South Australian Consolidated Acts South Australian Consolidated ActsNotes
• 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.
Legislation repealed by principal
Act
The Land Tax Act 1936 repealed the following:
Taxation Act 1927
Taxation Amendment Act 1927
Taxation Act Amendment Act 1929
Taxation Act 1930
Land Tax Act 1931
Taxation Act 1933
Taxation Act 1934
Taxation Act 1935
Principal Act and amendments
New entries appear in bold.
|
Year |
No |
Title |
Assent |
Commencement |
|
1936 |
2318 |
26.11.1936 |
7.1.1937 (Gazette 7.1.1937 p1) |
|
|
1942 |
34 |
Land Tax Act Amendment Act 1942 |
26.11.1942 |
26.11.1942 |
|
1948 |
16 |
Land Tax Act Amendment Act 1948 |
23.9.1948 |
23.9.1948 |
|
1952 |
47 |
Land Tax Act Amendment Act 1952 |
4.12.1952 |
4.12.1952 |
|
1961 |
8 |
Land Tax Act Amendment Act 1961 |
19.10.1961 |
19.10.1961 |
|
1965 |
32 |
Land Tax Act Amendment Act 1965 |
2.12.1965 |
2.12.1965 |
|
1966 |
39 |
Land Tax Act Amendment Act 1966 |
25.8.1966 |
25.8.1966 |
|
1967 |
40 |
Land Tax Act Amendment Act 1967 |
28.9.1967 |
22.2.1968: s 1(1) |
|
1969 |
56 |
Land Tax Act Amendment Act 1969 |
4.12.1969 |
21.5.1970 (Gazette 21.5.1970 p1842) |
|
1970 |
49 |
Land Tax Act Amendment Act 1970 |
10.12.1970 |
30.6.1971 (Gazette 10.6.1971 p2830) |
|
1971 |
53 |
Land Tax Act Amendment Act 1971 |
23.9.1971 |
23.9.1971 |
|
1972 |
78 |
Land Tax Act Amendment Act 1972 |
5.10.1972 |
At midnight on 30.6.1972: s 2 |
|
1972 |
79 |
Statutes Amendment (Valuation of Land) Act 1972 |
5.10.1972 |
1.6.1972: s 2 |
|
1974 |
16 |
Rates and Taxes Remission Act 1974 |
4.4.1974 |
1.7.1973: s 2 |
|
1974 |
109 |
Land Tax Act Amendment Act 1974 |
5.12.1974 |
5.12.1974 |
|
1975 |
48 |
Land Tax Act Amendment Act 1975 |
10.4.1975 |
2.6.1975 (Gazette 22.5.1975 p1987) |
|
1975 |
98 |
Statutes Amendment (Rates and Taxes Remission)
Act 1975 |
20.11.1975 |
1.7.1975: s 2 |
|
1976 |
41 |
Land Tax Act Amendment Act 1976 |
22.10.1976 |
30.6.1976: s 2 |
|
1977 |
32 |
Land Tax Act Amendment Act 1977 |
27.10.1977 |
30.6.1977: s 2 |
|
1977 |
55 |
Statutes Amendment (Rates and Taxes Remission)
Act 1977 |
15.12.1977 |
1.7.1978: s 2 |
|
1979 |
61 |
Land Tax Act Amendment Act 1979 |
8.11.1979 |
30.6.1979: s 2 |
|
1981 |
29 |
Statutes Amendment (Valuation of Land) Act 1981 |
19.3.1981 |
30.6.1981 (Gazette 4.6.1981 p1640) |
|
1982 |
79 |
Land Tax Act Amendment Act 1982 |
9.9.1982 |
30.6.1982: s 2 except s 15—8.12.1983 (Gazette
8.12.1983 p1616) |
|
1983 |
80 |
Land Tax Act Amendment Act 1983 |
24.11.1983 |
30.6.1983: s 2 |
|
1984 |
88 |
Valuation of Land Act Amendment Act 1984 |
29.11.1984 |
11.7.1985 (Gazette 4.7.1985 p6) |
|
1985 |
79 |
Land Tax Act Amendment Act 1985 |
22.8.1985 |
