South Australian Consolidated Acts South Australian Consolidated Acts31I—Matter not to be included in statement
(1) Nothing contained
in section 31F shall require a person to include in a statement required
by that section to be lodged with the Commissioner any amount in respect
of—
(a) a
transaction entered into by the person in the course of any business carried
on by the person as a pawnbroker; or
(b) the
sale of any goods (other than under a hire-purchase agreement or where there
is an agreement, arrangement or understanding that the person to whom the
goods are sold may, at a later time, sell the goods back to the first
mentioned person); or
(c)
business transacted by a registered person in respect of which the registered
person has paid duty under a corresponding law if the Commissioner is
satisfied, on application by the registered person, that—
(i)
the duty paid under the corresponding law is not less
than would be applicable under this Act; and
(ii)
it would be reasonable to allow the person the benefit of
this subsection in respect of that business; or
(g) the
grant, by a corporation to a related corporation, of the right to the use of
goods beneficially owned by that first mentioned corporation.
(1a) If—
(a) a
registered person, in respect of any period for which duty is payable under
this Division in respect of his or her rental business, pays duty in respect
of the same business (including business that involves a hiring arrangement)
under a corresponding law; and
(b) the
duty paid under the corresponding law is less than would be applicable under
this Act; and
(c) the
Commissioner is satisfied, on application made to the Commissioner by the
registered person in a manner and form determined by the Commissioner, that it
would be reasonable to allow a deduction to be made under this subsection,
the registered person is entitled to a deduction from the amount of duty that
would, apart from this subsection, be payable, the amount of the deduction
being equal to the amount of duty paid in respect of the same business under
that corresponding law for the corresponding period.
(1b) The Commissioner
may, in making a decision on an application under subsection (1)(c)(ii)
or (1a)(c), take into account any of the following:
(b) the
extent to which the business to which the application relates is connected
with the place where the corresponding law applies;
(c) the
extent (if any) to which it appears to the Commissioner that the registered
person has arranged or structured his or her business to avoid the payment of
duty under this Division,
and may take into account such other matters (whether similar or dissimilar to
those referred to above) as the Commissioner thinks fit.
(1c) Where a person
receives in excess of $6 000 per month for or in relation to the use of
goods under a contractual bailment (other than an equipment financing
arrangement) that provides for the person to be responsible for the servicing
of those goods, the person may deduct from the excess, on account of the cost
of servicing those goods—
(a) an
amount not exceeding 40 per centum of the excess or such higher proportion of
the excess as is fixed by the Commissioner, on the application of the person,
in respect of particular goods where, in the opinion of the Commissioner, the
higher proportion is properly attributable to the cost of servicing the goods;
or
(b) the
actual cost of servicing the goods,
whichever is the lesser.