{"id":"national-tax-reform-state-provisions-act-2000","name":"National Tax Reform (State Provisions) Act 2000","slug":"national-tax-reform-state-provisions-act-2000","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106054,"registerId":"sa-national-tax-reform-state-provisions-act-2000-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"National Tax Reform (State Provisions) Act 2000","content":"South Australia\nNational Tax Reform (State Provisions) Act 2000\nAn Act to ratify and give effect to the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations; and for other purposes.\n\nContents\nPart 1—Preliminary\n1\tShort title\n2\tInterpretation\nPart 2—Ratification of Intergovernmental Agreement\n3\tRatification of Intergovernmental Agreement\nPart 3—Exempt entities\n4\tExempt entities to pay GST equivalent, interest and penalties\nPart 4—Government accounts\n5\tGST component to be separately identified in government accounts\nSchedule—Intergovernmental Agreement on the reform of Commonwealth-State financial relations\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\nPart 1—Preliminary\n1—Short title\nThis Act may be cited as the National Tax Reform (State Provisions) Act 2000.\n2—Interpretation\nIn this Act—\nadministrative penalty means an administrative penalty prescribed under Division 284, 286 or 288 of Schedule 1 Chapter 4 of the Taxation Administration Act 1953 of the Commonwealth;\nconstitutional exemption means an exemption from GST arising under section 114 of the Commonwealth Constitution or a provision of the GST law reflecting that constitutional provision;\nentity means a body or a person;\nexempt entity means an entity to which the constitutional exemption applies;\nGST means the tax payable under the GST law;\nGST law means—\n\t(a)\tA New Tax System (Goods and Services Tax) Act 1999 (Cwth); and\n\t(b)\tthe related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods and services;\ninterest charge means a general interest charge imposed under section 3 of the General Interest Charge (Imposition) Act 1999 of the Commonwealth or a shortfall interest charge imposed under section 3 of the Shortfall Interest Charge (Imposition) Act 2005 of the Commonwealth;\nIntergovernmental Agreement means the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations set out in the Schedule to this Act.\nPart 2—Ratification of Intergovernmental Agreement\n3—Ratification of Intergovernmental Agreement\nThe Intergovernmental Agreement is ratified.\nPart 3—Exempt entities\n4—Exempt entities to pay GST equivalent, interest and penalties\n\t(1)\tAn exempt entity must pay to the Commonwealth Commissioner of Taxation amounts that would have been payable for GST if the entity were liable to GST.\n\t(1a)\tAn exempt entity must pay to the Commonwealth Commissioner of Taxation amounts that would have been payable as interest charges or as administrative penalties if the entity were liable to GST.\n\t(2)\tAn exempt entity must—\n\t(a)\tkeep the necessary accounting and other records, in a form required by the Treasurer, to enable its compliance with its obligations under this section to be properly audited; and\n\t(b)\tmust make the records available to the Treasurer if so required by the Treasurer.\n\t(3)\tAn exempt entity must retain accounting and other records made under this section for a period of 5 years from when they were made.\n\t(4)\tThe Treasurer may—\n\t(a)\timpose requirements under this section on exempt entities generally or a particular class of exempt entities by giving notice of the requirement in the Gazette; or\n\t(b)\timpose requirements under this section on a particular exempt entity by giving written notice of the requirement to the exempt entity.\nPart 4—Government accounts\n5—GST component to be separately identified in government accounts\n\t(1)\tIf a government account issued after the relevant date includes a GST component, the amount of that component must be specified, and identified as the GST component, in the account.\n\t(2)\tIn this section—\ngovernment account means an account for payment issued to the person required or expected to make the payment by a department, administrative unit, agency or instrumentality of the government or the State (including a school council constituted under the Education and Children's Services Act 2019) but does not include a receipt, ticket or other document issued when or after payment is made;\nGST component means an amount to offset or reimburse a liability to GST or a liability under Part 3 of this Act;\nrelevant date means—\n\t(a)\tfor a government account for, or including, a charge for compulsory third party motor vehicle insurance—1 July 2003;\n\t(b)\tfor any other government account—1 January 2001.\nSchedule—Intergovernmental Agreement on the reform of Commonwealth-State financial relations\nTHE COMMONWEALTH OF AUSTRALIA\nTHE STATE OF NEW SOUTH WALES\nTHE STATE OF VICTORIA\nTHE STATE OF QUEENSLAND\nTHE STATE OF WESTERN AUSTRALIA\nTHE STATE OF SOUTH AUSTRALIA\nTHE STATE OF TASMANIA\nTHE AUSTRALIAN CAPITAL TERRITORY, AND\nTHE NORTHERN TERRITORY OF AUSTRALIA\nWHEREAS\n\t(1)\tthe Special Premiers' Conference on 13 November 1998 developed principles for the reform of Commonwealth-State financial relations;\n\t(2)\tthe Commonwealth, States and Territories are in agreement that the current financial relationship between levels of government must be reformed to facilitate a stronger and more productive federal system for the new millennium;\n\t(3)\twhile a majority of the States and Territories support the introduction of the Goods and Services Tax (GST), the agreement of New South Wales, Queensland and Tasmania to the reform of Commonwealth-State financial relations does not imply their in-principle endorsement of the GST;\n\t(4)\tan Agreement was reached between the Commonwealth and the States and Territories on the reform of Commonwealth-State financial relations on 9 April 1999;\n\t(5)\tthis revised Agreement was made necessary by the changes to the Commonwealth Government's A New Tax System (ANTS) package announced by the Prime Minister on 28 May 1999; and\n\t(6)\tthis revised Agreement supersedes the previous Agreement of 9 April 1999:\nIT IS HEREBY AGREED:\nPART 1—PRELIMINARY\nCommencement Clause\n\t1.\tThis Agreement will commence between the Commonwealth, the States and the Territories on 1 July 1999 unless otherwise agreed by the Parties.\nObjectives\n\t2.\tThe objectives of the reforms set down in this agreement include:\n\t(i)\tthe achievement of a new national tax system, including the elimination of a number of existing inefficient taxes which are impeding economic activity;\n\t(ii)\tthe provision to State and Territory Governments of revenue from a more robust tax base that can be expected to grow over time; and\n\t(iii)\tan improvement in the financial position of all State and Territory Governments, once the transitional changes have been completed, relative to that which would have existed had the current arrangements continued.\n\t3.\tAll Parties to the Agreement acknowledge the need to pursue on-going reform of Commonwealth-State financial relations.\nAcknowledgement of Agreement\n\t4.\tThe Commonwealth will attach the Agreement as a schedule to the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999. The Commonwealth will use its best endeavours to ensure the Act will require compliance with the Agreement. The States and Territories will attach the Agreement as a schedule to relevant State and Territory legislation. The States and Territories will use their best endeavours to ensure their legislation will require compliance with the Agreement.\nPART 2—COMMONWEALTH-STATE FINANCIAL REFORM\nReform Measures\n\t5.\tThe Parties will undertake all necessary steps to have appropriate legislation enacted to give effect to the following reform measures.\n\t(i)\tThe Commonwealth will legislate to provide all of the revenue from the GST to the States and Territories and will legislate to maintain the rate and base of the GST in accordance with this Agreement.\n\t(ii)\tThe Commonwealth will cease to apply the Wholesale Sales Tax from 1 July 2000 and will not reintroduce it or a similar tax in the future.\n\t(iii)\tThe temporary arrangements for the taxation of petrol, liquor and tobacco under the safety net arrangements announced by the Commonwealth on 6 August 1997 will cease on 1 July 2000.\n\t(iv)\tThe payment of Financial Assistance Grants will cease on 1 July 2000.