At midnight on 30.6.1985: s 2 |
|
1986 |
62 |
Land Tax Act Amendment Act 1986 |
6.11.1986 |
At midnight on 30.6.1986: s 2(1) except s 7 &
Sch—18.5.1987 (Gazette 23.4.1987 p1072) |
|
1986 |
78 |
4.12.1986 |
1.4.1987 (Gazette 26.3.1987 p702) |
|
|
1987 |
2 |
Statutes Amendment (Taxation) Act 1987 |
5.3.1987 |
5.3.1987 |
|
1987 |
72 |
Land Tax Act Amendment Act 1987 |
5.11.1987 |
At midnight on 30.6.1987: s 2 |
|
1988 |
63 |
Land Tax Act Amendment Act 1988 |
27.10.1988 |
At midnight on 30.6.1988: s 2 |
|
1989 |
48 |
Land Tax Act Amendment Act 1989 |
31.8.1989 |
At midnight on 30.6.1989: s 2 |
|
1990 |
44 |
Land Tax Act Amendment Act 1990 |
25.10.1990 |
At midnight on 30.6.1990: s 2 |
|
1991 |
46 |
Land Tax (Miscellaneous) Amendment Act 1991 |
21.11.1991 |
At midnight on 30.6.1991: s 2 |
|
1992 |
50 |
Land Tax (Rates) Amendment Act 1992 |
29.10.1992 |
At midnight on 30.6.1992: s 2 |
|
1992 |
71 |
Statutes Amendment (Expiation of Offences) Act 1992 |
19.11.1992 |
1.3.1993 (Gazette 18.2.1993 p600) |
|
1993 |
77 |
Land Tax (Rates) Amendment Act 1993 |
27.10.1993 |
At midnight on 30.6.1993: s 2 |
|
1994 |
63 |
Land Tax (Scale Adjustment) Amendment Act 1994 |
3.11.1994 |
At midnight on 30.6.1994: s 2 |
|
1995 |
70 |
Land Tax (Home Unit Companies) Amendment Act 1995 |
2.11.1995 |
At midnight on 30.6.1995: s 2 |
|
1996 |
38 |
Statutes Amendment (Community Titles) Act 1996 |
9.5.1996 |
ss 9 & 10—4.11.1996 (Gazette 31.10.1996
p1460) |
|
1996 |
82 |
Statutes Amendment (Taxation Administration) Act 1996 |
5.12.1996 |
Pt 4 (ss 34—62) & Sch (cl 3)—1.7.1997
(Gazette 19.12.1996 p1924) |
|
1997 |
81 |
Land Tax (Land Held On Trust) Amendment Act 1997 |
24.12.1997 |
24.12.1997 |
|
1999 |
83 |
Land Tax (Intensive Agistment) Amendment Act 1999 |
2.12.1999 |
At midnight on 30.6.1999: s 2 |
|
2001 |
27 |
Statutes Amendment (Taxation Measures) Act 2001 |
26.7.2001 |
Pt 2 (s 4)—26.7.2001: s 2(1) |
|
2005 |
28 |
Statutes Amendment (Budget 2005) Act 2005 |
30.6.2005 |
Pt 2 (ss 4—7)—at midnight on 30.6.2005:
s 2(1) |
|
2006 |
43 |
Statutes Amendment (Domestic Partners) Act 2006 |
14.12.2006 |
Pt 50 (s 144)—1.6.2007 (Gazette 26.4.2007 p1352) |
|
2007 |
33 |
Statutes Amendment (Budget 2007) Act 2007 |
9.8.2007 |
Pt 3 (ss 5 & 6)—at midnight on 30.6.2008: s 2(3) |
|
2008 |
38 |
Statutes Amendment and Repeal (Taxation Administration) Act
2008 |
23.10.2008 |
Pt 3 (s 24)—1.7.2009 (Gazette 11.12.2008
p5475) |
Provisions amended since 3 February
1976
• Legislative history prior to 3 February 1976 appears in marginal
notes and footnotes included in the consolidation of this Act contained in
Volume 5 of The Public General Acts of South Australia 1837-1975 at page
575.
