South Australian Numbered Acts

STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 (NO 38 OF 2008)

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Amendment provisions

   PART 2--Amendment of Emergency Services Funding Act 1998

   4.      Amendment of section 3--Interpretation
   5.      Insertion of section 4
   6.      Insertion of heading to Part 3 Division 1 Subdivision 1
   7.      Amendment of section 5--Land that is subject to levy
   8.      Amendment of section 5A--Application for aggregation of non contiguous land
   9.      Amendment of section 8--Land uses
   10.     Amendment of section 12--Commissioner to keep assessment book
   11.     Amendment of section 13--Alterations to assessment book
   12.     Amendment of section 15--Liability for levy
   13.     Amendment of section 16--Notice of levy
   14.     Substitution of section 17

              Subdivision 2--Refunds

              Subdivision 3--Interest and penalty levy

              Subdivision 4--Collection of levy

   15.     Amendment of section 18--Levy first charge on land
   16.     Repeal of section 19
   17.     Amendment of section 20--Sale of land for non-payment of levy
   18.     Amendment of section 21--Recovery of levy not affected by objection, review or appeal
   19.     Substitution of section 22

              Subdivision 5--Investigation

              Subdivision 6--Secrecy

   20.     Amendment of section 27--Payment of levy into Fund
   21.     Substitution of section 31
   22.     Amendment of section 32--Service of notices
   23.     Amendment of section 33A--Recouping money lost on aggregation of non contiguous land

   PART 3--Amendment of Land Tax Act 1936

   24.     Amendment of section 11--Minimum tax

   PART 4--Amendment of Pay-roll Tax Act 1971

   25.     Amendment of section 9 --Imposition of pay-roll tax on taxable wages
   26.     Amendment of section 11A--Deduction from taxable wages
   27.     Amendment of section 12--Exemptions
   28.     Amendment of section 13A--Meaning of prescribed amount
   29.     Amendment of section 18K--Interpretation

   PART 5--Amendment of Stamp Duties Act 1923

   30.     Amendment of section 2--Interpretation
   31.     Amendment of section 6--Denotation of duty
   32.     Amendment of section 11--Appropriate stamp to be used
   33.     Repeal of section 12
   34.     Amendment of section 20--Time for payment of duty and stamping
   35.     Repeal of section 29
   36.     Amendment of section 60B--Refund of duty where transaction is rescinded or annulled
   37.     Amendment of section 71--Instruments chargeable as conveyances
   38.     Repeal of section 81A
   39.     Substitution of Part 3A

   PART 3A--Special provisions relating to financial products

   40.     Amendment of section 106--Spoiled or unused stamps
   41.     Repeal of section 106A
   42.     Repeal of section 109
   43.     Amendment of section 112--Regulations
   44.     Amendment of Schedule 2--Stamp duties and exemptions

   PART 6--Amendment of Taxation Administration Act 1996

   45.     Amendment of section 3--Interpretation
   46.     Amendment of section 26--Interest rate
   47.     Amendment of section 63--Commissioner may perform functions under laws of other jurisdictions
   48.     Amendment of section 66--Delegation by Commissioner
   49.     Repeal of section 69
   50.     Insertion of Part 9 Division 2A

           Division 2A--Investigations under other laws

   51.     Insertion of section 76D
   52.     Amendment of section 78--Permitted disclosure in particular circumstances or to particular persons
   53.     Amendment of section 80--Prohibition of disclosure by other person

   PART 7--Repeal of Taxation (Reciprocal Powers) Act 1989

   54.     Repeal of Act