South Australia regulation

Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012

In ForceSA

Jurisdiction

South Australia

Collection

regulation

Plain English Summary

2/10 complexity

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).

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012.

Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012

South Australia Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012 under the Public Corporations Act 1993

Contents 1 Short title 2 Commencement 3 Interpretation 4 Application of section 29 to the Lotteries Commission Schedule 1—Revocation of Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997 1 Revocation Legislative history

1—Short title These regulations may be cited as the Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012. 2—Commencement These regulations will come into operation on 1 September 2012. 3—Interpretation In these regulations— Act means the Public Corporations Act 1993. 4—Application of section 29 to the Lotteries Commission Section 29 of the Act applies to the Lotteries Commission of South Australia. Schedule 1—Revocation of Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997 1—Revocation The Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 1997 are revoked. Legislative history Notes • For 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. Principal regulations Year No Reference Commencement 2012 192 Gazette 23.8.2012 p3902 1.9.2012: r 2

Source text

Sourced from South Australian Legislation (legislation.sa.gov.au), CC BY 4.0.

1 Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012

South Australia Public Corporations (Lotteries Commission—Tax and Other Liabilities) Regulations 2012 under the Public Corporations Act 1993