Sch 3Transitional provisions

Schedule 3—Transitional provisions Part 2—Transitional provisions repealed Act means the Pay-roll Tax Act 1971. 3—Savings and transitional provisions (1) The regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act or any Act amending this Act. (2) A provision of a regulation made under subclause (1) may, if the regulation so provides, take effect from the commencement of this Act or from a later day. (3) To the extent to which a provision takes effect under subclause (2) from a day earlier than the day of the regulation's publication in the Gazette, the provision does not operate to the disadvantage of a person by— (a) decreasing the person's rights; or (b) imposing liabilities on the person. (4) The Acts Interpretation Act 1915 will, except to the extent of any inconsistency with the provisions of this Schedule or regulations made under this Schedule, apply to any amendment or repeal effected by this Act or any Act amending this Act. 4—Continuation of repealed Act and regulations If a provision of the repealed Act continues to apply by force of this Schedule, the following provisions also continue to apply in relation to that provision: (a) any other provision of the repealed Act necessary to give effect to that continued provision; (b) any regulation made under the repealed Act for the purposes of that continued provision. 5—Application of this Act and repealed Act (1) This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2009. (2) Despite its repeal, the repealed Act continues to apply to payroll tax on taxable wages (within the meaning of the repealed Act) paid or payable before 1 July 2009. (3) The Taxation Administration Act 1996, as in force immediately before 1 July 2009, continue to apply on and after that day in respect of any matter to which the repealed Act continues to apply on and after that day. 6—Superannuation contributions not readily related to particular employees For the purposes of an assessment of payroll tax, the Commissioner may determine— (a) whether, and the extent to which, any monetary or non‑monetary contribution paid or payable by an employer to a superannuation, provident or retirement fund or scheme that is not identified by the employer as paid or payable in respect of a particular employee (and whether or not purporting to be so paid or payable on any actuarial basis) is to be regarded as a superannuation contribution paid or payable in respect of a particular employee; (b) the portion of any monetary or non‑monetary contribution paid by an employer as a superannuation contribution to a wholly or partly unfunded fund or scheme, being money paid in respect of an employee (or that is to be regarded under paragraph (a) to have been so paid) who performed services to the employer on or after, as well as before, 1 July 1996, that is to be regarded as having been paid in respect of services performed before that date. 7—Registration of employers An employer who was registered under section 14 of the repealed Act immediately before 1 July 2009 is taken, on and after that day, to be registered under section 86 of this Act. 8—Designated group employers A member of a group who was the nominated or appointed member for the group under section 18J of the repealed Act immediately before 1 July 2009 is taken, on and after that day, to be the designated group employer for the group as if the member had been designated under section 80 of this Act. 9—References Unless the contrary intention appears, a reference in any other Act, law, instrument or other form of document to pay‑roll tax under the repealed Act will be taken to include a reference to payroll tax under this Act. Part 3—Transitional provisions—Employee shares and options 10—Assessment and payment of payroll tax in relation to employee shares and options Anything done or omitted to be done by an employer in connection with the assessment and payment of payroll tax, in respect of a month occurring after June 2009 and before July 2013, that would have been validly done or omitted to be done had the amendments made to this Act by the Payroll Tax (Miscellaneous) Amendment Act 2012 been in force, is taken to have been validly done or