\n\t(v)\tThe Commonwealth will continue to provide Specific Purpose Payments (SPPs) to the States and Territories and has no intention of cutting aggregate SPPs as part of the reform process set out in this Agreement, consistent with the objective of the State and Territory Governments being financially better off under the new arrangements.\n\t(vi)\tThe States and Territories will cease to apply the taxes referred to in Appendix A from the dates outlined below and will not reintroduce them or similar taxes in the future.\n\t•\tBed taxes, from 1 July 2000;\n\t•\tFinancial Institutions Duty, from 1 July 2001;\n\t•\tStamp duties on quoted marketable securities from 1 July 2001;\n\t•\tDebits tax by 1 July 2005, subject to review by the Ministerial Council;\n\t(vii)\tThe Ministerial Council will by 2005 review the need for retention of stamp duty on non-residential conveyances; leases; mortgages, debentures, bonds and other loan securities; credit arrangements, instalment purchase arrangements and rental arrangements; and on cheques, bills of exchange, promissory notes; and unquoted marketable securities.\n\t(viii)\tThe States and Territories will adjust their gambling tax arrangements to take account of the impact of the GST on gambling operators.\n\t(ix)\tFollowing negotiations under the CSHA, the States and Territories will ensure that increases in pensions and allowances specified in the tax reform package will not flow through to increased public housing rents where these rents are linked to the level of pensions.\n\t(x)\tNothing in this clause will prevent any Party from introducing anti-avoidance measures that are reasonably necessary to protect its remaining tax base or liabilities accrued prior to the date the tax ceases to apply.\nGST Legislation\n\t6.\tAll Parties agree to reconsider this Agreement should the Commonwealth Parliament pass the GST legislation in a way that significantly affects this Agreement.\nDistribution of GST Revenue\n\t7.\tThe Commonwealth will make GST revenue grants to the States and Territories equivalent to the revenue from the GST subject to the arrangements in this Agreement. GST revenue grants will be freely available for use by the States and Territories for any purpose.\n\t8.\tThe Commonwealth will distribute GST revenue grants among the States and Territories in accordance with horizontal fiscal equalisation (HFE) principles subject to the transitional arrangements set out below and other relevant provisions of this Agreement.\n\t9.\tDetails of the payment arrangements are contained in Appendix B to this Agreement.\nTransitional Arrangements\n\t10.\tIn each of the transitional years following the introduction of the GST, the Commonwealth guarantees that the budgetary position of each individual State and Territory will be no worse off than it would have been had the reforms set out in this Agreement not been implemented.\n\t11.\tThe Commonwealth will extend the transitional period by Regulation (as provided for in the A New Tax System (Commonwealth-State Financial Arrangements) Act 1999) to give effect to the commitments in clause 10 in the event that transitional assistance is required by any State or Territory after 30 June 2003.\n\t12.\tTo meet this guarantee, the Commonwealth will make transitional assistance payments to each State and Territory, as necessary, over this period. These payments will take the form of interest free loans and grants in July 2000–01 and grants paid quarterly in subsequent years and will be freely available for use by the States and Territories for any purpose. Any payments or repayments made by way of loans or grants under the Commonwealth's guarantee will be excluded from assessments of per capita relativities recommended by the Commonwealth Grants Commission (CGC).\n\t13.\tThe amounts of any additional assistance under the guarantee will be determined in accordance with the processes set out in Appendix C to this Agreement.\n\t14.\tAfter the second year following the introduction of the GST, GST revenue grants will be determined on the basis of HFE principles. That is, after the first two years, any State or Territory which is receiving more than would have been received under the current arrangements will retain that excess.\nFirst Home Owners Scheme\n\t15.\tTo offset the impact of the introduction of a GST, the States and Territories will assist first homebuyers through the funding and administration of a new uniform First Home Owners Scheme.\n\t16.\tThis assistance will be provided to first home owners consistent with Appendix D to this Agreement.\nApplication of the GST to Government\n\t17.\tThe Parties intend that the Commonwealth, States, Territories and local government and their statutory corporations and authorities will operate as if they were subject to the GST legislation. They will be entitled to register, will pay GST or make voluntary or notional payments where necessary and will be entitled to claim input tax credits in the same way as non-Government organisations. All such payments will be included in GST revenue.\n\t18.\tThe Commonwealth will legislate to require the States and the Northern Territory to withhold from any local government authority being in breach of Clause 17 a sum representing the amount of unpaid voluntary or notional GST payments. Amounts withheld will form part of the GST revenue pool. Detailed arrangements will be agreed by the Ministerial Council on advice from Heads of Treasuries.\nGovernment Taxes and Charges\n\t19.\tThe Commonwealth, States and Territories agree that the GST does not apply to the payment of some taxes and compulsory charges.\n\t20.\tThe Parties will agree a list of taxes and compulsory charges that are outside the scope of the GST. This list will be promulgated by a determination by the Commonwealth Treasurer as set out in Division 81–5 of the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act).\n\t21.\tIn agreeing the list, the Commonwealth, States and Territories will have regard to the following principles:\n\t(i)\ttaxes that are in the nature of a compulsory impost for general purposes and compulsory charges by the way of fines or penalties should not be subject to GST as these will not relate to any specific supply of goods or services;\n\t(ii)\tsimilarly, those regulatory charges that do not relate to particular goods or services should be outside the scope of the GST; and\n\t(iii)\tthe inclusion of any other charge in the Commonwealth Treasurer's determination notwithstanding that it may relate to the supply of a particular good or service will require the unanimous agreement of the Commonwealth, States and Territories.\n\t22.\tThe agreed list of taxes and other compulsory charges that are outside the scope of the GST will be subject to on-going review and adjustment as necessary in consultation with the Ministerial Council. The Parties will notify any objections to changes to the list within a period to be specified by the Ministerial Council.\nReciprocal Taxation\n\t23.\tReciprocal taxation will be progressed on a revenue neutral basis, through the negotiation of a Reciprocal Taxation Agreement with the objectives of:\n\t(i)\timproving the transparency of tax arrangements between all levels of government;\n\t(ii)\tensuring tax neutrality; and\n\t(iii)\treplacing the Statement of Policy Intent (SOPI) for the taxation treatment of Government Business Enterprises with tax arrangements which are broader in scope.\n\t24.\tIt is the intention of the Parties to this Agreement that a National Tax Equivalent Regime (NTER) for income tax will be operational for State and Territory government business enterprises from 1 July 2000. It is also intended that the reciprocal application of other Commonwealth, State and Territory taxes will be subsequently implemented as soon as practicable.\n\t25.\tLocal government organisations will be consulted with a view to making the NTER for income tax operational for wholly owned local government business enterprises from 1 July 2000 and including local government in the Reciprocal Tax Agreement at a later date.\n\t26.\tWhere the application of full indirect reciprocal tax arrangements is prevented by the Constitution, jurisdictions have agreed to work cooperatively to introduce voluntary payment arrangements in these circumstances.\n\t27.\tAll governments have agreed that no further compensation payments will be payable by any jurisdiction under the SOPI.\nMonitoring of Prices\n\t28.\tIn accordance with the Trade Practices Act 1974, as amended, the Australian Competition and Consumer Commission will formally monitor prices and take action against businesses that take pricing decisions in a manner inconsistent with tax reform.\n\t29.