Legislative Council Fifty-Fourth Parliament, Second Session (54-2) 54 2 Parliament of South Australia Legislative Council published Question Time Land Tax Land Tax The Hon. R.P. WORTLEY Legislative Council Land Tax The Hon. R.P. WORTLEY (14:58): My question is to the Treasurer regarding land tax. What is the definition of 'principal place of residence' for the purposes of land tax exemptions, the administration of which the Treasurer is responsible for, and what are the categories of exemptions from land tax for properties that are otherwise assessable? The Hon. R.I. LUCAS Legislative Council Land Tax The Hon. R.I. LUCAS (Treasurer) (14:58): I refer the honourable member to the RevenueSA website and the land tax legislation. It is evident to anyone.