omitted. This provision validates a decision by an employer to treat the grant of a share or an option to an employee that is not an ESS interest as a fringe benefit under Division 2 of Part 3 of this Act and to determine the value of those fringe benefits in accordance with those provisions, rather than by reference to Division 4 of Part 3 of this Act. 11—Determination of vesting date and value of employee shares and options (1) Division 4 of Part 3 of this Act continues to apply in respect of a share or an option granted before 1 July 2013 that constituted wages under old section 18, whether or not the grant of the share or option would constitute wages under new section 18, if the relevant day in relation to the grant of the share or option is not a day occurring before 1 July 2013. For example, a share granted before 1 July 2013 that is not an ESS interest continues to be treated as wages under Division 4 of Part 3 of this Act if the vesting date for the share did not occur before 1 July 2013 and the employer did not elect to treat the date of the grant as the relevant day. (2) The assessment amendments apply in respect of any such share or option. (3) Accordingly, the vesting date and the value of the share or option are to be determined in accordance with the assessment amendments. (4) This clause does not apply in respect of a share or an option granted before 1 July 2013 if the liability for payroll tax in respect of the grant is determined in accordance with Division 2 of Part 3 (as permitted by clause 1). (5) In this clause— assessment amendments means the amendments made by sections 6 and 7 of the Payroll Tax (Miscellaneous) Amendment Act 2012; new section 18 means section 18 as amended by the Payroll Tax (Miscellaneous) Amendment Act 2012; old section 18 means section 18 as in force immediately before 1 July 2013; relevant day—see section 18(3). Legislative history Notes • Please 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. • Earlier versions of this Act (historical versions) are listed at the end of the legislative history. • 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. Legislation repealed by principal Act The Payroll Tax Act 2009 repealed the following: Pay-roll Tax Act 1971 Principal Act and amendments New entries appear in bold. Year No Title Assent Commencement Payroll Tax Act 2009 4.6.2009 1.7.2009: s 2 Payroll Tax (Nexus) Amendment Act 2010 Pt 2 (ss 4—12) & Sch 1 (cll 2 & 3)—1.7.2009: s 2 Statutes Amendment (Budget 2010) Act 2010 18.11.2010 Pt 8 (ss 43 & 44)—1.7.2010: s 2(4) Payroll Tax (Miscellaneous) Amendment Act 2012 6.12.2012 1.7.2013: s 2 Statutes Amendment and Repeal (Budget 2012) Act 2012 6.12.2012 Pt 8 (s 30)—1.7.2012: s 2(2) Payroll Tax (Exemption for Small Business) Amendment Act 2018 25.10.2018 25.10.2018; Pt 2 (except s 9)—1.7.2018; s 9—1.7.2019: s 2 Statutes Amendment and Repeal (Budget Measures) Act 2018 22.11.2018 Pt 12 (s 118)—1.7.2016: s 2(5); ss 119 & 120—1.7.2018: s 2(6) Statutes Amendment and Repeal (Simplify) Act 2019 Pt 33 (s 74)—3.10.2019: s 2(1) COVID-19 Emergency Response Act 2020 Sch 3 (cl 3)—9.4.2020: s 2(1) Adelaide University Act 2023 23.11.2023 Sch 1 (cl 4(2))—8.3.2024 (Gazette 14.12.2023 p4133); cl 4(1)—31.3.2026 (Gazette 30.10.2025 p4240) Statutes Amendment (Budget Measures) Act 2025 13.2.2025 Pt 5 (s 10)—1.7.2024: s 2(3) Provisions amended New entries appear in bold. Entries that relate to provisions that have been deleted appear in italics. Provision How varied Commencement Long title amended under Legislation Revision and Publication Act 2002 Pt 1 s 2 omitted under Legislation Revision and Publication Act 2002 s 3 ABN inserted by 4/2010 s 4(1) Australian jurisdiction inserted by 4/2010 s 4(2) 2018/19 financial year inserted by 21/2018 s 4 instrument inserted by 4/2010 s 4(3) registered business address inserted by 4/2010 s 4(4) share amended by 50/2012 s 4 Pt 2 s 8 s 8(1) s 8 redesignated as s 8(1) by 21/2018 s 5 s 8(2) inserted by 21/2018 s 5 ss 10 and 11 substituted by 4/2010 s 5 ss 11A—11C inserted by 4/2010 s 5 Pt 3 s 13 s 13(2a) inserted by 4/2010 s 6 s 18 s 18(1) substituted by 50/2012 s 5 s 19 s 19(2) substituted by 50/2012 s 6(1) s 19(2a) inserted by 50/2012 s 6(1) s 