\tIn order to ensure that these measures apply to the whole economy, the States and Territories will adopt the Schedule version of Part VB of the Trade Practices Act 1974 (part XIAA of the New Tax System Price Exploitation Code) to extend the measures in Part VB to cover those areas outside the Commonwealth's constitutional power. All Parties will work towards having any necessary legislation in place by 1 July 1999.\n\t30.\tThe monitoring and prohibition on unreasonable pricing decisions will commence on 1 July 1999 and continue until 30 June 2002.\nPART 3—ADMINISTRATION OF THE GST\nManagement of the GST Rate\n\t31.\tAfter the introduction of the GST, a proposal to vary the 10 per cent rate of the GST will require:\n\t(i)\tthe unanimous support of the State and Territory Governments;\n\t(ii)\tthe endorsement by the Commonwealth Government of the day; and\n\t(iii)\tthe passage of relevant legislation by both Houses of the Commonwealth Parliament.\nManagement of the GST Base\n\t32.\tSubject to clauses 34, 35 and 36 of this Agreement, after the introduction of the GST, any proposal to vary the GST base will require:\n\t(i)\tthe unanimous support of the State and Territory Governments;\n\t(ii)\tthe endorsement by the Commonwealth Government of the day; and\n\t(iii)\tthe passage of relevant legislation by both Houses of the Commonwealth Parliament.\n\t33.\tAll future changes to the GST base should be consistent with:\n\t(i)\tthe maintenance of the integrity of the tax base;\n\t(ii)\tsimplicity of administration; and\n\t(iii)\tminimising compliance costs for taxpayers.\n\t34.\tA proposal to vary the GST base by way of a Ministerial determination under the GST Act and the GST Transition Act will require the unanimous agreement of the Ministerial Council established under clause 40. The Ministerial Council will develop practical arrangements to ensure timely consideration of proposed Ministerial determinations.\n\t35.\tDuring the first 12 months following the implementation of the GST, the Commonwealth Government will retain the discretion to make changes unilaterally to the GST base where such changes:\n\t(i)\tare of an administrative nature (as defined in Appendix E to this Agreement);\n\t(ii)\tare necessary to facilitate the implementation of the new tax; and\n\t(iii)\thave regard to the need to protect the revenue of the States and Territories.\n\t36.\tFrom July 2001, changes to the GST base of an administrative nature (as defined in Appendix E) would require the majority support of the Commonwealth, the States and the Territories.\nAustralian Taxation Office\n\t37.\tThe States and Territories will compensate the Commonwealth for the agreed costs incurred by the Australian Taxation Office (ATO) in administering the GST.\n\t38.\tAccountability and performance arrangements will be established between the ATO and the State and Territory Governments consistent with Appendix F to this Agreement. These arrangements will include maximising compliance, cost efficiency, simplicity for taxpayers and administrative transparency.\n\t39.\tThe ATO and State and Territory Governments will collaborate to explore options for the States and Territories to benefit from the use of the Australian Business Number system.\nPART 4—INSTITUTIONAL ARRANGEMENTS\nEstablishment of Ministerial Council\n\t40.\tA Ministerial Council comprising the Commonwealth, the States and the Territories will be established from 1 July 1999 to oversee the operation of this Agreement.\n\t41.\tThe membership of the Ministerial Council will comprise the Treasurer of the Commonwealth and the Treasurers of the States and Territories (or designated representatives).\n\t42.\tThe functions of the Ministerial Council will include:\n\t(i)\tthe oversight of the operation of the GST;\n\t(ii)\tthe oversight and coordination of the implementation of this Agreement;\n\t(iii)\tthe review of matters of operational significance raised through the GST Administration Sub-Committee;\n\t(iv)\tdiscussion of CGC recommendations regarding relativities prior to the Commonwealth Treasurer making a determination;\n\t(v)\tmonitoring compliance with the conditions governing the provision of assistance to first home owners set out in Appendix D to this Agreement;\n\t(vi)\tmonitoring compliance with the Commonwealth's undertaking with respect to SPPs;\n\t(vii)\tconsidering reports of the GST Administration Sub-Committee on the performance of the ATO in GST administration;\n\t(viii)\treviewing the operation of the Agreement over time and considering any amendments which may be proposed as a consequence of such review;\n\t(ix)\tmaking recommendations to the Commonwealth Treasurer on the Guaranteed Minimum Amount applying to each State and Territory under the Transitional Arrangements;\n\t(x)\tapproving changes to the GST base which require the support of a majority of Commonwealth, State and Territory Governments;\n\t(xi)\tconsidering on-going reform of Commonwealth-State financial relations; and\n\t(xii)\tconsidering other matters covered in this Agreement.\n\t43.\tThe Treasurer of the Commonwealth will convene the Ministerial Council in consultation with the other members of the Council not less than once each financial year. If the Commonwealth Treasurer receives a request from a member of the Council, he will consult with the other members concerning convening a meeting. The Treasurer of the Commonwealth will be the chair of the Council. The Council may also conduct its business by correspondence.\n\t44.\tAll questions arising in the Ministerial Council will be determined by unanimous agreement unless otherwise specified in this Agreement.\n\t45.\tWhile it is envisaged that the Ministerial Council will take decisions on most business arising from the operation of this Agreement, major issues will be referred by the Ministerial Council to Heads of Government for consideration, including under the auspices of the Council of Australian Governments.\n\t46.\tThe Ministerial Council will establish a GST Administration Sub-Committee comprised of Commonwealth, State and Territory officials to monitor the operation of the GST, make recommendations regarding possible changes to the GST base and rate and to monitor the ATO's performance in GST administration. The GST Administration Sub-Committee will function in accordance with the arrangements set out in Appendix E to this Agreement.\n\nSIGNED for and on behalf of the Parties by:\n\n\nThe Honourable John Winston Howard, Prime Minister of the Commonwealth of Australia, on the 20th day of June 1999 in the presence of:\n}\n\nThe Honourable Robert John Carr, Premier of the State of New South Wales, on the 24th day of June 1999 in the presence of:\n}\n\nThe Honourable Jeffrey Gibb Kennett, Premier of the State of Victoria, on the 26th day of June 1999 in the presence of:\n}\n\nThe Honourable Peter Douglas Beattie, Premier of the State of Queensland, on the 25th day of June 1999 in the presence of:\n}\n\nThe Honourable Richard Fairfax Court, Premier of the State of Western Australia, on the 29th day of June 1999 in the presence of:\n}\n\nThe Honourable John Wayne Olsen, Premier of the State of South Australia, on the 25th day of June 1999 in the presence of:\n}\n\nThe Honourable James Alexander Bacon, Premier of the State of Tasmania, on the 25th day of June 1999 in the presence of:\n}\n\nKate Carnell, Chief Minister of the Australian Capital Territory, on the 22nd day of June 1999 in the presence of:\n}\n\nThe Honourable Denis Gabriel Burke, Chief Minister of the Northern Territory of Australia, on the 22nd day of June 1999 in the presence of:\n}\n\n\nAPPENDICES\nA:\nTaxes Subject to Reform\nB:\nPayment of GST Revenues to the States and Territories\nC:\nTransitional Arrangements\nD:\nFirst Home Owners Scheme\nE:\nGST Administration\nF:\nGST Administration Performance Agreement — Guiding Principles\nAPPENDIX A\nTAXES SUBJECT TO REFORM\nThe taxes which will cease to apply in accordance with paragraph 5 of this Agreement are set out below and in the relevant Commonwealth, State and Territory statutes as at 13 November 1998.\n\t\n\tA1.\tThe following taxes will cease to apply from 1 July 2000:\n\t(i)\tWholesale Sales Tax\nSales tax levied on the value of the last wholesale sale of goods sold or otherwise dealt with as imposed by the Commonwealth's Sales Tax (Imposition) Acts.\n\t(ii)\tBed Taxes\nAccommodation taxes levied on the cost of temporary residential accommodation.\n\tA2.\tThe following State and Territory taxes will cease to apply from 1 July 2001:\n\t(i)\tFinancial Institutions Duty\nFinancial Institutions Duty levied on the value of receipts (credits) at financial institutions and on the average daily liabilities and/or investments of short term money market dealers.