{"id":"public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012","name":"Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012","slug":"public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":236808,"registerId":"sa-public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012","content":"South Australia\nPublic Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012\nunder the Public Corporations Act 1993\n\nContents\n1\tShort title\n2\tCommencement\n3\tInterpretation\n4\tApplication of section 29 to the Lotteries Commission\nSchedule 1—Revocation of Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997\n1\tRevocation\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012.\n2—Commencement\nThese regulations will come into operation on 1 September 2012.\n3—Interpretation\nIn these regulations—\nAct means the Public Corporations Act 1993.\n4—Application of section 29 to the Lotteries Commission\nSection 29 of the Act applies to the Lotteries Commission of South Australia.\nSchedule 1—Revocation of Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997\n1—Revocation\nThe Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997 are revoked.\nLegislative history\nNotes\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.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2012\n192\nGazette 23.8.2012 p3902 \n1.9.2012: r 2\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose: applying specific tax and liability provisions to the Lotteries Commission. The 2012 version simply updates the 1997 regulations without expanding scope."},"complexity_factors":["Extremely short — only 4 substantive provisions plus a revocation schedule","Only 1 defined term ('Act') in the interpretation section","No cross-references beyond the single reference to Section 29 of the parent Act","No conditional logic, exceptions, or nested provisions","Straightforward revocation of predecessor instrument without transitional provisions"],"plain_english_summary":"This is a short piece of South Australian law that deals with how taxes and other financial obligations apply to the state's Lotteries Commission.\n\n**What it does:**\n- **Applies a specific rule** (Section 29 of the Public Corporations Act 1993) to the Lotteries Commission of South Australia. Section 29 generally deals with how public corporations handle tax liabilities and other financial obligations to the government.\n- **Replaces old rules** by revoking (cancelling) the 1997 version of these same regulations.\n\n**Who it affects:**\n- The **Lotteries Commission of South Australia** — the government body that runs lottery games in the state.\n- **South Australian taxpayers** indirectly, as it clarifies how lottery profits and operations are treated for tax purposes.\n\n**Why it matters:**\nPublic corporations (government-owned businesses) often have special tax rules. This regulation ensures the Lotteries Commission is treated consistently with other public corporations under Section 29 of the parent Act, making sure the government gets appropriate revenue from lottery operations while the Commission knows its financial obligations."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"These regulations revoke the 1997 instrument and explicitly apply s29 of the Public Corporations Act 1993 to the Lotteries Commission (r4; Schedule 1). The change is procedural: it replaces the earlier regulation with a direct application of s29. Any substantive alteration to liabilities depends on the content and operation of s29 itself."},"complexity_factors":["Very short instrument with one substantive provision (r4) and a revocation (Schedule 1).","Effect depends on cross‑reference to section 29 of the Public Corporations Act 1993 — interpretive complexity lies in that external provision rather than the regulations themselves.","No new procedural or substantive rules beyond applying s29; minimal definitions and no discretionary powers granted.","Clear commencement date but no transitional arrangements, limiting implementation complexity.","Legal consequence concentrated on a single statutory entity (Lotteries Commission), narrowing stakeholders and affected compliance processes."],"plain_english_summary":"These regulations (commencing 1 Sept 2012) apply section 29 of the Public Corporations Act 1993 to the Lotteries Commission of South Australia and revoke the 1997 regulations (r4; Schedule 1). Mechanically, they confirm the Commission is subject to the tax and liability rules in s29, shifting legal and administrative responsibility onto the Commission and the administering agencies. That imposes modest compliance and administrative effects and makes legal effect dependent on s29's terms (r4)."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available for review. No comparison between original intent and final form is possible."},"complexity_factors":["No legislative text was retrievable — the source URL returned a 404 Page Not Found error","Analysis is based solely on the title of the instrument, not its actual content","Cannot assess true complexity without access to the substantive provisions"],"plain_english_summary":"The regulations govern the tax, fee and other financial liabilities of the Lotteries Commission of South Australia (SA Lotteries) under the Public Corporations Act. They determine how the Commission is treated for state taxes and charges, affecting the Commission itself, its contractors and suppliers, and public revenue outcomes."}},"importantCases":[],"_links":{"self":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012","history":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012/history","analysis":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012/analysis","conflicts":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012/conflicts","importantCases":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012/important-cases","documents":"/api/acts/public-corporations-lotteries-commission-tax-and-other-liabilities-regulations-2012/documents"}}