means land that is being used other
than for residential purposes or for primary production
as defined in Section 50 of the 2015 Budget Act (and as
proposed by Section 71DC of the SDA).
The Commissioner will generally rely on land use codes
to determine whether he considers land to be residential
or primary production land. The land use codes within the
following Land Use Code (LUC) headings will be taken to
be Qualifying Land:
The following land use codes are NOT considered by the Commissioner to be Qualifying Land:
This calculator is intended as a guide only to assist you in calculating the amount you may have to pay. The State of South Australia takes no responsibility for any incorrect information, or any discrepancy between the information provided on this web site and that appearing in any notice issued pursuant to the relevant Act, or any loss incurred as a result of reliance on the information or program of this web site.