South Australian Consolidated Acts South Australian Consolidated Acts16A—Valuation in community schemes
Where a rate, tax or impost is assessed under one of the rating or taxing Acts
against the common property, or part of the common property, created by
division of land under the Community Titles Act 1996 separately from a
community lot created by the division, the value of the lot for the purposes
of an assessment under that Act must not include a component attributable to
the interest in the common property or that part of it that attaches to the
lot.