Subdiv 4General

Subdivision 4—General 37—Denoting of duty The duty paid in connection with a statement lodged with the Commissioner under Subdivision 2 must be denoted on the statement. 38—Duty in respect of policies effected outside South Australia (1) A company, person or firm that is not required to be registered under section 33 and that obtains, effects or renews, outside the State, a policy of insurance wholly or partly in respect of property in the State, or a risk, contingency or event occurring in the State, must, within 1 month of obtaining, effecting or renewing the policy— (a) lodge with the Commissioner a statement in the approved form containing such particulars of the policy and other information as the Commissioner requires in the particular case; and (b) subject to subsection (2)—pay to the Commissioner duty equivalent to 11% of any premium paid to the insurer in respect of the policy. (2) The Commissioner may allow a rebate of the duty payable on the proportion of a premium that is, in the Commissioner's opinion, properly attributable to the insurance of property outside the State or a risk, contingency or event occurring outside the State. (3) Duty paid in accordance with this section must be denoted on the statement lodged under subsection (1). (4) A company, person or firm that does not lodge a statement as required under this section is nevertheless liable to pay duty to the Commissioner as if the company, person or firm had lodged the statement required under this section immediately before the end of the period allowed for such lodgement. (5) Subsection (1) does not apply to— (a) a policy of insurance under which the only insurance provided is life insurance; or (b) a premium paid to an insurer in respect of life insurance. 39—Insurers not required to be registered (1) The Commissioner may enter into an agreement with an insurer who is not required to register under this Division under which— (a) the Commissioner approves the insurer for the purposes of this section; and (b) the insurer undertakes to pay duty as if the insurer were required to be registered and were in fact registered under this Division. (2) A party to an agreement under this section may, by notice in writing to the other party, terminate the agreement at any time. (3) If an insurer is neither required to be registered under this Division nor approved under this section, a person who pays a premium to the insurer must, within 21 days after the end of the month in which the premium was paid— (a) furnish a statement to the Commissioner in the approved form stating the amount of premium; and (b) pay to the Commissioner— (i) if the premium relates to life insurance—duty equivalent to 1.5% of the premium; and (ii) if the premium relates to any other kind of insurance—11% of the premium. (4) This section does not apply in relation to a premium, supplementary payment or fee paid under Part 5 of the Workers Rehabilitation and Compensation Act 1986. 40—Duty payable on acquisition of insurance business If a company, person or firm acquires contractual rights and obligations of, or in connection with, the insurance business of some other company, person or firm, the acquiring company, person or firm is liable to pay to the Commissioner the amount of any unpaid duty in respect of premiums paid to the other company, person or firm after the end of the period in respect of which such duty was last paid by the other company, person or firm as if those premiums had been paid to the acquiring company, person or firm. 41—Refunds The following are to be taken to be overpayments of tax for the purposes of Part 4 of the Taxation Administration Act 1996: (a) duty paid in respect of an amount of premium that has been refunded; (b) duty paid in respect of a premium credited to an account of an insurer but not received by the insurer at the time the duty is paid if the policy in respect of which the premium was credited is cancelled before the insurer receives the premium. Division 4—Application for motor vehicle registration 42A—Interpretation applicant means a person by or on whose behalf an application to register a motor vehicle or an application to transfer the registration of a motor vehicle is made; application to register a motor vehicle means an application to register a motor vehicle made under the Motor Vehicles Act 1959 and includes an application so made to renew the registration of a motor vehicle; application to transfer the registration of a motor vehicle means an application to transfer the registration of a motor vehicle made under the provisions of the Motor Vehicles Act 1959; commercial motor vehicle has the same meaning as in the Motor Vehicles Act 1959; dealer means a person licensed as a dealer under the Second-hand Motor Vehicles Act 1983; list price means— (a) for a motor vehicle—the price (inclusive of GST) fixed by the manufacturer, importer or principal distributor as the retail selling price in the State of a motor vehicle of the relevant make and model; (b) for optional equipment—the additional price (inclusive of GST) so fixed if the vehicle