\n\t(ii)\tStamp Duty on Marketable Securities\nStamp duty levied on turnover (ie sale price times quantity traded) on the transfer of marketable securities quoted on the ASX or another recognised stock exchange.\nThis excludes transfers of marketable securities in private companies and trusts, and in public companies and trusts where the securities are not quoted on the ASX or another recognised stock exchange.\n\tA3.\tThe following State and Territory tax will cease to apply by 1 July 2005, subject to review by the Ministerial Council:\n\t(i)\tDebits Tax\nDebits tax levied on the value of withdrawals (debits) from accounts with financial institutions with cheque drawing facilities.\nDebits duty levied on transactions, including credit card transactions. This does not include stamp duty on electronic debits (refer A4 (v) below).\n\tA4.\tThe Ministerial Council will by 2005 review the need for retention of stamp duties on the following:\n\t(i)\tStamp Duty on Non-residential Conveyances\nStamp duty levied on the value of conveyances other than residential property conveyances.\n\t(ii)\tStamp Duty on Non-quotable Marketable Securities\nStamp duty levied on transfers of marketable securities in private companies and trusts, and in public companies and trusts where the securities are not quoted on the ASX or another recognised stock exchange.\n\t(iii)\tStamp Duty on Leases\nStamp duty levied on the rental payable under tenancy agreements.\n\t(iv)\tStamp Duty on Mortgages, Bonds, Debentures and Other Loan Securities\nStamp duty levied on the value of a secured loan property.\n\t(v)\tStamp Duty on Credit Arrangements, Instalment Purchase Arrangements and Rental Arrangements\nStamp duty levied on the value of the loan under credit arrangements.\nStamp duty levied on credit business in respect of loans made, discount transactions and credit arrangements.\nStamp duty levied on the price of goods purchased under instalment purchase arrangements.\nStamp duty levied on the rent paid in respect of the hire of goods, including consumer and producer goods.\n\t(vi)\tStamp Duty on Cheques, Bills of Exchange and Promissory Notes\nStamp duty levied on cheques, bills of exchange, promissory notes, or other types of payment orders, promises to pay or acknowledgment of debts, including duty on electronic debits.\nAPPENDIX B\nPAYMENT OF GST REVENUES TO THE STATES AND TERRITORIES\n\t\n\tB1.\tSubject to the transitional arrangements and other relevant provisions in this Agreement, the Commonwealth will distribute GST revenue grants among the States and Territories in accordance with horizontal fiscal equalisation (HFE) principles.\n\tB2.\tThe pool of funding to be distributed according to HFE principles in a financial year will comprise GST revenue grants and health care grants as defined under an Australian Health Care Agreement between the Commonwealth and the States and Territories. A State or Territory's share of the pool will be based on its population share, adjusted by a relativity factor which embodies per capita financial needs based on recommendations of the Commonwealth Grants Commission. The relativity factor for a State or Territory will be determined by the Commonwealth Treasurer after he has consulted with each State and Territory.\n\tB3.\tThe total amount of GST revenue to be provided to the States and Territories in a financial year will be defined as:\n\t(i)\tthe sum of GST collections, voluntary and notional payments made by government bodies, and amounts withheld pursuant to clause 18; reduced by\n\t(ii)\tthe amounts paid or applied under Division 35 of the GST Act and under section 39 of the Taxation Administration Act 1953.\n\tB4.\tThe total amount of GST revenue in a financial year will be determined by the Commissioner of Taxation in the following way:\n\t(i)\tactual outcomes for the items listed in paragraph B3 for the period 1 July to 31 May; plus\n\t(ii)\testimated outcomes for the items listed in paragraph B3 for the month of June; plus\n\t(iii)\tan adjustment amount (which may be positive or negative) to account for any difference between the estimated and actual outcome for the items listed in paragraph B3 for the month of June in the previous year.\n\tB5.\tGST revenue grants will be paid by the Commonwealth on the twenty-seventh day of each month. Where the scheduled payment day is a Saturday, Sunday or public holiday in Canberra, the payment will be made on the next business day of the Reserve Bank of Australia in Canberra.\n\tB6.\tThe States and Territories shall be informed of the quantum of each monthly payment by close of business Canberra time on the twenty sixth day of each month. Where the day is a Saturday, Sunday or public holiday in Canberra, the States and Territories shall be informed of the quantum of the payment on the last business day of the Reserve Bank of Australia in Canberra prior to payment day.\n\tB7.\tThe distribution between the States and Territories of the payments of GST revenue grants up to 15 June in each year will be based on:\n\t(i)\tthe Treasurer's determination of per capita relativities;\n\t(ii)\tthe latest available Australian Bureau of Statistics' projections, or estimates, of State and Territory populations as at 31 December;\n\t(iii)\tthe latest available Department of Health and Aged Care estimates of health care grants to be provided to a State or Territory; and\n\t(iv)\tthe latest available estimates of the guaranteed minimum amount for each State and Territory to be calculated under Appendix C of this Agreement.\nThe Commonwealth will inform the States and Territories of any changes to the estimates as part of the advice to be provided to the States and Territories under paragraph B6.\n\tB8.\tThe payments of GST revenue grants after 15 June in each year will take into account the determinations of:\n\t(i)\tper capita relativities and Guaranteed Minimum Amounts by the Treasurer;\n\t(ii)\tpopulations by the Statistician;\n\t(iii)\thealth care grants by the Minister administering the National Health Act 1953; and\n\t(iv)\tGST revenues by the Commissioner of Taxation.\nFor this purpose, the final payment will be made no later than the seventeenth day of June in each year. Where the seventeenth day of June is a Saturday, Sunday or public holiday in Canberra, the payment will be made on the next business day of the Reserve Bank of Australia in Canberra.\n\tB9.\tStates shall be informed of the quantum of the final monthly payment of GST revenues grants by close of business Canberra time on the sixteenth day of June. Where the sixteenth day of June is a Saturday, Sunday or public holiday in Canberra, the Commonwealth shall inform the States of the quantum of the final payment on the last business day of the Reserve Bank of Australia in Canberra prior to the thirteenth.\n\tB10.\tThe timing of payments of GST revenue grants may be varied by agreement between the Parties to this Agreement.\nAPPENDIX C\nTRANSITIONAL ARRANGEMENTS\n\tGuarantee in Legislation\n\tC1.\tCommonwealth legislation will provide a State or Territory with an entitlement to an additional amount of funding from the Commonwealth to offset any shortfall between its entitlement to GST revenue grants and the total amount of funding which would ensure that the budgetary position of a State or Territory is not worse off during the transition period.\n\t(i)\tIn 2000–01, transitional assistance will be provided to a State or Territory as a grant or an interest free loan to be repaid to the Commonwealth in full in 2001–02.\n\t(ii)\tIn subsequent transitional years, transitional assistance will be provided to a State or Territory as a grant.\n\tGuaranteed Minimum Amount\n\tC2.\tThe amount of a State or Territory's entitlement to transitional assistance in a financial year will be calculated by subtracting its entitlement to GST revenue grants from a \"Guaranteed Minimum Amount\" constructed in the following way:\nState revenues forgone: financial assistance grants, revenue replacement payments and State and Territory taxes as defined in Appendix A of this Agreement with the exception of stamp duties on marketable securities which will be the amount as if fully abolished.\nplus\nReduced revenues: the amount by which States and Territories adjust gambling taxation arrangements to take account of the impact of the GST on gambling operators.\nplus\nInterest costs on cash flow shortfalls: the interest cost incurred by States and Territories as a result of the change to cash flows arising from the replacement of weekly financial assistance grants, revenue replacements and State and Territory taxes with monthly GST revenue grants.