Application for aggregation of non contiguous land
5A Application for aggregation of non contiguous land
The owner or occupier of land may apply to the Commissioner for the aggregation of non contiguous land for the purposes of section 5(2)(c).
The application must—
be in writing; and
be received by the Commissioner on or before 31 March immediately preceding the first financial year to which the aggregation of the land will relate.
The applicant must provide the Commissioner with such information and evidence as the Commissioner reasonably requires to consider the application.
The
Commissioner must serve notice of his or her decision on the applicant and, if the application is refused, the notice must include the Commissioner's reasons for refusing the application.
The applicant may apply to the Tribunal under section 34 of the
South
Australian Civil and Administrative Tribunal Act 2013 for a review of a decision of the Commissioner to refuse an application under this section.
An application for review must be made within 28 days after the notice is served on the applicant under subsection (4).
If the basis on which land is aggregated for assessment purposes under section 5(2)(c) ceases to exist, the owner of the land must immediately inform the
Commissioner of that fact.
Maximum penalty: $2 500.
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