South Australian Consolidated Regulations South Australian Consolidated Regulations9—Further remission in respect of principal place of residence
(1) Subject to this
regulation, a person who is liable to pay a levy for the relevant financial
year in respect of land comprising his or her principal place of residence is,
if he or she meets the requirements of subregulation (2), entitled to a
further remission of the levy in respect of that land.
(2) Subject to this
regulation, a person is only entitled to a further remission if he or she fell
within one or more of the classes set out in Division 2 on the date of issue
stated in the notice of the levy in respect of the land under section 16 of
the Act or on the date stated in that notice by which the levy must be paid or
at any time between those dates.
(3) Subject to
subregulation (4), where two or more persons own land jointly or as
tenants in common, each of them who is entitled to a remission under this
regulation in respect of the land is entitled to a part of the remission set
out in regulation 11 that is proportionate to his or her interest in the
land.
(4) Subject to
subregulation (5), where a married couple or domestic partnership owns
land solely, or jointly or as tenants in common with another person or
persons, the two persons comprising the married couple or domestic partnership
are entitled to a remission, or a proportionate part of a remission, under
this regulation if—
(a) the
land is the principal place of residence of both of them; and
(b)
either one of them is entitled to a remission in respect of the land under
this regulation.
(5) If two people
comprising a married couple or domestic partnership live together and—
(a) one
of them would be entitled to a remission as the holder of a current State
Seniors Card issued by the State Government but is not entitled to a remission
on any other ground; and
(b) the
other of them is not entitled to a remission on any ground and is working in
paid employment at a rate that exceeds 20 hours per week,
neither of them is entitled to a remission under this regulation.