\nplus\nLoan Repayments: in 2001–02 only, the repayment of a guarantee loan by a State or Territory.\nplus\nAdditional expenditures: payments to first home owners in accordance with Appendix D of this Agreement and the amount of the agreed GST administration costs payable to the ATO by a State or Territory.\nplus\nOther items: $338 million spread evenly over three years starting in 2000–01 in respect of the claim by States and Territories in relation to revenue forgone from the abolition of the Wholesale Sales Tax (WST) Tax Equivalent Regimes (with the distribution to be agreed among the States and Territories).\nminus\nReduced expenditures: off-road diesel subsidies and reduced costs from the removal of embedded WST and excises on purchases by a State or Territory government.\nminus\nGrowth dividend: the increase in revenue to a State or Territory (not including GST revenue payments) that is attributable to the impact of the Commonwealth's taxation reform measures on economic growth.\nplus\nAdjustments: from 2001–02, the net difference between preliminary estimates and outcomes or final estimates for items that were taken into account in the previous year's Guaranteed Minimum Amount.\nIn addition, $269 million in total, spread evenly over three years, will be included in the new Commonwealth State Housing Agreement starting in 2000–01 in respect of the net increased public housing costs as a result of tax reform (with the distribution to be agreed among the States and Territories).\n\tHeads of Treasuries' Advice to Ministerial Council\n\tC3.\tThe Guaranteed Minimum Amount for a State or Territory will be determined by the Commonwealth Treasurer by 10 June of each year of the transition period. The Ministerial Council will make recommendations to the Treasurer on the Guaranteed Minimum Amount for each State and Territory.\n\tC4.\tThe Heads of Treasuries will provide written advice to the Ministerial Council on the following issues by the indicated dates.\n\t(i)\tBy 1 March 2000, advice on the estimated loans and grants to be provided to each State and Territory in 2000–01 and the amounts which the Commonwealth should provide to each State and Territory on Tuesday 4 July 2000.\n\t(ii)\tBy 1 November 2000 advice on the most recent estimates of transitional assistance for the year and any adjustment that may need to be made to the amount of the loans and grants made to each State and Territory.\n\t(iii)\tBy 1 September of each subsequent year of the transition period, advice on the most recent estimates of the transitional assistance to be provided to each State and Territory in the financial year and the instalment amounts which the Commonwealth should provide to each State and Territory on the first Tuesday of the following October and January. This advice should identify the adjustments for the net difference between preliminary estimates and outcomes or final estimates for items that were taken into account in the previous year's Guaranteed Minimum Amount for a State or Territory.\n\t(iv)\tBy 1 March of each subsequent year of the transition period, advice on the most recent estimates of the transitional assistance to be provided to each State and Territory in both the current financial year and the next financial year, and the instalment amounts which the Commonwealth should provide to each State and Territory on the first Tuesday of the following April and July.\n\t(v)\tBy 1 June of each year of the transition period, advice on the Guaranteed Minimum Amount for each State and Territory in the current financial year.\n\tFrequency and Amounts of Payments and Repayments\n\tC5.\tIn each year of the transitional period after 2000–01, the Commonwealth will provide an instalment of the guarantee payment to a State or Territory on the first Tuesday (or the first business day thereafter) of January, April, July and October. The instalment amounts will reflect the advice to be provided to the Ministerial Council by the Heads of Treasuries under paragraph C4.\n\tC6.\tAdjustments to the total amount of additional assistance to a State or Territory in light of actual GST collections and the Treasurer's determination of the Guaranteed Minimum Amount will be made in conjunction with the payments of GST revenue grants after 10 June in each year.\n\tC7.\tA State or Territory will repay a loan which it receives from the Commonwealth in 2000–01 in quarterly instalments in 2001–02. These instalments will be paid to the Commonwealth on the same day on which a State or Territory receives an amount of GST revenue grants in the months of July, October, January and April.\n\tC8.\tThe methodology for calculating the amounts of particular components of the Guaranteed Minimum Amount for a State or Territory has been agreed by the Heads of Treasuries and is set out in the document titled Methodology for Estimation of Components of the Guaranteed Minimum Amount.\nAPPENDIX D\nFIRST HOME OWNERS SCHEME\n\tPrinciples\n\tD1.\tThe States and Territories will make legislative provision for the First Home Owners Scheme (FHOS) from 1 July 2000 which will incorporate programme criteria consistent with the following principles:\n\t(i)\tEligible applicants will be entitled to $7,000 assistance (per application) on eligible homes under the FHOS.\n\t(ii)\tAssistance will be available directly as a one off payment. If the recipient expressly consents, it may be available as an offset against statutory levies and charges or some combination of these.\n\t(iii)\tEligible applicants must be natural persons who are Australian citizens or permanent residents who are buying or building their first home in Australia. An applicant's spouse (or de facto) must be included on the application.\n\t(iv)\tTo qualify for assistance, neither the applicant or the applicant's spouse (or de facto) must have previously owned a home, either jointly, separately or with some other person.\n\t(v)\tEntering into a binding contract or commencement of building in the case of owner builders, must have occurred on or after 1 July 2000.\n\t(vi)\tAn eligible home will be a new or established house, home unit, flat or other type of self contained fixed dwelling that meets local planning standards. Fixed dwellings will include demountable dwellings where these meet local planning standards.\n\t(vii)\tAn eligible home must be intended to be a principal place of residence and occupied within a reasonable period. The home must be located in the State or Territory in which the application is made. Applicants who have entered into a financing mechanism which involves a shared equity arrangement will be eligible.\n\t(viii)\tAssistance will not be means tested.\n\t(ix)\tThe relevant State and Territory legislation will contain adequate administrative review and appeal mechanisms, along with provision to prevent abuse of the FHOS. The States and Territories will cooperate in the exchange of information to identify eligible first home owners.\n\tOther matters\n\tD2.\tFunding of grants under the FHOS may not be drawn from Home Purchase Assistance (HPA) funds provided through the Commonwealth State Housing Agreement, including the pool of existing HPA revenues.\n\tD3.\tFurther details concerning eligibility criteria consistent with the above principles are to be agreed between the Commonwealth and each State and Territory.\n\tD4.\tThe States and Territories will not introduce or vary any taxes or charges associated with home purchase with the intention of offsetting the benefits of the FHOS for recipients.\nAPPENDIX E\nGST ADMINISTRATION\n\t\n\tE1.\tThe Commissioner of Taxation has the general administration of the GST law.\n\tE2.\tThe ATO will arrange for the Australian Customs Service to assist with the collection of the GST on imports.\n\tE3.\tDuring the first 12 months following the implementation of the GST, the Commonwealth will retain the discretion to make changes to the GST base of an administrative nature. For this purpose, changes of an administrative nature involves legislation necessary to:\n\t(i)\tprotect the integrity of the GST base; or\n\t(ii)\tprevent tax avoidance.\n\tE4.\tThe Commonwealth will include the definition of change of an administrative nature in the A New Tax System (Commonwealth-State Financial Arrangements) Bill 1999.\n\tE5.\tFrom July 2001, changes of an administrative nature as defined in E3 will require the majority support of the Commonwealth, States and Territories.\n\tE6.