South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - NOTES

Legislative history

Notes

• Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.

• Earlier versions of this Act (historical versions) are listed at the end of the legislative history.

• For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.

Principal Act and amendments

New entries appear in bold.

Year	No	Title	Assent	Commencement
1996	80	Taxation Administration Act 1996	5.12.1996	1.1.1997 except s 4(d)—(f)—1.7.1997 (Gazette 12.12.1996 p1850)
1997	34	Statutes Amendment (Pay-roll Tax and Taxation Administration) Act 1997	19.6.1997	Pt 3 (ss 6—11)—1.7.1997 (Gazette 26.6.1997 p3052)
1999	33	Financial Sector Reform (South Australia) Act 1999	17.6.1999	Sch (item 58)—1.7.1999 being the date specified under s 3(16) of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 of the Commonwealth as the transfer date for the purposes of that Act: s 2(2)
2002	35	Statutes Amendment (Stamp Duties and Other Measures) Act 2002	28.11.2002	Pt 7 (ss 28—30)—28.11.2002: s 2(1)
2008	38	Statutes Amendment and Repeal (Taxation Administration) Act 2008	23.10.2008	Pt 6 (ss 45—53)—1.1.2009 (Gazette 11.12.2008 p5475)
2010	4	Payroll Tax (Nexus) Amendment Act 2010	1.7.2010	Sch 1 (cll 1 & 3)—1.7.2009: s 2
2011	26	Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011	21.7.2011	Pt 3 (ss 9 & 10)—1.7.2011: s 2
2011	36	Statutes Amendment (Directors' Liability) Act 2011	22.9.2011	Pt 23 (ss 30 & 31)—1.1.2012 (Gazette 15.12.2011 p4988)

Provisions amended

New entries appear in bold.

Entries that relate to provisions that have been deleted appear in italics.

Provision	How varied	Commencement
Pt 1
s 2	omitted under Legislation Revision and Publication Act 2002
s 3
s 3(1)	s 3 redesignated as s 3(1) by 38/2008 s 45(3)	1.1.2009
corresponding Commissioner	inserted by 38/2008 s 45(1)	1.1.2009
corresponding law	inserted by 38/2008 s 45(1)	1.1.2009
recognised jurisdiction	inserted by 38/2008 s 45(2)	1.1.2009
s 3(2)	inserted by 38/2008 s 45(3)	1.1.2009
s 4	amended by 4/2010 Sch 1 cl 1	1.7.2009
Pt 5
s 26
s 26(2)	amended by 38/2008 s 46	1.1.2009
Pt 6
s 35
s 35(1)	amended by 34/1997 s 6(a)	1.7.1997
s 35(2)	amended by 34/1997 s 6(b)	1.7.1997
s 38
s 38(1)	amended by 34/1997 s 7	1.7.1997
s 38A	inserted by 34/1997 s 8	1.7.1997
s 39
s 39(1)	amended by 34/1997 s 9	1.7.1997
Pt 6A	inserted by 26/2011 s 9	1.7.2011
Pt 9
Pt 9 Div 1
s 63
s 63(1)	s 63 redesignated as s 63(1) by 38/2008 s 47	1.1.2009
s 63(2)	inserted by 38/2008 s 47	1.1.2009
s 66
s 66(4)	inserted by 38/2008 s 48	1.1.2009
s 69	deleted by 38/2008 s 49	1.1.2009
Pt 9 Div 2A	inserted by 38/2008 s 50	1.1.2009
Pt 9 Div 3
s 76D	inserted by 38/2008 s 51	1.1.2009
s 78	amended by 34/1997 s 10	1.7.1997
	amended by 38/2008 s 52(1)—(4)	1.1.2009
s 80	substituted by 34/1997 s 11	1.7.1997
	amended by 38/2008 s 53	1.1.2009
s 81	substituted by 34/1997 s 11	1.7.1997
Pt 10
s 87
s 87(1)	substituted by 35/2002 s 28	28.11.2002
s 95	amended by 35/2002 s 29	28.11.2002
Pt 11
s 101
s 101(3)	amended by 33/1999 Sch (item 58)	1.7.1999
s 109
s 109(1)	s 109 redesignated as s 109(1) by 36/2011 s 30	1.1.2012
s 109(2)	inserted by 36/2011 s 30	1.1.2012
s 110
s 110(1) and (2)	substituted by 36/2011 s 31	1.1.2012
s 110(2a) and (2b)	inserted by 36/2011 s 31	1.1.2012

Transitional etc provisions associated with Act or amendments

Statutes Amendment (Stamp Duties and Other Measures) Act 2002

30—Transitional provisions

(1) The amendments made to the principal Act by section 28 of this Act apply to any objection lodged after the commencement of that section whether the assessment or decision to which the objection relates was made before or after that commencement.

(2) The amendments made to the principal Act by section 29 of this Act apply to any appeal made after the commencement of that section whether the initial objection, or the Minister's determination to which the appeal relates, was made before or after that commencement.

Payroll Tax (Nexus) Amendment Act 2010, Sch 1

3—Transitional provisions—taxation administration

The Pay-roll Tax Act 1971 will continue to be a taxation law for the purposes of the Taxation Administration Act 1996 despite its repeal and despite the enactment of clause 1 of this Schedule.

Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011

10—Transitional provision

(1) In this section—

new Part 6A means Part 6A inserted into the principal Act by this Act;

principal Act means the Taxation Administration Act 1996;

relevant time means—

(a) in relation to the Land Tax Act 1936—midnight on 30 June 2011;

(b) in any other case—1 July 2011.

(2) Unless the contrary intention appears, a term used in this section and also in new Part 6A has the same meaning in this section as it has in that Part.

(3) Part 6A applies in respect of a scheme if the scheme, or any part of the scheme—

(a) is entered into or made on or after the relevant time; or

(b) is carried out or has effect (in whole or in part) on or after the relevant time (regardless of when it was first entered into or made).

(4) However—

(a) new Part 6A does not apply to any amount of tax avoided by a person as a result of a tax avoidance scheme if, apart from the scheme, the date on which the amount of tax avoided would have been payable occurred before the relevant time; and

(b) penalty tax cannot be imposed in respect of a tax default on account of the operation of new Part 6A in respect of a scheme, or any part of a scheme, entered into or made, or carried out, before the relevant time.

Historical versions

Reprint No 1—1.7.1997
Reprint No 2—1.7.1999
Reprint No 3—28.11.2002
1.1.2009
1.7.2009
1.7.2011