South Australian Numbered Acts

STATUTES AMENDMENT AND REPEAL (BUDGET 2015) ACT 2015 (NO 41 OF 2015)

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Amendment provisions

   PART 2--Amendment of Gaming Machines Act 1992

   4.      Repeal of section 28A
   5.      Repeal of section 38A

   PART 3--Amendment of Land Tax Act 1936

   6.      Amendment of section 5--Exemption or partial exemption of certain land from land tax
   7.      Amendment of section 5A--Waiver or refund of land tax for residential land in certain cases
   8.      Amendment of section 13A--Commissioner may determine that minor interest is to be disregarded
   9.      Amendment of section 19--Time for payment of tax
   10.     Transitional provisions

   PART 4--Amendment of Local Government Act 1999

   11.     Amendment of section 294--Power to enter and occupy land in connection with an activity

   PART 5--Amendment of Motor Vehicles Act 1959

   12.     Amendment of section 38B--Registration fees for certain incapacitated persons or carers

   PART 6--Amendment of Rates and Land Tax Remission Act 1986

   13.     Amendment of long title
   14.     Amendment of section 1--Short title
   15.     Substitution of section 3
   16.     Amendment of section 4--Remission of rates
   17.     Amendment of section 7--No interest etc payable
   18.     Amendment of section 8--Offences etc
   19.     Insertion of section 9

   PART 7--Amendment of Stamp Duties Act 1923 that is taken to have effect on 1 July 2011

   20.     Amendment of section 91--Interpretation

   PART 8--Amendment of Stamp Duties Act 1923 that is taken to have effect on 18 June 2015 (Corporate reconstructions)

   21.     Amendment of section 102--Value of notional interest acquired as a result of dutiable transaction
   22.     Amendment of section 102B--Acquisition statement
   23.     Amendment of section 102G--Multiple incidences of duty
   24.     Insertion of Part 4AA

   PART 4AA--Corporate group exemptions

   PART 9--Amendment of Stamp Duties Act 1923 that is taken to have effect on 18 June 2015 (General tax reforms)

   25.     Amendment of section 2--Interpretation
   26.     Amendment of section 14--Instruments to be separately charged
   27.     Amendment of section 31--Certain contracts to be chargeable as conveyances on sale
   28.     Repeal of section 31A
   29.     Amendment of section 60A--Value of property conveyed or transferred
   30.     Substitution of section 62
   31.     Amendment of section 67--Computation of duty where instruments are interrelated
   32.     Repeal of section 71B
   33.     Insertion of section 71CAA
   34.     Amendment of section 71D--Concessional duty to encourage exploration activity
   35.     Amendment of section 71E--Transactions otherwise than by dutiable instrument
   36.     Amendment of section 91--Interpretation
   37.     Amendment of section 92--Land assets
   38.     Insertion of Part 4A Divisions 3, 4 and 5 Division 3--Abolition of duty on conveyance or transfer of certain property
   104E.   Non-derogation provision Division 4--Abolition of gaming machine surcharge
   104F.   Abolition of gaming machine surcharge Division 5--Abolition of duty relating to financial products
   39.     Insertion of section 109
   40.     Transitional provision

   PART 10--Amendment of Stamp Duties Act 1923 that takes effect on assent

   41.     Amendment of section 60--Interpretation
   42.     Amendment of section 60A--Value of property conveyed or transferred
   43.     Amendment of section 65--Where consideration consists of real or personal property
   44.     Amendment of section 71--Instruments chargeable as conveyances
   45.     Amendment of section 71CC--Interfamilial transfer of farming property
   46.     Amendment of section 71DB--Concessional duty on purchases of off-the-plan apartments
   47.     Amendment of section 71EA--Interpretation
   48.     Amendment of Schedule 2
   49.     Transitional provisions

   PART 11--Amendment of Stamp Duties Act 1923 that takes effect on 1 July 2016

   50.     Insertion of section 71DC

   PART 12--Amendment of Stamp Duties Act 1923 that takes effect on 1 July 2018

   51.     Amendment of section 71--Instruments chargeable as conveyances
   52.     Amendment of section 98--Land holding entity
   53.     Insertion of Part 4A Division 6 Division 6--Abolition of duty on designated real property transfers

   PART 13--Amendment of Supreme Court Act 1935

   54.     Amendment of section 130--Court fees

   PART 14--Amendment of Taxation Administration Act 1996

   55.     Amendment of section 93--Appeal prohibited unless tax is paid

   PART 15--Amendment of Water Industry Act 2012

   56.     Repeal of section 93
   57.     Repeal of section 94
   58.     Amendment of section 115--Regulations
   59.     Transitional provisions

   PART 16--Repeal of Hindmarsh Island Bridge Act 1999

   60.     Repeal of Hindmarsh Island Bridge Act 1999
   61.     Transitional provision