\tThe GST Administration Sub-Committee, which will commence operation from 1 July 1999, will monitor the operation and administration of the GST and make recommendations regarding modifications to the GST and the administration of the GST.\n\tE7.\tThe GST Administration Sub-Committee will comprise officials from each Party to the Agreement including representatives from the ATO as required. The Commonwealth Treasury will chair the GST Administration Sub-Committee.\n\tE8.\tThe Chair will convene the GST Administration Sub-Committee in consultation with other members of the Sub-Committee as often as may be necessary to conduct its business. If the Chair receives a request from a member of the Sub-Committee, the Chair will consult with the other members concerning convening a meeting.\n\tE9.\tThe functions of the Sub-Committee will include:\n\t(i)\tmonitoring the performance of the ATO in the administration of the GST (Appendix F of this Agreement);\n\t(ii)\tthe assessment of policy proposals for the modification of the GST rate and base;\n\t(iii)\tmaking recommendations to the Ministerial Council on the need for legislation which might significantly affect the GST base; and\n\t(iv)\trequesting the ATO to produce draft Public Rulings in specified areas.\n\tE10.\tThe States and Territories will be consulted on draft Public Rulings prior to consideration by the ATO Rulings Panel and before public consultation. There will be a representative from the States and Territories on the ATO Rulings Panel in relation to GST matters.\n\tE11.\tPublic rulings will not be referred to the Ministerial Council. However, the GST Administration Sub-Committee will refer a proposed GST change to the Ministerial Council for consideration if the Sub-Committee is of the view that the change could have a significant impact on GST revenues and so warrants Ministerial review.\n\tE12.\tDraft legislation which might significantly affect the GST base will be forwarded through the GST Administrative Sub-Committee to the Ministerial Council for consideration.\nAPPENDIX F\nGST ADMINISTRATION PERFORMANCE AGREEMENT - GUIDING PRINCIPLES\nPreamble\n\tF1.\tThis Appendix outlines the principles that will guide the subsequent development of a GST Administration Performance Agreement (the Performance Agreement) between the ATO and its agents, and the States and Territories (the Parties).\nObjectives and Context of the Performance Agreement\n\tF2.\tThe purpose of the Performance Agreement is to provide accountability between the ATO and the States and Territories on behalf of whom the GST revenue is being collected. It also provides an agreed basis for the GST Administration Sub-Committee to monitor the administration of the GST by the ATO and its agents in return for the agreed GST administration costs being paid by the States and Territories.\n\tF3.\tThe Performance Agreement will reflect the commitment by the Parties to:\n\t(i)\tachieving world's best practice for GST administration in Australia;\n\t(ii)\ta cost-effective and transparent GST administration; and\n\t(iii)\ta cooperative relationship between the Parties.\n\tF4.\tThe Performance Agreement will recognise that achievement of world's best practice GST administration, including cost-effectiveness, is dependent on the GST policy framework and integrated administrative design.\n\tF5.\tThe Performance Agreement will be consistent with the arrangements set out in this Intergovernmental Agreement.\nComponents of Agreement\n\tF6.\tThe Performance Agreement will include outcomes to be achieved, budgeting arrangements and monitoring and review arrangements for the purposes of maintaining accountability and transparency of operations. The Performance Agreement will also include the process for raising matters of operational significance with the Ministerial Council.\nOutcomes\n\tF7.\tThe Performance Agreement will stipulate performance outcomes and appropriate benchmarks to be achieved by the ATO. These outcomes may include, but are not limited to: revenue, taxpayer registration, compliance, reporting, education and legislative review. Consistent with the objectives of the Agreement, the benchmarks are to reflect world best practice in GST administration.\nCost of Administration\n\tF8.\tThe Performance Agreement will outline the Commonwealth administration activities that are GST related for the purposes of agreeing the GST administration costs.\n\tF9.\tThe Performance Agreement will stipulate arrangements for an audit of GST costs and the systems for the control of GST costs.\n\tF10.\tThe Performance Agreement will outline the process and timing of consultation for developing/modifying budgets and business plans for GST administration. These budgets and business plans will be developed, and/or revised, in an appropriate and timely manner so as to broadly accord with Commonwealth arrangements for funding agency operations.\n\tF11.\tThe Performance Agreement will recognise that the States and Territories will fully compensate the Commonwealth for the agreed costs of administering the GST.\nMonitoring and Review\n\tF12.\tThe Performance Agreement will stipulate the:\n\t(i)\tnumber and timing of formal reports by the ATO to the Sub-Committee;\n\t(ii)\tnumber and timing of progress reports by the ATO to the Sub-Committee; and\n\t(iii)\tarrangements for special briefings on particular issues.\n\tF13.\tThe Parties to the Performance Agreement will ensure appropriate alignment of ATO Parliamentary reporting responsibilities and reporting responsibilities under the Performance Agreement.\n\tF14.\tThe Performance Agreement will stipulate that ATO reports to the Sub-Committee on outcomes will include:\n\t(i)\tupdates on relevant internal governance arrangements, including appropriate strategic plans and annual and other relevant reports that scrutinise aspects of GST operations (including annual and other relevant reports from the Australian National Audit Office);\n\t(ii)\taccrual-based financial reports;\n\t(iii)\tkey outcome performance indicators (including, registrations, revenue, refunds, costs, key processing workloads, Taxpayer Charter standards and international benchmark comparisons);\n\t(iv)\tlitigation and public ruling information;\n\t(v)\tupdates on relevant compliance and cost-of-compliance research;\n\t(vi)\tadministrative base issues; and\n\t(vii)\tcommentary on administrative performance and any key emerging GST compliance issues and related initiatives.\n\tF15.\tThe Performance Agreement will ensure that the States and Territories will have access to GST data held by the ATO subject to statutory limitations.\nMatters of Operational Significance\n\tF16.\tThe Performance Agreement will outline arrangements for raising matters of operational significance with the Ministerial Council. Matters of operational significance may include disputes over the interpretation of the Performance Agreement and non-performance by the ATO against agreed targets. The Performance Agreement will ensure that the ATO will have the opportunity to provide direct advice to the Ministerial Council on any matters submitted to the Council.\nDevelopment of Agreement\n\tF17.\tThe Performance Agreement will be developed by the GST Administration Sub-Committee and representatives of the ATO. The Performance Agreement is to be developed with reference to both:\n\t(i)\tthe guiding principles outlined in this Appendix; and\n\t(ii)\tactual GST performance data (including revenue) in the Australian context, gathered during the transitional years.\n\tF18.\tThe Performance Agreement is to be finalised by the end of the GST transitional year ending June 2002. The Performance Agreement is to be endorsed by the Ministerial Council prior to being signed.\n\tF19.\tThe Performance Agreement will stipulate the process for its amendment.\nTransitional Arrangements\n\tF20.\tThe ATO and the GST Administration Sub-Committee will discuss key operational issues and costs commencing in October 1999 and on a semiannual basis throughout the GST transitional year ending 30 June 2002.\n\tF21.\tThe ATO will arrange for an audit of the systems for the control of GST costs and the GST costs incurred during the period from 1 July 1999 to the date of the signing of the Performance Agreement by the Parties.\n\tF22.\tThe ATO will undertake to establish, by the end of the Transitional year ending 30 June 2002, final GST benchmarking arrangements with relevant overseas administrations, subject to their agreement. The ATO will discuss benchmarking plans with the GST Administration Sub-Committee.\nLegislative history\nNotes\n\t•\tPlease 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.