RevenueSA has issued Revenue Ruling LT003 (Land tax relief upon moving into residential care on an ongoing basis). The SA Minister for Finance has approved, on a case-by-case basis, the provision of ex gratia relief from land tax for land for the first financial year where the owner of the land has moved on an ongoing basis into “residential care” provided by an “approved provider”. The relief is only available where persons apply to RevenueSA in writing. The Ruling applies from the 2012-13 financial year onwards.
[LTN 18,29/1/13]