South Australian Consolidated Acts South Australian Consolidated Acts (1) Notwithstanding
anything contained in this Act but except as provided in subsection (2)
of this section, gift duty shall not be payable in respect of—
(a) a
contribution by an employer to, or for the purpose of establishing, a fund for
the purpose of providing retiring allowances, pensions or other personal
benefits for his employees, or any class or classes of his employees, or their
dependants; or
(b) a
payment made by an employer, or by the trustees of a fund established by an
employer for the purpose of making payments to an employee or the dependants
of an employee, in consequence of the retirement of an employee from the
service of the employer or in consequence of his death, where the payment is
or payments are not excessive having regard to the remuneration of the
employee at the time of his retirement or death, to his length of service with
the employer and to any payments made to other employees in similar
circumstances and such other relevant facts as may be submitted to or
otherwise known to the Commissioner; or
(c) any
gratuity or bonus paid by an employer to an employee during the continuance of
the employment where the gratuity or bonus is paid in recognition of special
or faithful services rendered and is not excessive having regard to the
remuneration of the employee, to his length of service with the employer and
to any payments made to other employees in similar circumstances and such
other relevant facts as may be submitted to or otherwise known to
the Commissioner; or
(d) any
payments in lieu of wages or salary made by an employer to an employee during
his illness or invalidity where the payments are not excessive having regard
to the wages or salary to which the employee is ordinarily entitled and to any
payments made to other employees in similar circumstances and such other
relevant facts as may be submitted to or otherwise known to the Commissioner;
or
(e) any
gift to, or wholly for the benefit of, or by, an institution, organisation or
body of persons, whether incorporated or not incorporated, for the sole or
predominant purpose of the relief of poverty, the advancement of religion,
science or education in Australia, or a benevolent institution or benevolent
society formed and operating in Australia or any of the bodies referred to in
paragraph 6 of Schedule 2 to the Succession Duties Act 1929 or any
society or institution for the time being approved by the Commissioner for the
purposes of this paragraph whose resources are in accordance with its rules or
objects used wholly or predominantly for—
(i)
any purpose directly or indirectly connected with defence
or the amelioration of the condition of past or present members of the Naval,
Military or Air Forces of the Commonwealth or their dependants or for the
promotion of any other patriotic object; or
(ii)
any other purpose that in the opinion of the Commissioner
warrants that society or institution being regarded as a charitable society or
institution; or
(f) any
gift to or by the Commonwealth or a State of the Commonwealth; or
(g) any
gift to, or wholly for the benefit of, an institution, organisation or body of
persons, whether incorporated or not incorporated, that, in the opinion of
the Commissioner, is formed and carried on and whose resources are used for
the benefit of the public generally and are not used for the benefit of any
particular person or persons; or
(h) any
gift to or by a council as defined in the Planning and Development
Act 1966 as amended; or
(i)
any gift where the Commissioner is satisfied—
(i)
that the value of the gift together with all other gifts
made by the same donor to the same donee, whether at the same time, within
eighteen months previously (whether wholly or partly before the commencement
of this Act or not) or within eighteen months subsequently, does not exceed in
the aggregate two hundred dollars and that the gift is made as part of the
normal expenditure of the donor; or
(ii)
that the gift is made for or towards the maintenance of
the wife, husband, child or other person dependent on the donor or for or
towards the education or apprenticeship of a child or other person dependent
on the donor and is not excessive in amount having regard to the legal or
moral obligations of the donor to afford the maintenance, education or
apprenticeship; or
(j) any
premiums, not exceeding five hundred dollars per annum, paid by a person on
insurance policies effected by him on his own life and expressed to be for the
benefit of his wife or any of his children; or
(k) any
moneys paid by an employer to an employee who is a member of or attached to
the Naval, Military or Air Forces of the Commonwealth for the purpose of
augmenting the employee's pay as a member of any of those Forces.
(2) Where any payment,
gratuity or bonus referred to in paragraph (b), (c) or (d) of
subsection (1) of this section is found to be excessive within the
meaning of that paragraph, gift duty shall be payable under this Act only on
the part of the payment, gratuity or bonus by which the payment, gratuity or
bonus exceeds any part thereof that is found not to be excessive.