South Australian Consolidated Acts South Australian Consolidated Acts (1) In this Act—
"account" means—
(a) an
account kept with a financial institution, being an account to which payments
by the financial institution in respect of cheques drawn on the
financial institution by the account holder, or by any one or more of the
account holders, may be debited; or
"account holder" means the person in whose name, or either or any of the
persons in whose names, the account is kept;
"account transaction", in relation to an account, means—
(a) the
payment of a cheque; or
(c) the
doing of any other act or thing,
that will result in the making of a debit to that account;
"assessment" means an assessment or reassessment by the Commissioner under
Part 3 of the Taxation Administration Act 1996 ;
"certificate of exemption" means a certificate under section 13;
"cheque" has the same meaning as in the Cheques Act 1986 of the
Commonwealth;
"Commissioner" means the person appointed or acting as the Commissioner of
State Taxation, and includes a person appointed or acting as a Deputy
Commissioner of State Taxation (see Part 9 of the Taxation Administration
Act 1996 );
"company" means a body corporate, a partnership or any other unincorporated
association or body of persons;
"eligible debit" means a debit (other than an excluded debit or an
exempt debit) made to an account;
"excepted goods", in relation to a Department, authority, corporation or body,
means goods, or goods included in a class of goods, that are declared by the
regulations to be excepted goods;
"excepted services", in relation to a Department, authority, corporation or
body, means services, or services included in a class of services, that are
declared by the regulations to be excepted services;
"excluded debit" means a debit—
(a) made
to an account kept with a financial institution in the name of—
(i)
the Governor-General or the Governor of a State; or
(ii)
a government of a country other than Australia; or
(iii)
a person who, but for section 10(3), would be entitled to
exemption from the tax by virtue of any other law of the State of South
Australia, being a debit made in relation to a transaction or transactions
carried out by or on behalf of the person for purposes related wholly and
exclusively to the person's private or domestic affairs, other than purposes
related to activities that constitute the carrying on of a business by that
person in Australia; or
(iv)
an organisation other than—
(A) a Department of the Government of the
Commonwealth or of a State or Territory; or
(B) an authority of the Commonwealth or of
a State or Territory; or
(C) a council within the meaning of the
Local Government Act 1934 ,
that, but for section 10(3), would be entitled to exemption from the tax by
virtue of any other law of the State of South Australia, being a debit made in
relation to a transaction or transactions carried out by or on behalf of the
organisation wholly or exclusively in engaging in its official activities; or
(v)
any of the following:
(A) a public benevolent or a religious
institution;
(B) a public hospital or a hospital that is
carried on by an association or other body of persons otherwise than for
purposes of profit or gain to the individual members of that association or
other body;
(C) a university, a government college or
government school, or a college or school that is carried on by an association
or other body of persons otherwise than for purposes of profit or gain to the
individual members of that association or other body,
being a debit made in relation to a transaction or transactions carried out by
or on behalf of the institution, hospital, university, college or school, as
the case may be, wholly and exclusively in furtherance of its objects; or
(vi)
a society, institution or organisation that has been
established, and is carried on, wholly and exclusively for the purpose of
raising money for, or otherwise promoting the interests of, a specified
institution, hospital, university, college or school referred to in
subparagraph (v), being a debit made in relation to a transaction or
transactions carried out by or on behalf of that society, institution or
organisation wholly and exclusively in furtherance of its objects; or
(vii)
any of the following:
(A) a Department of the Government of the
Commonwealth or of a State or Territory;
(B) an authority of the Commonwealth or of
a State or Territory;
(C) a council within the meaning of the
Local Government Act 1934 ,
other than such a Department, authority, corporation or body the sole or
principal function of which is to carry on an activity in the nature of a
business (whether or not for profit), not being a debit made in relation to a
transaction or transactions entered into by or on behalf of the Department,
authority, corporation or body in connection with the carrying on of an
activity (other than an activity that forms a minor or insignificant part of
the functions of the Department, authority, corporation or body) in the nature
of a business (whether or not for profit); or
(viii)
an authority of the Commonwealth, or of a State or
Territory, that is prescribed for the purposes of this subparagraph; or
(ix)
an organisation that is established by an agreement to
which Australia is a party and which obliges Australia to grant that
organisation an exemption from the tax, being a debit made in relation to a
transaction or transactions carried out by or on behalf of the organisation
wholly and exclusively in engaging in its official activities; or
(x)
a person who holds an office in an organisation
established by an agreement to which Australia is a party and which obliges
Australia to grant the holder of that office an exemption from the tax, being
a debit made in relation to a transaction or transactions carried out by or on
behalf of the person for purposes related wholly and exclusively to his or her
private or domestic affairs, other than purposes related to activities that
constitute the carrying on of a business by that person in Australia; or
(b) made
to an account kept with a financial institution (in this
paragraph called the "account keeping institution") in the name of another
financial institution (in this paragraph called the "account holding
institution ) where—
(i)
either of the following conditions is satisfied:
(A) the business carried on by the account
