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This is a Bill, not an Act. For current law, see the Acts databases.
South Australia
A BILL FOR
An Act to enact legislation in relation to the 2014 State Budget so as to
impose a levy on parking spaces within the central business district of the City
of Adelaide in order to raise revenue to be used to provide or support programs
designed to improve transport services and transport safety within the State and
to provide for related matters; and to make amendments to various Acts for the
purposes of the 2014 State Budget.
Contents
Part 1—Preliminary
1Short title
2Commencement
3Amendment provisions
4Interpretation
5Calculation of
parking space numbers
6Application of Act
7Taxation Administration
Act
Part 2—Transport development
levy
8Imposition of
levy
9Amount of levy
Part 3—Registration and
returns
Division 1—Registration
10Requirement for
registration
11Registration
12Requirement to notify
changes
Division 2—Returns
13Returns
14Levy to accompany
return
15Obligations may continue
Part 4—State
Transport Fund
16State Transport Fund
Part 5—Miscellaneous
17Guidelines
18Notice of CPI adjustment
19Levy first charge
on land
20Power to sell land liable to levy
21Passing on
levy
22Anti-avoidance provision
23Regulations
Schedule 1—Exempt
parking spaces
1Residential parking
2Parking for customers or
suppliers of businesses
3Loading bays
4Hospitals
5Disabled parking
6Motor bike parking
7Parking for
emergency vehicles
8Parking for people attending special
events
9Car sales displays and car service
spaces
10Bus layovers
11Limited numbers of parking spaces in 1
ownership
12Prescribed exemptions
Schedule 2—Amendments—transport
development levy
Part 1—Amendment of
Taxation Administration Act 1996
1Amendment of section
3—Interpretation
2Amendment of section 4— Meaning of
taxation laws
Schedule 3—Other
budget measures
Part 1—Amendment of
Education Act 1972
1Amendment of section
5—Interpretation
2Amendment of section 22—Interruption of
service
3Insertion of section
22A
22ASpecial provisions
relating to certain temporary officers of the teaching service
4Amendment of section
23—Transfer of teachers to other Government employment
5Amendment of section
24—Rights of persons transferred to the teaching service
Part 2—Amendment of
First Home and Housing Construction Grants Act 2000
6Amendment of section
3—Definitions
7Amendment of section 5—Ownership of land
and homes
8Amendment of section 7—Entitlement to
grants
9Insertion of section
12B
12BCriteria—seniors housing
grant
10Amendment of section 14—Application for
grant
11Amendment of section 17—Commissioner to
decide applications
12Insertion of section
18BAC
18BACSeniors housing
grant
13Amendment of section 18BB—Market value
of homes
14Amendment of section 18C—Amount of
grants must not exceed consideration
15Amendment of section 20—Payment in
anticipation of compliance with residence requirement
16Amendment of section
41—Protection of confidential information
17Transitional provision
Part 3—Amendment of
Mining Act 1971
18Amendment of section
17—Royalty
19Amendment of section
17E—Penalty for unpaid royalty
20Amendment of section
73E—Royalty
21Insertion of section
73EA
73EANotification of
relevant event
22Amendment of section
73F—Passing of property in minerals
23Transitional provision
Part 4—Amendment of
Passenger Transport Act 1994
24Insertion of Part 5A
Part 5A—Special passenger services for
events
44AInterpretation
44BNotification of
event
44CPlanning for passenger
transport services for events
44DPower of Minister to charge fee in certain
circumstances
44ERecovery of costs by venue managers not
prevented
Schedule 4—Substitution
of short title
1Substitution of short title
The Parliament of South Australia enacts as
follows:
This Act may be cited as the Budget Measures
Act 2014.
(1) Subject to this section, this Act will be taken to have come into
operation on 1 July 2014.
(2)
Part 1 of
Schedule 3 will come
into operation on a day to be fixed by proclamation.
(3)
Clauses 19 to
22 (inclusive) of
Part 3 of
Schedule 3 will be
taken to have come into operation on 19 June 2014.
(4)
Part 4 of
Schedule 3 will come
into operation on a day to be fixed by proclamation.