• Certain textual alterations were made to this Act by the
Commissioner of Statute Revision when preparing the reprint of the Act that
incorporated all amendments in force as at 18 May 1987. A Schedule of these
alterations was laid before Parliament on 6 August 1987.
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 34 |
1.7.1997 |
|
Pt 1 |
heading deleted by 82/1996 s 35 |
1.7.1997 |
|
s 1 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
ss 2 and 3 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 2 |
|
|
|
s 2(1) |
s 4(1) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 4(1) redesignated as s 2(1) by 82/1996 s 62 |
1.7.1997 |
|
inserted by 63/1994 s 3 |
1.7.1994 |
|
|
inserted by 82/1996 s 36(a) |
1.7.1997 |
|
|
amended by 79/1982 s 3 |
30.6.1982 |
|
|
|
amended by 83/1999 s 3(a) |
1.7.1999 |
|
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
|
substituted by 82/1996 s 36(b) |
1.7.1997 |
|
contribution |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
contributor |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
inserted by 83/1999 s 3(b) |
1.7.1999 |
|
|
declared rural land |
substituted by 41/1976 s 3 |
30.6.1976 |
|
|
deleted by 29/1981 s 9(a) |
30.6.1981 |
|
inserted by 50/1992 s 3(a) |
1.7.1992 |
|
|
determination of unimproved value |
deleted by 29/1981 s 9(b) |
30.6.1981 |
|
inserted by 29/1981 s 9(b) |
30.6.1981 |
|
|
inserted by 70/1995 s 3(a) |
1.7.1995 |
|
|
improvements |
deleted by 29/1981 s 9(c) |
30.6.1981 |
|
substituted by 28/2005 s 4(1) |
1.7.2005 |
|
|
liquidator |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 36(c) |
1.7.1997 |
|
the metropolitan area |
substituted by 80/1983 s 3 |
30.6.1983 |
|
|
deleted by 44/1990 s 3 |
1.7.1990 |
|
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
|
amended by 48/1989 s 3(a), (b) |
1.7.1989 |
|
|
amended by 50/1992 s 3(b), (c) |
1.7.1992 |
|
particular notice |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 36(d) |
1.7.1997 |
|
regulation |
deleted in pursuance of the Acts Republications Act 1967 |
18.5.1987 |
|
inserted by 72/1987 s 3 |
1.7.1987 |
|
|
returns |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 36(e) |
1.7.1997 |
|
inserted by 48/1989 s 3(c) |
1.7.1989 |
|
|
site improvements |
deleted by 29/1981 s 9(d) |
30.6.1981 |
|
inserted by 29/1981 s 9(d) |
30.6.1981 |
|
|
tax |
substituted by 82/1996 s 36(f) |
1.7.1997 |
|
amended by 82/1996 s 36(g) |
1.7.1997 |
|
|
taxpayer in a representative capacity |
deleted by 82/1996 s 36(h) |
1.7.1997 |
|
Treasurer |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
unimproved value |
deleted by 29/1981 s 9(e) |
30.6.1981 |
|
s 2(2) |
s 4(2) deleted by 29/1981 s 9(f) |
30.6.1981 |
|
|
s 4(2) inserted by 70/1995 s 3(b) |
1.7.1995 |
|
|
s 4(2) redesignated as s 2(2) by 82/1996 s 62 |
1.7.1997 |
|
s 2(3) |
inserted by 28/2005 s 4(2) |
1.7.2005 |
|
s 3 |
s 5 inserted by 82/1996 s 37 |
1.7.1997 |
|
|
s 5 redesignated as s 3 by 82/1996 s 62 |
1.7.1997 |
|
Pt 2 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