19(3) and (4) substituted by 50/2012 s 6(2) s 23 s 23(1) amended by 50/2012 s 7(1) s 23(2)—(5) substituted by 50/2012 s 7(2) s 23(6) and (7) inserted by 50/2012 s 7(2) s 24 s 24(1) substituted by 50/2012 s 8(1) s 24(3) amended by 4/2010 s 7(1) s 24(4) deleted by 4/2010 s 7(2) inserted by 50/2012 s 8(2) s 25 deleted by 4/2010 s 8 s 26 s 26(2) amended by 4/2010 s 9 s 29 s 29(7) amended by 35/2018 s 118(1), (2) 1.7.2016 s 32 s 32(2) amended by 35/2018 s 119(1)—(3) s 32(2a)—(2d) inserted by 35/2018 s 119(4) s 40 s 40(2) amended by 4/2010 s 10 Pt 4 Pt 4 Div 4 s 53 s 53(4) substituted by 50/2012 s 9 Pt 4 Div 9 inserted by 4/2010 s 11 Pt 5 s 80 s 80(3) substituted by 21/2018 s 6 Pt 6 s 82 s 82(1) substituted by 21/2018 s 7 Pt 7 s 86 s 86(1) amended by 21/2018 s 8(1) s 86(6) inserted by 21/2018 s 8(2) Pt 8 s 95 s 95(2) substituted by 25/2019 s 74 Sch 1 cl 1 EA inserted by 21/2018 s 9(1) R deleted by 21/2018 s 9(2) amended by 21/2018 s 9(3) cl 5 cl 5(1) cl 5 amended and redesignated as cl 5(1) by 21/2018 s 9(4), (5) cl 5(2) and (3) inserted by 21/2018 s 9(5) cl 9 cl 9(2) amended by 21/2018 s 9(6) cl 9(4) and (5) inserted by 21/2018 s 9(7) Sch 1A inserted by 21/2018 s 10 Sch 2 Pt 2 Pt 2 Div 1 deleted by 21/2018 s 11(1) Pt 2 Div 2 cl 5 cl 5(1) R substituted by 21/2018 s 11(2) cl 5(1a) and (1b) inserted by 21/2018 s 11(3) cl 6 cl 6(3) amended by 21/2018 s 11(4) deleted by 21/2018 s 11(5) Pt 2 Div 3 cl 8 cl 8(1) R substituted by 21/2018 s 11(6), (7) cl 8(2) R substituted by 21/2018 s 11(8), (9) cl 8(2a) and (2b) inserted by 21/2018 s 11(10) cl 9 cl 9(3) amended by 21/2018 s 11(11) deleted by 21/2018 s 11(12) cl 10A inserted by 22/2010 s 43 deleted by 54/2012 s 30 1.7.2012 Pt 3 Div 3 cl 16 amended by 32/2023 Sch 1 cl 4(2) 8.3.2024 amended by 32/2023 Sch 1 cl 4(1) 31.3.2026 cl 17A inserted by 7/2020 Sch 3 cl 3 cll 17B and 17C inserted by 4/2025 s 10 1.7.2024 Sch 3 Pt 1 omitted under Legislation Revision and Publication Act 2002 Pt 2 cl 3 cl 3(1) amended by 4/2010 s 12(1) cl 3(4) amended by 4/2010 s 12(2) Pt 3 inserted by 50/2012 s 10 Transitional etc provisions associated with Act or amendments Payroll Tax (Nexus) Amendment Act 2010, Sch 1 2—Transitional provisions—taxable wages (1) In this clause— principal Act means the Payroll Tax Act 2009. (2) For the purposes of this clause, an "expired month" is a month occurring after June 2009 that ended before the date of assent of this Act. (3) The amendments made to the principal Act by this Act apply in respect of taxable wages that are paid or payable on or after 1 July 2009. (4) The amendments made to the principal Act by this Act are to be applied for the purpose of determining the correct amount of payroll tax (within the meaning of section 82) payable by an employer in respect of the financial year commencing on 1 July 2009 (including in respect of expired months). (5) However, section 9 of the principal Act continues to apply in respect of an expired month as if the amendments made to the principal Act by this Act had not been made. 3—Transitional provisions—taxation administration The Pay-roll Tax Act 1971 will continue to be a taxation law for the purposes of the Taxation Administration Act 1996 despite its repeal and despite the enactment of clause 1 of this Schedule. Statutes Amendment (Budget 2010) Act 2010 44—Transitional provision A regulation made for the purposes of section 10A of Schedule 2 of the Payroll Tax Act 2009, as enacted by this Act, may, if the regulation so provides, take effect from 1 July 2010 or from a later day. Statutes Amendment and Repeal (Budget Measures) Act 2018, Pt 12 120—Transitional provisions (1) Section 32 of the principal Act, as amended by section 119 of this Act, applies in respect of work performed on or after 1 July 2018 irrespective of when amounts are paid or become payable in respect of the work. (2) Section 32 of the principal Act, as in force immediately before the commencement of section 119 of this Act, continues to apply in respect of work performed before 1 July 2018 irrespective of when amounts are paid or become payable in respect of the work. principal Act means the Payroll Tax Act 2009. Historical versions 1.7.2012 1.7.2016 (electronic only) 8.3.2024 1.7.2024