(5)
Schedule 4 will come
into operation on a day to be fixed by proclamation.
In a Schedule, a provision under a heading referring to the amendment of a
specified Act amends the Act so specified.
(1) In this Act, unless the contrary intention appears—
agency or instrumentality of the Crown includes a government
department;
approved form means in a form approved by the
Commissioner;
car park means premises that comprise or contain 1 or
more parking spaces;
Commissioner means the person appointed or acting as
Commissioner of State Taxation, and includes a person appointed or acting as a
Deputy Commissioner of State Taxation (see Part 9 of the Taxation
Administration Act 1996);
Consumer Price Index means the Consumer Price Index (All
groups index for Adelaide);
council means a council, or a subsidiary, constituted under
the
Local
Government Act 1999;
exempt parking space means a parking space that is an exempt
parking space under
Schedule 1;
fleet vehicle means a vehicle that is owned or leased by an
entity and used, or available for use, for the purposes of a business or
undertaking carried on by the entity (including an undertaking carried on by the
State Government, an agency or instrumentality of the Crown, or a
council);
Fund means the State Transport Fund under
Part 4;
leviable parking space means—
(a) a parking space where the use of the space is subject to a fee or
charge (whether on a casual, periodic or other basis), or to the provision of
some other value, benefit or consideration, on a regular basis; or
(b) a parking space that is set aside or used for employee parking on a
regular basis; or
(c) a parking space that is set aside or used for the parking of a fleet
vehicle on a regular basis; or
(d) a parking space that is set aside or used for the parking of a car
used by a Minister or other member of Parliament on a regular basis (other than
any such space within an area that constitutes part of the South Australian
Parliament),
but does not include an exempt parking space;
leviable premises—see
subsection (2);
motor vehicle or vehicle means a motor vehicle
as defined in the
Road
Traffic Act 1961;
operator of a car park means a person who is not the owner of
the premises on which the car park is situated as a holder of an estate in fee
simple but who operates the car park under a lease, licence or other agreement
or arrangement;
owner of premises means—
(a) a person who holds an estate in fee simple in the land on which the
premises are situated (including jointly with another person or as a tenant in
common);
(b) subject to
paragraphs (c) and
(d), if the land on which
the premises are situated is unalienated from the Crown—the
Crown;
(c) if the land on
which the premises is situated is under the care, control and management of an
agency or instrumentality of the Crown—the agency or instrumentality of
the Crown;
(d) if the land on
which the premises are situated is held from the Crown by lease or
licence—the lessee or licensee;
(e) without limiting a preceding paragraph, if the land constituting the
premises consists of a road under the care, control and management of a council
under the Local
Government Act 1999—the council;
(f) if the land on which the premises are situated constitutes common
property under the Community
Titles Act 1996—the community corporation in whose name the
certificate of title is issued;
(g) if the land on which the premises are situated constitutes common
property under the Strata
Titles Act 1988—the strata corporation that holds the
property under that Act;
parking space means—
(a) a space set aside at any time during a financial year for the parking
of a vehicle, whether or not the space is used for the parking of a vehicle and
whether or not the space is permanently delineated as such; or
(b) a space used at any time during a financial year for the parking of a
vehicle, whether or not the space is permanently delineated as such,
and includes a space that is part of the carriageway of a road;
premises includes—
(a) any land (including any road) and any building; and
(b) any part of premises;
road has the same meaning as in the Road
Traffic Act 1961;
transport development levy or levy means the
levy imposed under
section 8.
(2) For the purposes of
this Act, premises are leviable premises in any financial year if 1 or more
leviable parking spaces have been situated at or constituted those premises for
any period during the prescribed assessment period (as assessed at
1 January in that financial year).
(3) For the purposes of
subsection (2), the
prescribed assessment period, in relation to each financial year,
is—
(a) for the 2014/2015 financial year—the period
1 July 2014 to 31 December 2014 (both dates inclusive);
and
(b) for each subsequent financial year—the period of 12 months
immediately preceding 1 January in that financial year.
(4) To avoid doubt, if 1 or more parking spaces are separately owned,
each parking space constitutes leviable premises.
