South Australian Consolidated Regulations South Australian Consolidated Regulations7—Remission of land tax
(1) A taxpayer is
entitled under the Act to a remission of land tax for land if—
(i)
the taxpayer holds a prescribed card or is in receipt of
prescribed payments; and
(ii)
the taxpayer occupies the land as the person's principal
place of residence in a prescribed capacity; or
(b) on
the relevant date—
(i)
the spouse or domestic partner of the taxpayer holds a
prescribed card or is in receipt of prescribed payments; and
(ii)
the taxpayer and his or her spouse or domestic partner
occupy the land as their principal place of residence in a
prescribed capacity; or
(c) at
the time of recovery of the land tax—
(i)
the taxpayer satisfies the Minister, by submitting to a
means test determined by the Minister, that the taxpayer is suffering
exceptional circumstances of hardship; and
(ii)
the taxpayer occupies the land as the taxpayer's
principal place of residence in a prescribed capacity.
(2) If 2 or more
persons own land in respect of which land tax is payable, each of them who is
entitled to a remission of the land tax is entitled to a proportion of the
amount of the remission equal to the proportion of the person's interest in
the land.
(3) The amount of the
remission of land tax for land for a financial year is 60% of the amount of
the land tax, subject to a maximum remission of $150.
(4) In this
regulation—
"relevant date" means—
(a) for
the purposes of determining whether a person holds a prescribed card or is in
receipt of a prescribed payment—the date on which the person is billed
with the tax; and
(b) for
the purposes of determining whether a person occupies the land as the person's
principal place of residence in a prescribed capacity—30 June of the
financial year preceding the financial year for which the tax is imposed.