holding institution in South Australia consists wholly or principally of
banking business;
(B) all debits made, or to be made, to the
account are in connection with banking business carried on by the account
holding institution in South Australia; and
(ii)
the debit is not in connection with a cheque drawn on the
account keeping institution by the account holding institution where the
cheque was, at a time when it was incomplete, delivered by the account holding
institution to a customer under an agreement under which the customer was
authorised to fill up the cheque; or
(c) the
tax in respect of which cannot be recovered from the account holder or
account holders by the financial institution with which the account is kept;
or
(d) that
is made to an account kept with a financial institution that is
an "offshore banking unit" (within the meaning of Division 11A of Part III of
the Income Assessment Act 1936 of the Commonwealth), being a debit
made in relation to an "offshore banking activity" (within the meaning of
section 121B of that Act); or
(e) that
is included in a kind or class of debits that is prescribed for the purposes
of this paragraph;
"exempt account" means an account kept in South Australia in respect of which
a certificate of exemption is in force;
"exempt debit", in relation to an account, means a debit—
(a) that
is—
(i)
made in error or to correct an error; or
(ii)
required because of the dishonouring or stopping of a
cheque; or
(b) that
is made for the purpose of deducting an amount under section 221 YHZC (1A) of
the Income Tax Assessment Act 1936 of the Commonwealth; or
(c) that
is made for the purpose of recovering from the account holder an amount equal
to an amount of tax that the financial institution has paid or is liable to
pay; or
(d) that
is made for the purpose of recovering from the account holder an amount in
respect of an amount of duty paid or payable under the Financial
Institutions Duty Act 1983 ; or
(e) that
is included in a kind or class of debits that is prescribed for the purposes
of this paragraph;
"financial institution" has the same meaning as in the Cheques Act 1986
of the Commonwealth;
"goods" includes water, gas and electricity;
"incomplete", in relation to a cheque, means wanting in a material particular
necessary for the cheque to be, on its face, a complete cheque;
"month" means one of the 12 months of the year;
"person" includes—
(a) a
body politic; and
(b) a
body corporate; and
(c) a
partnership; and
(d) any
other unincorporated association or body of persons;
"tax" means tax imposed by this Act;
"taxable account" means an account (other than an exempt account) kept in
South Australia;
"taxable debit" means a debit (other than an exempt debit) made to an account
on or before 30 June 2005.
(2) For the purposes
of this Act, a person is to be taken to have been a resident of South
Australia at a particular time if—
(a) in
the case of a person other than a company—
(i)
that person resided in South Australia at that time; or
(ii)
except in the case where the Commissioner is satisfied
that that person's permanent place of residence at that time was outside South
Australia—that person was domiciled in South Australia at that time;
(b) in
the case of a company being a body corporate incorporated at that time under a
law other than the Corporations Act 2001 of the Commonwealth—
(i)
the company was incorporated in South Australia at that
time; or
(ii)
if the company was incorporated outside South Australia
at that time, at that time the company carried on business in South Australia
and either—
(A) had its central management and control
in South Australia; or
(B) had its voting power controlled by
shareholders who were residents of South Australia; or
(ba) in
the case of a company being a body corporate incorporated at that time under
the Corporations Act 2001 of the Commonwealth—
(i)
the company was, under that Act, taken to be registered
in South Australia at that time; or
(ii)
if the company was, under that Act, taken to be
registered outside South Australia at that time, at that time the company
carried on business in South Australia and either—
(A) had its central management and control
in South Australia; or
(B) had its voting power controlled by
shareholders who were residents of South Australia; or
(c) in
the case of a company being a partnership or other unincorporated association
or body of persons—any member of the partnership or other association or
body was a resident of South Australia at that time.
(3) Where a debit made
to an account is subsequently reversed, the debit is, for the purposes of this
Act, to be taken to be, and to have always been, an exempt debit.
(4) For the purposes
of this Act, if a Department, authority, corporation or body referred to in
paragraph (a)(vii) of the definition of "excluded debit in subsection (1)
supplies goods (other than excepted goods) or provides services (other than
excepted services) to the public for payment, the supply of those goods or the
provision of those services by the Department, authority, corporation or body
is to be taken to constitute the carrying on of an activity in the nature of a
business by the Department, authority, corporation or body.
(6) Where—
(a) this
Act provides that an account holder or person is guilty of an offence; and
(b) the
account holder or person is a partnership or an unincorporated association or
other body of persons,
that reference to the account holder or person is—
(c) in
the case of a partnership—to be read as a reference to each member of
the partnership; and
(d) in
the case of another unincorporated association or other body of
persons—to be read as a reference to each member of the committee of
management of the association or body.
(7) Where a liability
is imposed on a person, being a partnership or other unincorporated
association or body of persons, to pay any tax or other amount under this Act
or any penalty tax or interest under Part 5 of the Taxation
Administration Act 1996 , that liability is to be taken to be imposed
jointly and severally on the persons who are the members of the partnership or
other association or body at the time when the liability arises.
(9) A reference in
this Act to an account kept with a financial institution includes a reference
to an account kept by way of withdrawable share capital in, or money deposited
with, the institution.