House of Assembly Fifty-Fourth Parliament, Second Session (54-2) 54 2 Parliament of South Australia House of Assembly published Answers to Questions Answers to Questions Land Tax Land Tax The Hon. S.C. MULLIGHAN House of Assembly Lee Land Tax 442 The Hon. S.C. MULLIGHAN (Lee) (4 May 2021). When were land tax bills sent to landowners for land liable for land tax as at 30 June 2020? (a)	When were bills sent to individuals? (b)	When were bills sent to companies? (c)	When were bills sent to trusts? The Hon. S.S. MARSHALL House of Assembly Dunstan Premier Land Tax The Hon. S.S. MARSHALL (Dunstan—Premier): I have been advised: Land tax invoicing commenced in the same week as previous years (i.e. the second weekend of October 2020). The Land Tax Invoicing Schedule effective for the 2020-21 financial year has so far consisted of three separate land tax billing groups, with billing runs occurring on 9 October 2020 for companies, associations and natural persons, on 16 October 2020 for natural persons and on 30 October 2020 for companies and associations. However, due to the volume of company, individual and trust exceptions to be reviewed and processed, and the complexity of system developments required to process land tax related to complex ownership structures, there are a number of ownerships including trust ownerships that have not yet received Land Tax Assessments. Consequently, RevenueSA is continuing to issue land tax assessments.