South Australian Consolidated Acts South Australian Consolidated Acts (1) In this Act,
unless the contrary intention appears—
"assessment" means an assessment by the Commissioner under Part 3 of the tax
liability of a person under a taxation law, and includes—
(a) a
reassessment and a compromise assessment under Part 3; and
(b) an
assessment by the Minister or the Supreme Court on an objection or appeal
under Part 10,
and "assessed" has a corresponding meaning;
"authorised officer" means a person appointed as an authorised officer under
Part 9, and includes the Commissioner;
"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 and the Public Sector Management
Act 1995 );
"contravention" includes failure to comply with, and
"contravene" has a corresponding meaning;
"corresponding Commissioner", in relation to a recognised jurisdiction in
which a corresponding law is in force, means the person responsible for
administering the corresponding law or a person holding a position in the
administration of that corresponding law which corresponds to the position of
the Commissioner of State Taxation;
"corresponding law" means a law of a recognised jurisdiction that—
(a)
corresponds to a taxation law; or
(b) is
declared by the Governor under subsection (2) to be a law corresponding
to a taxation law;
"decision" includes a refusal to make a decision;
"deliberate tax default" means a tax default that wholly or partly consists of
or results from a deliberate act or omission by the taxpayer or a person
acting on behalf of the taxpayer, and includes a tax default where the
taxpayer, or a person acting on behalf of the taxpayer, deliberately failed to
provide information to the Commissioner, or deliberately misinformed or misled
the Commissioner, in relation to the tax liability in contravention of a
taxation law;
"instrument" includes any written document;
"non-reviewable decision" see section 5;
"premises" includes land, a vehicle, a vessel and an aircraft;
"recognised jurisdiction" means the Commonwealth, another State or a
Territory;
"record" means—
(a) a
documentary record; or
(b) a
record made by an electronic, electromagnetic, photographic or optical
process; or
(c) any
other kind of record;
"return" means a return, statement, application, report or other record
that—
(a) is
required or authorised under a taxation law to be lodged by a person with the
Commissioner or a specified person; and
(b) is
liable to tax or records matters in respect of which there is or may be a tax
liability;
"tax" means a tax or duty under a taxation law, and includes—
(a)
interest and penalty tax under Part 5; and
(b) any
other amount paid or payable by a taxpayer to the Commissioner under a
taxation law;
"taxation law" see section 4;
"tax default" means failure by a taxpayer to pay, in accordance with a
taxation law, the whole or part of tax that the taxpayer is liable to pay;
"tax officer" means—
(a) the
Commissioner; or
(b) an
authorised officer; or
(c) any
other person engaged (whether as an officer or employee or otherwise) in the
administration or enforcement of a taxation law;
"taxpayer" means a person who has been assessed as liable to pay an amount as
tax, who has paid an amount as tax or who is liable or may be liable to pay
tax;
"this jurisdiction" means South Australia;
"trustee" includes—
(a) a
person who is a trustee under an implied or constructive trust; and
(b) in
relation to a deceased person—an executor of the will, or an
administrator of the estate, of the deceased person; and
(c) a
receiver or manager of the property of a company, or a liquidator of a company
for the purpose of its winding up; and
(d) a
receiver, guardian, committee or manager of the property of a person under a
legal or other disability; and
(e) a
person having possession, control or management of a business or property of a
person who is under a legal or other disability; and
(f) any
person acting in a fiduciary capacity.
(2) The Governor may,
by proclamation—
(a)
declare a law of a recognised jurisdiction to be a law corresponding to a
taxation law; and
(b) vary
or revoke a proclamation made under this section.