The Land Tax Variation Regulations 2013 (SA) was gazetted on 27 June 2013. It varies reg 6 of the Land Tax Regulations 2010 (SA) to prescribe an exemption from land tax for associations that hold land wholly or mainly for the purpose of providing services or support to the community, or a sector of the community, in relation to literature, science, languages, the arts or the preservation of historical, traditional or cultural heritage, or for a similar purpose, subject to certain conditions. The Regulation commenced on 1 July 2013.
[LTN 128, 5/7/13]