South Australian Numbered Acts

STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 (NO 38 OF 2008) - SECT 45

45—Amendment of section 3—Interpretation

        (1)         Section 3—after the definition of "contravention" insert:

"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;

        (2)         Section 3—after the definition of "premises" insert:

"recognised jurisdiction" means the Commonwealth, another State or a Territory;

        (3)         Section 3—after its present contents as amended by this section (now to be designated as subsection (1)) insert:

        (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.