Part 6South Australia

Part 6 South Australia

 

• TAXES

• 1.1 Payroll tax Pay-Roll Tax Act 1971 Tax on gross wages bill of employers

• 1.2 Stamp duties Stamp Duties Act 1923 Tax on certain transactions, financial instruments etc. Refers to all tax liabilities under the Act

• 1.3 Land tax Land Tax Act 1936 Tax on the site value of all land in the State, barring exempted land

• 1.4 Financial institutions duty Financial Institutions Duty Act 1983 Tax on the value of receipts at financial institutions and average daily liabilities of short term money market dealers

• 1.5 Debits tax Debits Tax Act 1994 Tax on the value of withdrawals from cheque accounts with financial institutions

• 1.6 Succession duties Succession Duties Act 1929 Duties on the aggregate net present value of property derived from a deceased person who died prior to 1 January 1980

• 1.7 Gaming machine tax Gaming Machines Act 1992 Tax on the net gaming revenue of gaming machine operators

• 1.8 Major Betting Licence duty Authorised Betting Operations Act 2000 Duty in respect of the major betting operations licence

• 1.9 Distribution of Lotteries Commission surplus State Lotteries Act 1966 Income tax equivalent on the surplus, gambling tax on the NGR, surplus available for distribution, and unclaimed prizes of the Lotteries Commission generated from lottery activities

• 1.10 Casino duty Casino Act 1997 Tax on the net gaming revenue of table games and gaming machines at the casino

• 1.11 Bookmakers’ wagering duty Authorised Betting Operations Act 2000 Duty on amounts wagered with bookmakers

• 1.12 On-course Totalisators’ wagering duty Authorised Betting Operations Act 2000 Duty on amounts wagered with on-course totalisators

• 1.13 Gas Sales levy Gas Act 1997 Tax, or licence fee, on licensed gas businesses based as a per cent of sales of gas

• 1.14 Lottery and Gaming licences Lottery and Gaming Regulations 1993 Licence fees for approved lotteries, bingo, instant lotteries, sweepstakes etc

• 1.15 Motor vehicle registration fees Motor Vehicles Act 1959 Compulsory fee to register a motor vehicle

• 1.16 Drivers licences Motor Vehicles Act 1959 Compulsory fees to obtain a drivers licence required to drive a vehicle

• 1.17 Emergency services levy Emergency Services Funding Act 1998 Levy on fixed and mobile property