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor 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.\nLegislation amended by principal Act\nThe National Tax Reform (State Provisions) Act 2000 amended the following:\nFinancial Institutions Duty Act 1983\nPay-roll Tax Act 1971\nPetroleum Products Regulation Act 1995\nStamp Duties Act 1923\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\n2000\n21\n National Tax Reform (State Provisions) Act 2000\n8.6.2000\n8.6.2000\n2013\n22\n National Tax Reform (State Provisions) (Administrative Penalties) Amendment Act 2013\n14.6.2013\n1.7.2013: s 2\n2019\n19\nEducation and Children's Services Act 2019\n8.8.2019\nSch 1 (cl 11)—1.7.2020 (Gazette 11.6.2020 p3305)\nProvisions amended\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nLong title\namended under Legislation Revision and Publication Act 2002\n\nPt 1\n\n\ns 2\n\n\nadministrative penalty\ninserted by 22/2013 s 4(1)\n1.7.2013\ninterest charge\ninserted by 22/2013 s 4(2)\n1.7.2013\nprincipal Act\nomitted under Legislation Revision and Publication Act 2002\n\nPt 3\n\n\ns 4\n\n\ns 4(1a)\ninserted by 22/2013 s 5\n1.7.2013\nPt 4\n\n\ns 5\n\n\ns 5(2)\n\n\ngovernment account\namended by 19/2019 Sch 1 cl 11\n1.7.2020\nPt 5\nomitted under Legislation Revision and Publication Act 2002\n\nPt 6\nomitted under Legislation Revision and Publication Act 2002\n\nPt 7\nomitted under Legislation Revision and Publication Act 2002\n\nPt 8\nomitted under Legislation Revision and Publication Act 2002\n\nHistorical versions\n1.7.2013\n\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"Yes. The Act began as a short South Australian enactment to ratify the Intergovernmental Agreement and set a few State‑level administrative rules (ratification, exempt‑entity accounting, government account labelling). Later amendments broadened the Act’s operational scope: the 2013 amendments expressly added obligations to pay amounts equivalent to interest charges and administrative penalties (inserting s4(1a) and definitions for \"interest charge\" and \"administrative penalty\"), and the 2019 amendment adjusted the definition of \"government account\" to capture additional bodies (eg school councils). Those changes increased the scope of mandatory payments and the set of entities and instruments subject to account‑labelling and record‑keeping obligations beyond the Act’s original text, while the Schedule itself already embedded wide Commonwealth–State institutional and fiscal arrangements."},"complexity_factors":["Short primary Act (5 substantive sections) but incorporates a large Schedule (full Intergovernmental Agreement) that greatly expands scope.","Schedule contains multiple Parts and six detailed Appendices (A–F) with multi‑step formulas (eg Appendix C Guaranteed Minimum Amount).","Numerous cross‑references to Commonwealth legislation (GST Act, Taxation Administration Act 1953, General Interest Charge Acts) increasing interpretive reliance on external statutes.","Defined terms in s2 tie into broader Commonwealth definitions (eg \"GST\", \"constitutional exemption\", \"administrative penalty\").","Multiple discretionary powers and notice processes (Treasurer may impose record formats/requirements by Gazette or written notice, s4(2),(4)).","Complex intergovernmental governance arrangements (Ministerial Council, GST Administration Sub‑Committee) with unanimity/majority decision thresholds (Schedule PART 4, cl40–46; cl31–36).","Procedural timing and payment rules (Appendix B and C) involve monthly/quarterly schedules, estimation/adjustment steps and retrospective reconciliations.","Amendments over time (2013 insertion re administrative penalties and interest charges; 2019 change to government account definition) add layers to obligations and interpretation.","Appendices include both policy principles and operational rules (eg ATO performance benchmarks, cost‑sharing, price monitoring) mixing law and intergovernmental policy that require cross‑disciplinary reading."],"plain_english_summary":"**What this law does (mechanics first)**\n\n- Ratifies and gives legal effect in South Australia to the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations (the IGA). (s3; Schedule)\n\n- Requires entities that are \"exempt\" from GST under the Constitution or the GST law (a \"constitutional exemption\") to pay amounts equivalent to GST that would have been payable if they were liable, and to pay equivalent interest charges and administrative penalties where those would have arisen. These payments are made to the Commonwealth Commissioner of Taxation. (s4(1), s4(1a))\n\n- Imposes record‑keeping and retention duties on exempt entities to enable audit of those GST‑equivalent payments; the Treasurer may specify formats or additional requirements by Gazette or written notice. Records must be kept for five years. (s4(2)–(4))\n\n- Requires government accounts (bills/invoices) issued after specified dates to separately identify any amount that represents a GST component (an amount to offset or reimburse a GST liability or a liability under Part 3 of this Act). Different relevant start dates apply (generally 1 Jan 2001; later date for compulsory third‑party motor insurance). (s5(1)–(2))\n\n- Incorporates the full Intergovernmental Agreement in a Schedule. The IGA sets out how GST revenue is to be treated and distributed to States and Territories, transitional guarantee and payment arrangements, institutional arrangements (Ministerial Council, GST Administration Sub‑Committee), principles on what government taxes/charges are outside GST, arrangements for government entities to operate \"as if\" they were subject to GST, compensation of the Commonwealth for ATO GST administration costs, a First Home Owners Scheme, and monitoring arrangements (Appendices A–F in the Schedule).\n\n**Who this affects**\n\n- Exempt entities (entities with constitutional exemptions from GST): these bodies must make GST‑equivalent payments, keep records and may be required to follow Treasurer directions. (s2 definition; s4)\n\n- South Australian government departments, agencies, instrumentalities and other public bodies that issue government accounts: they must show any GST component separately on bills issued after the relevant date. (s5)\n\n- The Commonwealth Commissioner of Taxation and the ATO: they receive GST revenue grants, administer GST-related collections and are to be compensated for agreed administration costs by States and Territories. (Schedule, esp. clauses 37–39, Appendix B, Appendix F)\n\n- The State/Territory Treasurers and intergovernmental bodies: the IGA creates Ministerial Council and sub‑committee arrangements to oversee GST operation and adjustments. (Schedule PART 4, cl40–46; Appendix E)\n\n- Businesses and the public indirectly: the IGA and appended measures change the state tax landscape (lists of taxes to be abolished or reviewed), set transitional payments, and include price‑monitoring provisions to reduce the risk of unjustified price increases related to tax reform. (Schedule PART 2, cl5, cl28–30, Appendix A)\n\n**Why it matters (official purpose and practical implications)**\n\n- The IGA’s stated objectives are to implement a national tax system centred on the GST, remove certain inefficient taxes, provide States and Territories with a growing and more robust revenue base, and to improve states’ financial positions relative to not implementing reform. (Schedule, Objectives cl2 and Reform Measures cl5)\n\n- The Act implements those mechanics in South Australian law: it makes the IGA binding locally (s3 + Schedule) and creates direct administrative obligations (s4–5) that change how government entities handle GST‑like amounts and information.\n\n**Costs, incentives and trade‑offs (concrete mechanics)**\n\n- Who pays: exempt entities must transfer GST‑equivalents (and related interest/administrative penalties) to the Commonwealth Commissioner of Taxation (s4(1)–(1a)). States/Territories receive GST revenue grants from the Commonwealth (Schedule, Appendix B) and fund agreed ATO administration costs (Schedule cl37, Appendix F).\n\n- Administrative burden and compliance risk: exempt entities must keep records in Treasurer‑required form, make them available on request and retain them for five years (s4(2)–(3)). The Treasurer has discretion to impose further requirements by Gazette or written notice (s4(4)), which creates ongoing compliance obligations for particular classes or individual entities.