South Australian Consolidated Acts

FINANCIAL INSTITUTIONS DUTY ACT 1983

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   3.      Interpretation
   4.      Application of Act to Crown
   5.      Certain bodies not to be regarded as financial institutions
   6.      Receipts to which this Act applies
   6A.     Non-application of Act to receipts after 30 June 2001
   7.      Definition of dutiable and non-dutiable receipts
   8.      Short-term dealings
   9.      Declaration of short-term dealer in unofficial market
   9A.     Taxation Administration Act

   PART 3--Grouping of financial institutions

   13.     Interpretation
   14.     Grouping of corporations
   15.     Grouping where employees used in another business
   16.     Grouping of commonly controlled businesses
   17.     Smaller groups subsumed into larger groups
   18.     Grouping provisions to operate independently
   19.     Beneficiaries under discretionary trusts
   20.     Exclusion of persons from groups
   20A.    Contributions from persons jointly liable to pay duty

   PART 4--Registration

           Division 1--Financial institutions

   21.     Registration of financial institutions
   22.     Returns by financial institutions
   23.     Returns by a nominated member of a group of financial institutions
   25.     Further returns

           Division 2--Short-term money market operators

   26.     Registration of short-term money market operators
   27.     Returns by registered short-term money market operators
   28.     Further returns

   PART 5--Liability to duty

   29.     Financial institutions duty
   30.     Financial institutions duty in respect of certain short-term dealings
   30A.    Time for payment of financial institutions duty

   PART 6--Exempt accounts

   31.     Special ADI accounts of non-ADI financial institutions
   32.     Short-term dealing account of registered short-term money market operator
   33.     Sweeping accounts
   34.     Other special accounts
   35.     Government Department account
   36.     Cancellation of designation of account
   36A.    Offence where certain payments are made to exempt accounts
   37.     Payments and returns by account holders

   PART 10--Miscellaneous

   62.     Undertaking by financial institution
   63.     Applications by financial institutions to pay receipts to the credit of non-exempt ADI accounts
   75.     Passing on duty
   76.     Depositors with unregistered financial institutions
   77.     Regulations
   78.      Repeal
           SCHEDULE -Transitional provisions
           Legislative history