South Australian Consolidated Acts

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DEBITS TAX ACT 1994 - 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.

Principal Act and amendments

New entries appear in bold.

Year

No

Title

Assent

Commencement

1994

13

Debits Tax Act 1994

12.5.1994

1.7.1994: s 2

1996

82

Statutes Amendment (Taxation Administration) Act 1996

5.12.1996

Pt 2 (ss 4—17) and Sch cl 1—1.1.1997 (Gazette 19.12.1996 p1924)

1999

41

Statutes Amendment (Financial Institutions) Act 1999

5.8.1999

Pt 2 (ss 4 & 5)—1.12.1998: s 2

2001

23

Statutes Amendment (Corporations) Act 2001

14.6.2001

Pt 13 (s 72)—15.7.2001 (being the day on which the Corporations Act 2001 of the Commonwealth came into operation: Commonwealth of Australia Gazette No. S 285, 13 July 2001) (Gazette 21.6.2001 p2270)

2004

21

Statutes Amendment (Budget 2004) Act 2004

1.7.2004

Pt 2 (ss 4—7)—1.7.2004: s 2(1)

Provisions amended

New entries appear in bold.

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

Provision

How varied

Commencement

Long title

substituted by 82/1996 s 4

1.1.1997

Pt 1



s 2

omitted under Legislation Revision and Publication Act 2002

1.7.2004

s 3



s 3(1)



account

amended by 41/1999 s 4(a)

1.12.1998


paragraph (b) deleted by 41/1999 s 4(b)

1.12.1998

account transaction

paragraph (b) deleted by 41/1999 s 4(c)

1.12.1998

assessment

substituted by 82/1996 s 5(a)

1.1.1997

bank

deleted by 41/1999 s 4(d)

1.12.1998

cheque

substituted by 41/1999 s 4(e)

1.12.1998

Commissioner

substituted by 82/1996 s 5(b)

1.1.1997

excluded debit

amended by 82/1996 Sch cl 1

1.1.1997


amended by 41/1999 s 4(f)

1.12.1998

exempt debit

amended by 41/1999 s 4(g)

1.12.1998

financial institution

substituted by 41/1999 s 4(h)

1.12.1998

incomplete

amended by 41/1999 s 4(i)

1.12.1998

non-bank financial institution

deleted by 41/1999 s 4(j)

1.12.1998

officer

deleted by 82/1996 s 5(c)

1.1.1997

payment order

deleted by 41/1999 s 4(k)

1.12.1998

taxable debit

amended by 21/2004 s 4

1.7.2004

s 3(2)

amended by 23/2001 s 72

15.7.2001

s 3(5)

deleted by 82/1996 s 5(d)

1.1.1997

s 3(7)

amended by 82/1996 s 5(e), (f)

1.1.1997

s 3(8)

deleted by 82/1996 s 5(g)

1.1.1997

s 3(9)

amended by 41/1999 s 4(l)

1.12.1998

s 3(10)

deleted by 82/1996 s 5(h)

1.1.1997

s 5

substituted by 82/1996 s 6

1.1.1997

s 5A

inserted by 21/2004 s 5

1.7.2004

ss 6 and 7

deleted by 82/1996 s 6

1.1.1997

Pt 2



s 8



s 8(2)

amended by 41/1999 s 5

1.12.1998

s 9

amended by 82/1996 Sch cl 1

1.1.1997

Pt 3



s 11

substituted by 82/1996 s 7

1.1.1997

s 12



s 12(2)

substituted by 82/1996 s 8

1.1.1997

s 13



s 13(4)

amended by 82/1996 s 9(a)

1.1.1997

s 13(5a)

inserted by 82/1996 s 9(b)

1.1.1997

s 13(6)

amended by 82/1996 Sch cl 1

1.1.1997

s 14



s 14(1)

amended by 82/1996 Sch cl 1

1.1.1997

Pt 4



heading

substituted by 82/1996 s 10

1.1.1997

s 15



s 15(1)—(3)

amended by 82/1996 Sch cl 1

1.1.1997

s 15(3a)

inserted by 82/1996 s 11

1.1.1997

s 16

substituted by 82/1996 s 12

1.1.1997

s 17



s 17(1)

amended by 82/1996 s 13(a)

1.1.1997

s 17(2)—(4)

substituted by 82/1996 s 13(b)

1.1.1997

s 17(5)

amended by 82/1996 Sch cl 1

1.1.1997

ss 18—22

deleted by 82/1996 s 14

1.1.1997

Pt 5

deleted by 82/1996 s 15

1.1.1997

Pt 6

deleted by 82/1996 s 15

1.1.1997

Pt 7

deleted by 82/1996 s 15

1.1.1997

Pt 8



s 44



s 44(1) and (2)

amended by 82/1996 Sch cl 1

1.1.1997

s 44(3)

inserted by 21/2004 s 6

1.7.2004

ss 45—52

deleted by 82/1996 s 16

1.1.1997

s 53



s 53(2)

amended by 82/1996 Sch cl 1

1.1.1997

s 54

deleted by 82/1996 s 17

1.1.1997


inserted by 21/2004 s 7

1.7.2004

Sch 

Sch 1 redesignated as Sch by 82/1996 Sch cl 1

1.1.1997

Schs 2 and 3

deleted by 82/1996 Sch cl 1

1.1.1997

Transitional etc provisions associated with Act or amendments

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 (No. 8 of 2000)

4—Prescribed modification of State taxing laws (s 7(1))

Each State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect:

(1) "This State taxing law is to be read together with its corresponding applied law as a single body of law.".

(2) The principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

Historical versions

Reprint No 1—1.1.1997


Reprint No 2—5.8.1999 contains retrospective amendment to 1.12.1998


Reprint No 3—15.7.2001