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 (14:43): I seek leave to make a brief explanation before asking the Treasurer a question about land tax. Leave granted. The Hon. J.A. DARLEY Legislative Council The Hon. J.A. DARLEY: I understand that land tax payers eligible for relief under the land tax transition fund must apply for relief by 31 December this year. I understand also that there are still a number of owners who are waiting to receive their land tax accounts for this financial year. My question to the Treasurer is: will the government consider extending the deadline if taxpayers do not receive their accounts prior to 31 December 2021? The Hon. R.I. LUCAS Legislative Council The Hon. R.I. LUCAS (Treasurer) (14:43): The answer is yes. The reason the deadline was actually extended to 31 December was for precisely that reason. I think it might have been previously they had to apply by 30 June, but I will stand corrected on that. I think an honourable member asked me a question earlier about the delays in sending out some of the more complex land tax accounts. As a result of that I took a decision to extend the application period for the transition fund to 31 December. I am being assured that all the accounts will go out well and truly before 31 December. In the unlikely event that some of the more complicated ones are still being sent out, it is clearly the spirit of the government's intention to allow 100 per cent compensation within the eligibility bands that were agreed, and the government will deliver on that particular commitment and if it requires a further extension of that time line, I will authorise it.