South Australian Consolidated Regulations South Australian Consolidated Regulations16—Fees payable to Registrar-General
(1) The fees set out
in Schedule 1 are payable to the Registrar-General.
(2) If the amount of
the registration fee payable in respect of a transfer is to be based on the
value of the transfer assessed under the Stamp Duties Act 1923 , the
amount of the registration fee must be based on that value despite—
(a) a
pending reassessment under section 10 of the Taxation Administration
Act 1996 ; or
(b) a
pending objection or appeal against the assessment under section 82 or 92
of the Taxation Administration Act 1996 .
(3) If the assessed
value is reduced as a result of a reassessment by the Commissioner under
section 10 of the Taxation Administration Act 1996 , the
Registrar-General must refund the difference between the registration fee paid
and the registration fee that would have been payable in accordance with the
reassessed value.
(4) If the assessed
value is reduced as a result of an objection under section 82 of the
Taxation Administration Act 1996 or an appeal under section 92 of
that Act, the Registrar-General must refund the difference between the
registration fee paid and the registration fee that would have been payable in
accordance with the reassessed value, together with interest calculated on a
daily basis from the date of lodgment of the transfer for registration until
the date on which the difference is refunded at the market rate applying from
time to time under Part 5 Division 1 of that Act.