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. J.A. DARLEY Legislative Council Land Tax The Hon. J.A. DARLEY (14:48): I seek leave to make a brief explanation before asking the Treasurer a question about land tax accounts. Leave granted. The Hon. J.A. DARLEY Legislative Council The Hon. J.A. DARLEY: I understand land tax accounts were issued and sent out to taxpayers in four quarterly instalments prior to this financial year. It now appears that RevenueSA has adopted the same procedure that is used for emergency services levy accounts, that is, a ratepayer receives one account for the year and attached is a further page with the four quarterly instalments and due dates. My questions to the Treasurer are: 1.	Can the Treasurer confirm that taxpayers will receive only one account for land tax for the year and they will need to remember the four quarterly amounts and pay by the due date each quarter, rather than receiving a separate notice each quarter? 2.	Can the Treasurer advise how much money RevenueSA is saving as a result of this procedure? 3.	By comparison, can the Treasurer advise how many reminder notices are sent for overdue emergency services levy accounts each year, which use the same procedure? The Hon. R.I. LUCAS Legislative Council The Hon. R.I. LUCAS (Treasurer) (14:49): I'm happy to take the honourable member's question on notice and bring back a reply. I seem to recall the issue having been raised with my office by someone, and I thought the answer was that there will be some continuing advice on a quarterly basis to land tax payers, contrary to the understanding of the Hon. Mr Darley. However, I will have that matter checked by RevenueSA and provide an answer to the honourable member.