amended by 2/1987 s 4 |
5.3.1987 |
|
|
deleted by 82/1996 s 37 |
1.7.1997 |
|
Pt 3 |
heading deleted by 82/1996 s 38 |
1.7.1997 |
|
s 4 |
|
|
|
s 4(1) |
s 10(1) amended by 41/1976 s 4 |
30.6.1976 |
|
|
s 10(1) amended by 32/1977 s 3(a)—(c) |
30.6.1977 |
|
|
s 10(1) amended by 61/1979 s 3(a) |
30.6.1979 |
|
|
s 10(1) amended by 79/1982 s 4 |
30.6.1982 |
|
|
s 10(1) amended by 62/1986 s 3 |
1.7.1986 |
|
|
s 10(1) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10(1) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 10(1) redesignated as s 4(1) by 82/1996 s 62 |
1.7.1997 |
|
|
amended by 28/2005 s 5(1), (2) |
1.7.2005 |
|
s 4(2) |
s 10(2) substituted by 82/1996 s 39 |
1.7.1997 |
|
|
s 10(2) redesignated as s 4(2) by 82/1996 s 62 |
1.7.1997 |
|
s 4(3) |
s 10(3) deleted by 32/1977 s 3(d) |
30.6.1977 |
|
|
s 10(3) inserted by 61/1979 s 3(b) |
30.6.1979 |
|
|
s 10(3) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 10(3) redesignated as s 4(3) by 82/1996 s 62 |
1.7.1997 |
|
s 4(4) and (5) |
s 10(4) and (5) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10(4) and (5) redesignated as s 4(4) and (5) by 82/1996
s 62 |
1.7.1997 |
|
s 5 before substitution by 28/2005 |
s 10A inserted by 61/1979 s 4 |
30.6.1979 |
|
|
s 10A redesignated as s 5 by 82/1996 s 62 |
1.7.1997 |
|
s 5(2) |
s 10A(2) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 10A(2) redesignated as s 5(2) by 82/1996 s 62 |
1.7.1997 |
|
s 5(3) |
s 10A(3) amended by 82/1996 s 40(a), Sch cl 3 |
1.7.1997 |
|
|
s 10A(3) redesignated as s 5(3) by 82/1996 s 62 |
1.7.1997 |
|
s 5(4) and (5) |
s 10A(4) and (5) substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(4) and (5) redesignated as s 5(4) and (5) by 82/1996
s 62 |
1.7.1997 |
|
s 5(6) |
s 10A(6) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(6) amended by 71/1992 s 3(1) (Sch) |
1.3.1993 |
|
|
s 10A(6) amended by 82/1996 s 40(b), Sch cl 3 |
1.7.1997 |
|
|
s 10A(6) redesignated as s 5(6) by 82/1996 s 62 |
1.7.1997 |
|
s 5(8) |
s 10A(8) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 10A(8) redesignated as s 5(8) by 82/1996 s 62 |
1.7.1997 |
|
s 5(9) |
s 10A(9) substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(9) substituted by 71/1992 s 3(1) (Sch) |
1.3.1993 |
|
|
s 10A(9) amended by 82/1996 s 40(c) |
1.7.1997 |
|
|
s 10A(9) redesignated as s 5(9) by 82/1996 s 62 |
1.7.1997 |
|
s 5(10) |
s 10A(10) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(10) redesignated as s 5(10) by 82/1996
s 62 |
1.7.1997 |
|
s 5(11) |
s 10A(11) amended by 79/1982 s 5(a), (b) |
30.6.1982 |
|
|
s 10A(11) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(11) amended by 72/1987 s 4(a) |
1.7.1987 |
|
|
s 10A(11)(a)(ii) deleted by 70/1995 s 4(a) |
1.7.1995 |
|
|
s 10A(11) redesignated as s 5(11) by 82/1996
s 62 |
1.7.1997 |
|
s 10A(12) |
s 10A(12) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 10A(12) deleted by 70/1995 s 4(b) |
1.7.1995 |
|
s 5(12) |
s 10A(12a) inserted by 79/1982 s 5(c) |
30.6.1982 |
|
|
s 10A(12a) substituted by 72/1987 s 4(b) |
