in section 2(1) of the principal Act (as in force after the commencement of section 5(7)).
Land Tax (Miscellaneous) Amendment Act 2019, Pt 2
20—Review
(1) The Treasurer must cause a review of the operation of the amendments to the Land Tax Act 1936 effected by this Act and by the Statutes Amendment and Repeal (Budget Measures) Act 2018 to be conducted by a person independent of the government.
(2) A report on the review conducted under this section must be prepared and submitted to the Treasurer on or before 31 December 2023.
(3) The Treasurer must cause a copy of the report submitted under subsection (2) to be laid before both Houses of Parliament within 6 sitting days after receiving the report.
Historical versions