is to be sold with the optional equipment; market value, in relation to a motor vehicle, means the amount (inclusive of GST) for which the motor vehicle might reasonably be sold, free of encumbrances, in the open market; motor vehicle and trailer have the same meanings as those expressions respectively have in the Motor Vehicles Act 1959; new motor vehicle means a motor vehicle not previously registered in this State or elsewhere; optional equipment, in relation to a motor vehicle for which there is a list price, means equipment or a feature of the vehicle that is not covered by that list price, being— (a) a particular kind of transmission; or (b) power steering; or (c) any other prescribed equipment or feature; policy of insurance means a policy of insurance under Part 4 of the Motor Vehicles Act 1959; primary producer has the same meaning as in the Motor Vehicles Act 1959; second-hand motor vehicle means a motor vehicle previously registered in this State or elsewhere. (2) For the purposes of this Act, if an applicant for registration, or transfer of registration, of a motor vehicle makes the application by a means of electronic communication approved by the Registrar of Motor Vehicles, the electronic communication is taken to be an instrument executed by the applicant and is chargeable with duty as an application for registration, or transfer of registration, of a motor vehicle (as appropriate). 42B—Duty on applications for motor vehicle registration or transfer of registration (1) For the purposes of this Act, the value of a motor vehicle is— (a) in the case of an application to register a new motor vehicle for which there is a list price— (i) if the motor vehicle has no optional equipment, the list price of the vehicle; or (ii) if the motor vehicle has optional equipment, the list price of the motor vehicle plus the list price or, if there is no list price, the actual price (inclusive of GST) of the equipment; or (b) in the case of an application to transfer the registration of a second-hand motor vehicle upon sale of the vehicle, the consideration for the sale or the market value of the motor vehicle, whichever is the higher; or (c) in any other case, the market value (inclusive of GST) of the motor vehicle. (1a) An applicant for registration, or transfer of registration, of a motor vehicle must state in the application the value of the motor vehicle as at the date of the application. (1b) If the Commissioner is not satisfied that the amount stated as the value of a motor vehicle in an application for registration, or transfer of registration, of the vehicle reflects the market value of the vehicle, the Commissioner may cause a valuation of the vehicle to be made by a person appointed by the Commissioner and may assess the duty payable by reference to the valuation. (1c) The Commissioner may, having regard to the merits of the case, charge the whole or part of the expenses of, or incidental to, the making of a valuation under subsection (1b) to the person liable to pay the duty and may recover the amount charged as a debt due to the Crown. (1d) The amount of stamp duty— (a) payable upon an application to register a motor vehicle shall be an amount calculated by the addition of— (i) the amount prescribed by Schedule 2 as the component payable in respect of registration; and (ii) the amount prescribed by Schedule 2 as the component payable in respect of a policy of insurance; or (b) payable upon an application to transfer the registration of a motor vehicle shall be the amount prescribed by Schedule 2 as the component payable in respect of registration and, in the case of such an application, no additional component shall be payable in respect of a policy of insurance. (2) The amount payable upon an application in accordance with subsection (1d) shall be paid by the applicant to the Registrar of Motor Vehicles at the time of making the application. (2a) The total amount paid (including stamp duty and any registration fee or premium payable under the Motor Vehicles Act 1959)— (a) on an application to register a motor vehicle shall be denoted by impressed stamp or cash register imprint, or by both, on the certificate or interim certificate of registration relating to that motor vehicle issued by the Registrar or on such form or forms as may be approved by the Commissioner; and (b) on an application to transfer the registration of a motor vehicle shall be denoted by impressed stamp or cash register imprint, or by both, on such form or forms as may be approved by the Commissioner. (2b) Section 6 does not apply in relation to an application to register a motor vehicle or an application to transfer the registration of a motor vehicle. (3) The Registrar of Motor Vehicles shall furnish the Commissioner, at least once in every month, with a statement showing details of amounts received by him as stamp duty on applications to register, and to transfer the registration of, motor vehicles, and showing separately the amounts so received upon applications to register motor vehicles in respect of policies of insurance, and shall pay all amounts of