1.7.1987 |
|
|
s 10A(12a) redesignated as s 5(12) by 82/1996
s 62 |
1.7.1997 |
|
s 10A(14) |
deleted by 82/1996 s 40(d) |
1.7.1997 |
|
s 5 |
substituted by 28/2005 s 6 |
1.7.2005 |
|
s 5(13) |
|
|
|
close personal relationship |
inserted by 43/2006 s 144(1) |
1.6.2007 |
|
close relative |
amended by 43/2006 s 144(2) |
1.6.2007 |
|
domestic partner |
inserted by 43/2006 s 144(3) |
1.6.2007 |
|
relative |
amended by 43/2006 s 144(4), (5) |
1.6.2007 |
|
spouse |
substituted by 43/2006 s 144(6) |
1.6.2007 |
|
s 5A |
inserted by 27/2001 s 4 |
26.7.2001 |
|
s 6 |
s 10B inserted by 38/1996 s 9 |
4.11.1996 |
|
|
s 10B redesignated as s 6 by 82/1996 s 62 |
1.7.1997 |
|
s 7 |
s 11 substituted by 61/1979 s 5 |
30.6.1979 |
|
|
s 11 amended by 29/1981 s 10 |
30.6.1981 |
|
|
s 11 substituted by 62/1986 s 4 |
1.7.1986 |
|
|
s 11 redesignated as s 7 by 82/1996 s 62 |
1.7.1997 |
|
s 7(2) |
s 11(2) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 11(2) redesignated as s 7(2) by 82/1996 s 62 |
1.7.1997 |
|
s 11 |
amended by 38/2008 s 24 |
1.7.2009 |
|
s 11A |
amended by 61/1979 s 6 |
30.6.1979 |
|
|
amended by 29/1981 s 11 |
30.6.1981 |
|
|
deleted by 62/1986 s 4 |
1.7.1986 |
|
s 11B |
deleted by 41/1976 s 5 |
30.6.1976 |
|
s 8 |
s 12 amended by 41/1976 s 6 |
30.6.1976 |
|
|
s 12 amended by 32/1977 s 4 |
30.6.1977 |
|
|
s 12 amended by 79/1985 s 3 |
1.7.1985 |
|
|
s 12 substituted by 62/1986 s 5 |
1.7.1986 |
|
|
s 12 redesignated as s 8 by 82/1996 s 62 |
1.7.1997 |
|
s 8(1) |
s 12(1) substituted by 63/1988 s 3(a) |
1.7.1988 |
|
|
s 12(1) substituted by 48/1989 s 4(a) |
1.7.1989 |
|
|
s 12(1) substituted by 44/1990 s 4(a) |
1.7.1990 |
|
|
s 12(1) amended by 46/1991 s 3 |
1.7.1991 |
|
|
s 12(1) substituted by 50/1992 s 4 |
1.7.1992 |
|
|
s 12(1) amended by 77/1993 s 3 |
1.7.1993 |
|
|
s 12(1) substituted by 63/1994 s 4 |
1.7.1994 |
|
|
s 12(1) redesignated as s 8(1) by 82/1996 s 62 |
1.7.1997 |
|
|
amended by 28/2005 s 7 |
1.7.2005 |
|
s 12 |
|
|
|
s 12(2) |
deleted by 44/1990 s 4(a) |
1.7.1990 |
|
s 12(5) |
substituted by 72/1987 s 5 |
1.7.1987 |
|
|
substituted by 63/1988 s 3(b) |
1.7.1988 |
|
|
substituted by 48/1989 s 4(b) |
1.7.1989 |
|
|
deleted by 44/1990 s 4(b) |
1.7.1990 |
|
s 12A |
amended by 32/1977 s 5 |
30.6.1977 |
|
|
amended by 61/1979 s 7 |
30.6.1979 |
|
|
amended by 29/1981 s 12 |
30.6.1981 |
|
|
amended by 79/1982 s 6 |
30.6.1982 |
|
|
amended by 79/1985 s 4 |
1.7.1985 |
|
|
deleted by 62/1986 s 6 |
1.7.1986 |
|
s 9C |
s 12C amended by 41/1976 s 7 |
30.6.1976 |
|
|
s 12C amended by 32/1977 s 6 |
30.6.1977 |
|
|
s 12C amended by 29/1981 s 13 |
30.6.1981 |
|
|
s 12C substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 12C redesignated as s 9C by 82/1996 s 62 |
1.7.1997 |
|
s 10 |
s 12D inserted by 50/1992 s 5 |
1.7.1992 |
|
|
s 12D redesignated as s 10 by 82/1996 s 62 |
1.7.1997 |
|
s 11 |
s 13 amended by 79/1985 s 5(a) |
1.7.1985 |
|
|
s 13 redesignated as s 13(1) in pursuance of the Acts Republication
Act 1967 |
1.10.1991 |
|
|
s 13(1) amended by 63/1994 s 5 |
1.7.1994 |