5—Calculation
of parking space numbers
(1) If premises contain
any parking spaces that are not individually delineated by permanently marked
lines, the number of those parking spaces is the number obtained by dividing the
total area in square metres occupied by those parking spaces by 18 square
metres (rounded down to the nearest whole number).
(2) For the avoidance of doubt, the number of parking spaces determined in
accordance with
subsection (1) is in
addition to the number of parking spaces situated at the premises that are
individually delineated by permanently marked lines.
(3) For the purposes of this Act, a sign or temporary barrier purporting
to indicate that a space is not a parking space is not, of itself, evidence that
the space is not a parking space.
This Act applies in relation to parking spaces within the bold line in Rack
Plan 1941 lodged in the Surveyor-General's Office at Adelaide as at
19 June 2014.
This Act should be read together with the Taxation
Administration Act 1996 which makes provision for the
administration and enforcement of this Act and other taxation laws.
Part 2—Transport
development levy
(1) A transport development levy is imposed on 1 January in each
financial year on each leviable parking space.
(2) A person who, as at
1 January in any financial year, is the owner of leviable premises is
liable for payment of the levy for each leviable parking space situated at or
constituting those premises.
(3) In connection with the operation of
subsection (2), if
leviable premises are owned by 2 or more persons, the owners are jointly
and severally liable for payment of the levy.
(4) In addition, if an operator operates a car park that includes leviable
premises, the operator (or operators) of the car park are jointly and severally
liable with the owner (or owners) of the premises for payment of the levy
imposed on leviable parking spaces in the car park.
(1) The amount of the levy for the 2014/2015 financial year is
$750 for each leviable parking space.
(2) The amount of the levy for the 2015/2016 financial year, and each
subsequent financial year, is the CPI adjusted levy for that financial
year.
(3) For the purposes of
this section, the CPI adjusted levy for a particular financial year is an amount
obtained by multiplying $750 by a proportion obtained by dividing the Consumer
Price Index for the quarter ending on 31 March in the financial year
immediately preceding the relevant financial year by the Consumer Price Index
for the quarter ending on 31 March 2014.
(4) The CPI adjusted levy determined under
subsection (3) is to
be rounded up or down to the nearest $10 (and, if the amount by which the
levy is to be rounded is $5, is to be rounded up).
Part 3—Registration
and returns
10—Requirement
for registration
(1) The owner of a
leviable parking space must apply to the Commissioner in accordance with this
section for registration under this Division.
Maximum penalty: $10 000.
(2) The operator of a
car park that includes leviable premises must apply to the Commissioner in
accordance with this section for registration under this Division.
Maximum penalty: $10 000.
(3) An operator of a car park may make application under
subsection (1) on
behalf of an owner and an owner of a car park may make application under
subsection (2) on
behalf of an operator.
(4) An application must be made—
(a) in the case of a person who is an owner or operator under
subsection (1) or
(2) on
1 January 2015—by 31 January 2015; or
(b) in the case of a person who becomes an owner or operator under
subsection (1) or
(2) after
1 January 2015—within 1 month of becoming an owner or
operator (as the case may be).
(5) An application must be made in the approved form.
(6) An owner or operator is not required to be registered if the owner or
operator is exempted by the regulations from the obligation to be
registered.
(1) The Commissioner must register a person in relation to whom an
application for registration is made in accordance with this Division.
(2) The Commissioner may, at any time, remove a person from the register
or make any other amendments to the register that the Commissioner considers
appropriate.
12—Requirement
to notify changes
(1) If—
(a) there is a change—
(i) in the owner of a leviable parking space; or
(ii) in who is the operator of a car park that includes leviable premises;
or
(b) a person ceases to be an owner or operator who is required to be
registered under this Division,
notice of change or cessation (as the case may be) must be given to the
Commissioner in accordance with the regulations.
Maximum penalty: $10 000.
(2) An operator (or former operator) of a car park may provide a
notification under this section on behalf of an owner (or former
owner).
(3) A notification must be made in the approved form.
(1) A person who is liable to pay a transport development levy in a
financial year must lodge a return in respect of that financial year with the
Commissioner on or before 31 March in that financial year.