stamp duty received by him to the Treasurer who shall— (a) place to the credit of the General Revenue— (i) all amounts representing the stamp duty received by the Registrar on applications to register motor vehicles except amounts paid upon such applications in respect of policies of insurance; and (ii) all amounts representing the stamp duty received by the Registrar upon applications to transfer the registration of motor vehicles; and (b) place to the credit of the Hospitals Fund kept at the Treasury all amounts representing stamp duty received by the Registrar upon applications in respect of policies of insurance. (4) A person who does not lodge an application to register a motor vehicle, or transfer the registration of a motor vehicle, as required is nevertheless liable to pay duty to the Commissioner as if the person had lodged the required application immediately before the end of the period allowed for making such an application. (5) If a person drives a motor vehicle on a road without registration in contravention of the Motor Vehicles Act 1959, the person is to be taken to have been required by this Act to lodge an application to register the vehicle not later than the day preceding the day on which the vehicle is so driven on a road. (6) A person is to be taken to be required by this Act to lodge an application to transfer the registration of a motor vehicle within the period within which such an application is required to be made under the Motor Vehicles Act 1959. (7) The Commissioner or the Registrar of Motor Vehicles may require an applicant who claims to be entitled to an exemption from, or reduction in, stamp duty under this Act— (a) to state that fact on the application; and (b) to provide such information as the Commissioner or Registrar may require for the purpose of determining the applicant's claim. 42BA—Concessional rate of duty on some applications to transfer registration (1) The amount of duty payable on an application to transfer the registration of a motor vehicle where a person who is a registered owner of the motor vehicle immediately before the registration is transferred will continue to be a registered owner of the motor vehicle immediately after the registration is transferred is calculated as follows: where— D is the amount of duty payable A is the amount of duty that would be payable apart from this section B is the number of persons that the application seeks to add to, or remove from, the register as owners of the motor vehicle, whichever is the greater C is— (a) the number of persons who are registered owners of the motor vehicle immediately before the registration is transferred; or (b) the number of persons who will be registered owners of the motor vehicle immediately after the registration is transferred, whichever is the greater. (2) This section does not derogate from any other provision conferring an exemption under this Act. (3) This section applies to applications executed after its commencement. 42C—Refund of duty where vehicle returned or registration or transfer in error If, on application, the Commissioner is satisfied, in relation to the registration, or transfer of the registration, of a motor vehicle— (a) that, within three months after the registration or transfer, the vehicle was returned by the applicant to the person from whom it was acquired and accepted by that person; or (b) that the registration or transfer was made in error, the Commissioner may refund the duty paid in respect of the application for the registration or transfer. 42CA—Refund of duty on eligibility for reduced fee If, on application, the Commissioner is satisfied, in relation to the registration of a motor vehicle, that the owner of the vehicle has become entitled to an exemption from, or reduction of, registration fees payable under the Motor Vehicles Act 1959 at any time during the period for which the vehicle is registered, the Commissioner has a discretion to refund to the owner of the vehicle such part of the component of the duty paid under section 42B(1d) on the application for the registration of the vehicle in respect of a policy of insurance as the Commissioner thinks just in the circumstances. 42D—Taxation Administration Act and functions of Registrar The Taxation Administration Act 1996 applies in relation to— (a) the payment of money to the Registrar of Motor Vehicles as duty under this Act; and (b) the performance of functions by the Registrar under this Act or the Motor Vehicles Act 1959 in relation to duty under this Act, as if the Registrar were the Commissioner. 42E—Regulations In addition to any power by any other section conferred on the Governor to make regulations as to any matter, the Governor may make any regulations which may be necessary or convenient for carrying out any of the provisions of sections 42A, 42B, 42BA, 42C, 42D and this section or for better effecting the objects of those sections and in particular (without limiting the effect of this section) for prescribing exemptions additional to or in substitution for or repealing or varying any of the exemptions to clause 2 of Schedule 2.