|
|
s 13(1) redesignated as s 11 by 82/1996 s 62 |
1.7.1997 |
|
s 13(2) |
amended by 79/1985 s 5(b) |
1.7.1985 |
|
|
deleted by 78/1986 (Sch 5) |
1.4.1987 |
|
s 12 |
|
|
|
s 12(1) |
s 15(1) amended by 79/1982 s 7(a) |
30.6.1982 |
|
|
s 15(1) substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 15(1) redesignated as s 12(1) by 82/1996 s 62 |
1.7.1997 |
|
s 12(2) |
s 15(1a) inserted by 79/1982 s 7(b) |
30.6.1982 |
|
|
s 15(1a) redesignated as s 12(2) by 82/1996 s 62 |
1.7.1997 |
|
s 15(2) |
substituted by 79/1982 s 7(c) |
30.6.1982 |
|
|
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 63/1994 s 6 |
1.7.1994 |
|
s 15(3) |
inserted by 79/1982 s 7(c) |
30.6.1982 |
|
|
amended by 50/1992 s 6 |
1.7.1992 |
|
|
deleted by 63/1994 s 6 |
1.7.1994 |
|
s 15(4)—(6) |
inserted by 79/1982 s 7(c) |
30.6.1982 |
|
|
deleted by 63/1994 s 6 |
1.7.1994 |
|
s 13 |
s 15A inserted by 63/1994 s 7 |
1.7.1994 |
|
|
s 15A redesignated as s 13 by 82/1996 s 62 |
1.7.1997 |
|
s 13(3) |
amended by 81/1997 s 2(a) |
24.12.1997 |
|
s 13(3a) |
inserted by 81/1997 s 2(b) |
24.12.1997 |
|
s 13(6) |
inserted by 33/2007 s 5 |
1.7.2008 |
|
s 13A |
inserted by 33/2007 s 6 |
1.7.2008 |
|
s 16 |
deleted by 79/1982 s 8 |
30.6.1982 |
|
s 19 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
Pt 4 |
heading deleted by 82/1996 s 41 |
1.7.1997 |
|
heading preceding s 31 |
deleted by 82/1996 s 42 |
1.7.1997 |
|
s 14 |
|
|
|
s 14(1) |
s 31 amended and redesignated as s 31(1) by 82/1996
s 43 |
1.7.1997 |
|
|
s 31 redesignated as s 14(1) by 82/1996 s 62 |
1.7.1997 |
|
s 14(2) |
s 31(2) inserted by 82/1996 s 43(b) |
1.7.1997 |
|
|
s 31(2) redesignated as s 14(2) by 82/1996 s 62 |
1.7.1997 |
|
s 15 |
|
|
|
s 15(1) |
s 32(1) amended by 79/1982 s 9 |
30.6.1982 |
|
|
s 32(1) substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 32(1) amended by 82/1996 s 44(a) |
1.7.1997 |
|
|
s 32(1) redesignated as s 15(1) by 82/1996 s 62 |
1.7.1997 |
|
s 15(2) |
s 32(2) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 32(2) amended by 82/1996 s 44(b) |
1.7.1997 |
|
|
s 32(2) redesignated as s 15(2) by 82/1996 s 62 |
1.7.1997 |
|
s 33 |
amended by 79/1982 s 10 |
30.6.1982 |
|
|
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 45 |
1.7.1997 |
|
heading preceding s 34 |
s 34 deleted by 82/1996 s 46 |
1.7.1997 |
|
s 16 |
s 34 substituted by 79/1982 s 11 |
30.6.1982 |
|
|
s 34 amended by 82/1996 s 47 |
1.7.1997 |
|
|
s 34 redesignated as s 16 by 82/1996 s 62 |
1.7.1997 |
|
s 17 |
|
|
|
s 17(1) |
s 35(1) amended by 82/1996 s 48 |
1.7.1997 |
|
|
s 35(1) redesignated as s 17(1) by 82/1996 s 62 |
1.7.1997 |
|
s 17(2) |
s 35(2) substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 35(2) amended by 82/1996 s 48 |
1.7.1997 |
|
|
s 35(2) redesignated as s 17(2) by 82/1996 s 62 |
1.7.1997 |
|
s 36 |
amended by 79/1982 s 12 |
30.6.1982 |
|
|
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
ss 37—39 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 40 |
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 49 |
