South Australian Consolidated Acts South Australian Consolidated ActsSchedule—Transitional provisions
In this Schedule—
Commissioner of Stamps means the Commissioner as defined by the Land Tax
Act 1936 , or as defined by another taxation law, before the relevant
commencement date;
relevant commencement date , in relation to a taxation law referred to in a
paragraph of section 4, means the date on which that paragraph comes into
force;
repealed provision means a provision of a taxation law repealed or struck out
by the Statutes Amendment (Taxation Administration) Act 1996 .
(1) Assessments may be
made under Part 3, on or after the relevant commencement date, of liabilities
under a taxation law whether arising before or on or after that commencement
date.
(2) An assessment made
under a repealed provision is, on or after the relevant commencement date, to
be taken to be an assessment for the purposes of Part 3 and the other
provisions of this Act.
(3) Section 11(1)
applies in relation to instruments produced to the Commissioner on or after
the relevant commencement date in relation to the Stamp Duties Act 1923
whether the instruments were executed before or on or after that date.
(4) Section 11(2)
applies in relation to returns made or lodged under a taxation law on or after
the relevant commencement date whether the returns relate to liabilities
arising before or on or after that commencement date.
The provisions of Part 4 apply in relation to refunds or refund applications
relating to tax under a taxation law on or after the relevant commencement
date whether the amount sought to be refunded was paid before or on or after
that commencement date.
(1) Interest and
penalty tax under Part 5 are payable in relation to a tax default occurring on
or after the relevant commencement date whether the tax liability in respect
of which the default occurs arose before or on or after that commencement
date.
(2) If a tax default
or other default occurred or commenced under a taxation law before the
relevant commencement date, the Commissioner may make an assessment under this
Act, on or after that commencement date, of any additional tax that would have
been payable or assessable under that taxation law in relation to the default
if the Statutes Amendment (Taxation Administration) Act 1996 had not been
enacted, and this Act will apply, subject to subclause (3), as if the
additional tax were penalty tax under this Act.
(3) Interest will not
be payable under Part 5 in respect of a tax default that consists of a failure
to pay additional tax referred to in subclause (2).
(4) In this
clause—
additional tax means additional, penal or penalty tax or duty, or any tax or
duty payable by way of a fine or penalty, under a repealed provision.
5—Special tax return arrangements
(1) Any special tax
return arrangement in force under a repealed provision immediately before the
relevant commencement date ceases to be in force on that commencement date.
(2) The reference in
subclause (1) to a special tax return arrangement is a reference to a
decision of the Commissioner of Stamps to vary, or authorise a departure from,
or exempt a person from, requirements of a taxation law as to the lodging of
returns, the stamping of instruments or the payment of tax.
(1) The provisions of
Part 7 apply on or after the relevant commencement date in relation to all
undischarged liabilities under a taxation law whether arising before or on or
after that commencement date.
(2) Subclause (1)
does not affect any action or legal proceeding for the recovery of an amount
under a taxation law commenced before the relevant commencement date, and any
such action or proceeding may be continued and completed as if the Statutes
Amendment (Taxation Administration) Act 1996 had not been enacted.
(3) Subclause (1)
does not affect any decision of the Commissioner of Stamps of a kind referred
to in section 45 made under a repealed provision.
The provisions of Part 8 relating to the keeping of records apply on or after
the relevant commencement date in relation to records commenced to be kept
under a taxation law before that commencement date as well as to such records
commenced to be kept on or after that commencement date.
8—Commissioners and authorised officers
(1) The persons
holding appointments as Commissioner of Stamps and Deputy Commissioner of
Stamps immediately before the commencement of this Act continue as
Commissioner of State Taxation and Deputy Commissioner of State Taxation
respectively under this Act.
(2) A reference in any
other Act or any instrument to the Commissioner of Stamps or the Commissioner
of Land Tax is to be read as a reference to the Commissioner as defined by
this Act.
(3) The persons
holding appointments as authorised officers for the purposes of the Stamp
Duties Act 1923 immediately before the commencement of this Act continue
as authorised officers under this Act.
(1) The provisions of
Part 10—
(a)
apply on or after the relevant commencement date in relation to assessments
made under a repealed provision in the same way as to assessments made under
this Act; and
(b)
apply on or after the relevant commencement date in relation to decisions made
by the Commissioner of Stamps that could have been the subject of objection
under a taxation law as in force immediately before that commencement date in
the same way as to decisions made by the Commissioner under a taxation law
that are not declared to be non-reviewable decisions.
(2) Subclause (1)
does not apply to an assessment or decision if an objection has been lodged
against the assessment or decision under a taxation law before the relevant
commencement date.
(3) Proceedings on an
objection lodged under a taxation law before the relevant commencement date
may be continued and completed as if the Statutes Amendment (Taxation
Administration) Act 1996 had not been enacted.
(4) Appeal proceedings
in relation to a decision on an objection lodged under a taxation law before
the relevant commencement date may be commenced and completed, or continued
and completed, as if the Statutes Amendment (Taxation Administration)
Act 1996 had not been enacted.
Section 115 applies on or after the relevant commencement date in
relation to proceedings relating to a taxation law commenced after that
commencement date whether the proceedings relate to matters or things
occurring before or on or after that commencement date.
11—Acts Interpretation Act
The Acts Interpretation Act 1915 applies, except to the extent of any
inconsistency with the provisions of this Schedule, to the amendments effected
by the Statutes Amendment (Taxation Administration) Act 1996 .