t of the South Australian Government, and assists in the provision of public services such as education, health and public safety.</p>
      <p><strong>Who is liable for the payment of Land Tax?</strong><a name="Whois"></a></p>
      <p>The owner of the property as at 30 June is liable to pay the land tax assessed for the new financial year. The owner is generally taken to be the person whose name appears on the Certificate of Title at the Land Titles Office.</p>
      <p>As Land Tax is calculated as at 