\n\n- Centralisation of collection/administration: the ATO is the GST administrator (Schedule, Appendix E). States agree to compensate the Commonwealth for ATO GST administration costs (Schedule cl37; Appendix F). That centralisation reduces duplicate systems for GST collection but concentrates operational control and information with the Commonwealth/ATO.\n\n- Fiscal transfers and incentives for States: GST revenue is pooled and distributed according to horizontal fiscal equalisation (HFE) principles (Schedule cl7–8; Appendix B). Transitional guarantees and complex calculation of a Guaranteed Minimum Amount protect states during transition (Appendix C). These arrangements shift revenue‑raising from many state taxes to a national mechanism and create predictable, formulaic transfers, but they also require negotiated annual determinations (Treasurer’s determinations, Heads of Treasuries advice) and administrative coordination.\n\n- Effects on private enterprise and markets: the IGA contemplates removal of certain state taxes (Appendix A: e.g. wholesale sales tax cease, bed taxes, financial institutions duty, some stamp duties), which changes effective tax burdens on businesses and can alter relative prices and incentives. The agreement also provides for price monitoring (ACC C involvement) to guard against unjustified price increases connected to tax reform (Schedule cl28–30). The Act itself imposes transparency on government charges (s5) which can affect competition by clarifying the pass‑through of GST components on government fees.\n\n**Implementation risks and discretion**\n\n- The Treasurer’s power to set accounting formats and impose requirements by Gazette or notice (s4(2), s4(4)) creates administrative discretion that affects compliance costs and auditability.\n\n- The IGA contains multi‑party governance arrangements (Ministerial Council, Sub‑Committee, Heads of Treasuries) requiring unanimous or majority agreements for changes to GST rate or base in many circumstances (Schedule PART 3, cl31–36, cl40–46). This creates potential delays or negotiation costs when policy adjustments are needed.\n\n**Concentrated benefits and diffuse costs**\n\n- Concentrated benefits: States and Territories receive consolidated GST revenue pools and transitional guarantees (Appendix B and C), which are substantial and concentrated fiscal benefits to governments.\n\n- Diffuse costs: administrative compliance, record‑keeping and possible payments by exempt bodies are dispersed among many public entities and may increase internal accounting workload; businesses and consumers may experience indirect effects through tax base changes and price monitoring measures.\n\n**Key sections to look at for specific obligations**\n\n- Ratification / Schedule (s3; Schedule)\n- Exempt entities: payments, interest/penalties, records, Treasurer powers (s4(1)–(4), s4(1a) as inserted)\n- Government accounts and GST‑component identification (s5(1)–(2))\n- Distribution, transitional and administration rules: Schedule (PART 2–4 and Appendices A–F — see especially clauses 5–8, 10–14, 17–19, 28–39, and Appendices B, C, E, F)\n\n"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: giving effect to the 1999 Intergovernmental Agreement on GST reform. The 2013 and 2019 amendments were technical updates (adding penalty provisions and updating cross-references to education legislation) rather than expansions of scope. The core mechanism — requiring state government bodies to make GST-equivalent payments despite constitutional exemption — has remained unchanged since enactment."},"complexity_factors":["The Act incorporates by reference the entire Intergovernmental Agreement (a 46-clause document with 6 appendices) as a Schedule, making the full legislative effect dependent on external reading","Nested conditional commencement dates in section 5(2) for 'government account' definitions (different dates for CTP insurance vs other accounts)","Cross-references to multiple Commonwealth Acts including the GST Act 1999, Taxation Administration Act 1953, and various interest charge imposition Acts","Delegated legislative power in section 4(4) allowing Treasurer to impose requirements by Gazette notice or individual written notice","Constitutional law overlay — the Act operates around section 114 of the Constitution (intergovernmental immunities) requiring careful parsing of 'exempt entity' definitions","The Schedule contains complex transitional funding formulas (Guaranteed Minimum Amount calculations in Appendix C) involving multiple add-backs and subtractions","Horizontal Fiscal Equalisation (HFE) principles embedded in revenue distribution mechanisms (Appendix B)","Amendment history shows evolution — 2013 amendments added administrative penalties and interest charges (section 4(1a)), 2019 amendments updated references to education legislation"],"plain_english_summary":"**What this law does:**\n\nThis is South Australia's way of signing up to the big 1999 tax reform deal between the Commonwealth and all the States and Territories. It's the state-level legislation that makes the GST (Goods and Services Tax) system work across Australia.\n\n**Three main things the Act does:**\n\n1. **Ratifies the Intergovernmental Agreement** — It formally adopts the massive deal struck between the Prime Minister and all State/Territory leaders about how GST revenue would be shared, which old state taxes would be scrapped, and how the system would be managed.\n\n2. **Makes government bodies pay \"GST equivalent\" payments** — Even though government entities are constitutionally exempt from GST (section 114 of the Constitution says the Commonwealth can't tax States, and vice versa), this law makes South Australian government bodies pay amounts equivalent to GST anyway. This keeps things fair — government doesn't get an advantage over private businesses. These entities must also pay equivalent interest charges and penalties if they don't comply, and keep records for 5 years.\n\n3. **Requires GST to be shown separately on government bills** — If a South Australian government agency sends you an invoice that includes a GST component, they must clearly show that amount and label it as the GST component. This applies to compulsory third party motor vehicle insurance from 1 July 2003, and everything else from 1 January 2001.\n\n**Who it affects:**\n- South Australian government departments, agencies, and statutory authorities\n- Local councils and school councils (they're included in the \"government account\" rules)\n- Anyone who gets an invoice from a South Australian government body\n- The Commonwealth Commissioner of Taxation (who collects the GST-equivalent payments)\n\n**Why it matters:**\nWithout this law, the national GST system would have a hole in it. Government bodies would effectively get a 10% discount on everything compared to private businesses, creating an unfair playing field. This law ensures South Australia holds up its end of the 1999 tax reform bargain — scrapping old taxes like Financial Institutions Duty and stamp duties, in exchange for receiving GST revenue from the Commonwealth."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the legislative text was not available for review. No comparison between original intent and final provisions is possible from the retrieved content."},"complexity_factors":["No actual legislative text was retrievable — the source URL returned a 404 Page Not Found error","Analysis is based solely on the Act's title and historical context, not its provisions","Cannot assess definitional complexity, cross-referencing, or operative clauses without the text","Score of 2 reflects minimal analysable content rather than simplicity of the underlying law, which historically was moderately complex"],"plain_english_summary":"The National Tax Reform (State Provisions) Act 2000 implemented South Australia’s part of the nationwide GST reforms, putting in place state-level measures to align with the Intergovernmental Agreement on Commonwealth‑State financial relations. It guided the transition to GST, likely wiping out overlapping state taxes (e.g. bank debits, financial institutions duties) and reshaping revenue sharing—affecting SA residents, businesses and government finances during the switch."}},"importantCases":[],"_links":{"self":"/api/acts/national-tax-reform-state-provisions-act-2000","history":"/api/acts/national-tax-reform-state-provisions-act-2000/history","analysis":"/api/acts/national-tax-reform-state-provisions-act-2000/analysis","conflicts":"/api/acts/national-tax-reform-state-provisions-act-2000/conflicts","importantCases":"/api/acts/national-tax-reform-state-provisions-act-2000/important-cases","documents":"/api/acts/national-tax-reform-state-provisions-act-2000/documents"}}