1.7.1997 |
|
s 41 |
amended by 79/1982 s 13 |
30.6.1982 |
|
|
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 18 |
s 42 substituted by 32/1977 s 7 |
30.6.1977 |
|
|
s 42 redesignated as s 18 by 82/1996 s 62 |
1.7.1997 |
|
s 18(1) |
s 42(1) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 42(1) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 42(1) redesignated as s 18(1) by 82/1996 s 62 |
1.7.1997 |
|
ss 43 and 44 |
deleted by 32/1977 s 7 |
30.6.1977 |
|
Pt 6 |
heading deleted by 82/1996 s 50 |
1.7.1997 |
|
heading preceding s 56 |
deleted by 82/1996 s 51 |
1.7.1997 |
|
s 19 |
s 56 amended by 29/1981 s 14 |
30.6.1981 |
|
|
s 56 substituted by 82/1996 s 52 |
1.7.1997 |
|
|
s 56 redesignated as s 19 by 82/1996 s 62 |
1.7.1997 |
|
ss 56A and 57 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 58 |
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
substituted by 46/1991 s 4 |
1.7.1991 |
|
|
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 58A |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 58B |
amended by 55/1977 s 9 |
1.7.1978 |
|
|
deleted by 78/1986 (Sch 5) |
1.4.1987 |
|
heading preceding s 59 |
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 59 |
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 61 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 53 |
1.7.1997 |
|
s 20 |
s 62 substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 62 redesignated as s 20 by 82/1996 s 62 |
1.7.1997 |
|
s 20(1) |
s 62(1) amended by 82/1996 s 54 |
1.7.1997 |
|
|
s 62(1) redesignated as s 20(1) by 82/1996 s 62 |
1.7.1997 |
|
ss 63 and 64 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 21 |
s 65 substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 65 amended by 82/1996 s 55 |
1.7.1997 |
|
|
s 65 redesignated as s 21 by 82/1996 s 62 |
1.7.1997 |
|
s 22 |
|
|
|
s 22(1) |
s 66 amended by 79/1982 s 14 |
30.6.1982 |
|
|
s 66 substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 66 redesignated as s 66(1) by 38/1996 s 10 |
4.11.1996 |
|
|
s 66(1) amended by 82/1996 s 56 |
1.7.1997 |
|
|
s 66(1) redesignated as s 22 by 82/1996 s 62 |
1.7.1997 |
|
s 22(2) |
s 66(2) inserted by 38/1996 s 10 |
4.11.1996 |
|
|
s 66(2) redesignated as s 22(2) by 82/1996 s 62 |
1.7.1997 |
|
s 23 |
s 66A inserted by 79/1982 s 15 |
8.12.1983 |
|
|
s 66A redesignated as s 23 by 82/1996 s 62 |
1.7.1997 |
|
s 23(4) |
s 66A(4) amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 66A(4) amended by 82/1996 s 57 |
1.7.1997 |
|
|
s 66A(4) redesignated as s 23(4) by 82/1996 s 62 |
1.7.1997 |
|
s 67 |
deleted by 82/1996 s 58 |
1.7.1997 |
|
s 24 |
s 68(1) amended by 88/1984 s 8(1) (Sch Pt 1) |
11.7.1985 |
|
|
s 68(1) amended by 82/1996 s 59(a) |
1.7.1997 |
|
|
s 68(1) redesignated as s 24 by 82/1996 s 62 |
1.7.1997 |
|
s 68(2) |
substituted by 79/1982 s 16 |
30.6.1982 |
|
|
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 59(b) |
1.7.1997 |
|
s 68(3) and (4) |
substituted by 79/1982 s 16 |
30.6.1982 |
|
|
deleted by 82/1996 s 59(b) |
1.7.1997 |
|
s 68(5) |
