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TAXATION ADMINISTRATION ACT 1996 - 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 or www.legislation.sa.gov.au.

Principal Act and amendments

New entries appear in bold.

Year

No

Title

Assent

Commencement

1996

80

Taxation Administration Act 1996

5.12.1996

1.1.1997 except s 4(d)—(f)—1.7.1997 (Gazette 12.12.1996 p1850)

1997

34

Statutes Amendment (Pay-roll Tax and Taxation Administration) Act 1997

19.6.1997

Pt 3 (ss 6—11)—1.7.1997 (Gazette 26.6.1997 p3052)

1999

33

Financial Sector Reform (South Australia) Act 1999

17.6.1999

Sch (item 58)—1.7.1999 being the date specified under s 3(16) of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 of the Commonwealth as the transfer date for the purposes of that Act: s 2(2)

2002

35

Statutes Amendment (Stamp Duties and Other Measures) Act 2002

28.11.2002

Pt 7 (ss 28—30)—28.11.2002: s 2(1)

2008

38

Statutes Amendment and Repeal (Taxation Administration) Act 2008

23.10.2008

Pt 6 (ss 45—53)—1.1.2009 (Gazette 11.12.2008 p5475)

Provisions amended

New entries appear in bold.

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

Provision

How varied

Commencement

Pt 1



s 2

omitted under Legislation Revision and Publication Act 2002


s 3



s 3(1)

s 3 redesignated as s 3(1) by 38/2008 s 45(3)

1.1.2009

corresponding Commissioner

inserted by 38/2008 s 45(1)

1.1.2009

corresponding law

inserted by 38/2008 s 45(1)

1.1.2009

recognised jurisdiction

inserted by 38/2008 s 45(2)

1.1.2009

s 3(2)

inserted by 38/2008 s 45(3)

1.1.2009

Pt 5



s 26



s 26(2)

amended by 38/2008 s 46

1.1.2009

Pt 6



s 35



s 35(1)

amended by 34/1997 s 6(a)

1.7.1997

s 35(2)

amended by 34/1997 s 6(b)

1.7.1997

s 38



s 38(1)

amended by 34/1997 s 7

1.7.1997

s 38A

inserted by 34/1997 s 8

1.7.1997

s 39



s 39(1)

amended by 34/1997 s 9

1.7.1997

Pt 9



Pt 9 Div 1



s 63



s 63(1)

s 63 redesignated as s 63(1) by 38/2008 s 47

1.1.2009

s 63(2)

inserted by 38/2008 s 47

1.1.2009

s 66



s 66(4)

inserted by 38/2008 s 48

1.1.2009

s 69

deleted by 38/2008 s 49

1.1.2009

Pt 9 Div 2A

inserted by 38/2008 s 50

1.1.2009

Pt 9 Div 3



s 76D

inserted by 38/2008 s 51

1.1.2009

s 78

amended by 34/1997 s 10

1.7.1997


amended by 38/2008 s 52(1)—(4)

1.1.2009

s 80

substituted by 34/1997 s 11

1.7.1997


amended by 38/2008 s 53

1.1.2009

s 81

substituted by 34/1997 s 11

1.7.1997

Pt 10



s 87



s 87(1)

substituted by 35/2002 s 28

28.11.2002

s 95

amended by 35/2002 s 29

28.11.2002

Pt 11



s 101



s 101(3)

amended by 33/1999 Sch (item 58)

1.7.1999

Transitional etc provisions associated with Act or amendments

Statutes Amendment (Stamp Duties and Other Measures) Act 2002

30—Transitional provisions

(1) The amendments made to the principal Act by section 28 of this Act apply to any objection lodged after the commencement of that section whether the assessment or decision to which the objection relates was made before or after that commencement.

(2) The amendments made to the principal Act by section 29 of this Act apply to any appeal made after the commencement of that section whether the initial objection, or the Minister's determination to which the appeal relates, was made before or after that commencement.

Historical versions

Reprint No 1—1.7.1997


Reprint No 2—1.7.1999


Reprint No 3—28.11.2002