inserted by 79/1982 s 16 |
30.6.1982 |
|
|
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 59(b) |
1.7.1997 |
|
s 68(6) |
inserted by 79/1982 s 16 |
30.6.1982 |
|
|
deleted by 82/1996 s 59(b) |
1.7.1997 |
|
Pt 7 |
heading deleted by 82/1996 s 60 |
1.7.1997 |
|
s 68A |
inserted by 32/1977 s 8 |
30.6.1977 |
|
|
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
ss 68B and 68C |
inserted by 32/1977 s 8 |
30.6.1977 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 25 |
s 69 deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 69 inserted by 82/1996 s 61 |
1.7.1997 |
|
|
s 69 redesignated as s 25 by 82/1996 s 62 |
1.7.1997 |
|
ss 70—72 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 73 |
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
amended by 70/1995 s 5 |
1.7.1995 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 74 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
amended by 70/1995 s 6 |
1.7.1995 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 74A |
inserted by 70/1995 s 7 |
1.7.1995 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 75 |
amended by 41/1976 s 8 |
30.6.1976 |
|
|
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 76 |
substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
s 77 |
amended by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
deleted by 82/1996 s 61 |
1.7.1997 |
|
ss 78 and 79 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
s 26 |
s 80 substituted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
|
s 80 redesignated as s 26 by 82/1996 s 62 |
1.7.1997 |
|
s 26(2) |
s 80(2) amended by 82/1996 Sch cl 3 |
1.7.1997 |
|
|
s 80(2) redesignated as s 26(2) by 82/1996 s 62 |
1.7.1997 |
|
s 81 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
|
Sch 1 |
deleted by 62/1986 s 7 (Sch) |
18.5.1987 |
Transitional etc provisions associated with Act or
amendments
Statutes Amendment (Taxation Administration)
Act 1996
(1) When all provisions of this Part have been brought into operation, the
sections of the principal Act are to be renumbered in consecutive order (and any
cross-reference in a provision of the principal Act to a section that is
renumbered is to be corrected accordingly).
(2) A reference in any Act or other instrument (whether of a legislative
character or not) to a provision of the principal Act as numbered before the
commencement of this Part will be taken to be a reference to the corresponding
provision of the principal Act as renumbered by this Part.
Historical versions
|
Reprint 18.5.1987 |
|
|
Reprint No 1—1.10.1991 |
|
|
Reprint No 2—21.11.1991 |
|
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Reprint No 3—29.10.1992 |
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Reprint No 4—1.3.1993 |
|
|
Reprint No 5—27.10.1993 |
|
|
Reprint No 6—3.11.1994 |
|
|
Reprint No 7—2.11.1995 |
|
|
Reprint No 8—4.11.1996 |
|
|
Reprint No 9—1.7.1997 |
|
|
Reprint No 10—24.12.1997 |
|
|
Reprint No 11—2.12.1999 |
|
|
Reprint No 12—26.7.2001 |
|
|
1.7.2005 |
|
|
1.6.2007 |
|
|
1.7.2008 |
|