Maximum penalty: $10 000.
(2) In the case of a car park that has both an owner and an operator, a
return may be lodged—
(a) by the owner on behalf of the owner and the operator; or
(b) by the operator on behalf of the operator and the owner.
(3) The return must be in the approved form.
(1) The transport development levy payable in respect of a particular
financial year must be paid to the Commissioner at the time that the relevant
return is lodged with the Commissioner under this Division and in any event by
31 March in the relevant financial year.
(2) The Commissioner must pay levies received under this Act into the Fund
under a scheme approved by the Treasurer for the purposes of this Act.
(1) A person's obligation to furnish a return under this Division
continues despite any failure to furnish such a return in due time.
(2) A person's obligation to pay a transport development levy under this
Division continues despite any failure to pay the levy or to furnish a return in
due time (and a tax default will arise under the Taxation
Administration Act 1996 if levy is not paid, or a return is not
lodged, by 31 March in the relevant financial year).
(1) The State Transport Fund is established.
(2) The Fund will be kept at Treasury.
(3) The Fund will consist of—
(a) the transport development levies paid to the Commissioner under this
Act; and
(b) any income and accretions produced by the investment of money from the
Fund; and
(c) any money advanced by the Treasurer for the purposes of the Fund;
and
(d) any money appropriated from the Consolidated Account for payment into
the Fund; and
(e) other money paid into the Fund under this or any other Act.
(4) The Fund may be applied towards—
(a) research or planning relevant to the provision of transport
infrastructure or transport services; and
(b) programs that maintain or improve transport infrastructure;
and
(c) programs for the support, development or provision of transport
services; and
(d) programs that support or promote the use of public transport services;
and
(e) programs designed to assist in reducing or controlling traffic
congestion; and
(f) programs that facilitate or improve the provision of information to
the users of public transport, including through the use or introduction of new
technology; and
(g) programs designed to improve passenger and transport safety;
and
(h) the provision of grants or loans to persons involved in transport
planning or development, transport infrastructure planning or development, or
the provision of transport services; and
(i) repaying any loan from the Treasurer for the purposes of the Fund;
and
(j) any refunds of levy payable under the Taxation
Administration Act 1996 (and section 24 of that Act will not
apply); and
(k) the costs of the administration of this Act (including the
Fund).
(5) The Minister may invest money that is not immediately required for the
purposes of the Fund as the Minister thinks fit.
(6) The Treasurer may
advance money to the Fund in the form of a loan on such terms and conditions as
the Treasurer may determine.
(7) The Treasurer may charge a fee of such amount as the Treasurer thinks
fit in respect of any loan under
subsection (6).
(8) Payments out of the Fund will be made in accordance with the
directions of the Minister (after taking into account any terms or conditions
that apply in relation to money paid or advanced for the purposes of the
Fund).
(1) The Commissioner
may, by order published in the Gazette, establish guidelines, not inconsistent
with this Act or the regulations, as to—
(a) what does, or does
not, constitute a parking space in any particular circumstances; and
(b) whether, in
particular circumstances, a parking space is, or is not, an exempt parking space
under this Act.
(2) Such an order may only be made with the approval of the
Minister.
(3) In any proceedings in which a matter referred to in
subsection (1)(a) or
(b) is called into
question, regard must be had to any such guideline for the purpose of
determining the question.
The Commissioner must publish the CPI adjusted levy for a particular
financial year on an appropriate website by 1 July of that financial year
(but a failure to comply with this requirement does not affect the operation of
the other provisions of this Act in respect of the imposition, payment and
collection of any transport development levy).
An unpaid transport development levy is a first charge on the land on which
the leviable parking space in respect of which the levy is payable is or was
situated.
20—Power
to sell land liable to levy
(1) If any transport
development levy is in arrears for 6 months or more, the Commissioner may
cause a notice to be published in the Gazette—
(a) specifying the land in respect of which the levy is payable;
and
(b) specifying the amount of levy in arrears; and
(c) stating that if the levy is not paid within 3 months of the date
of the notice the Commissioner will apply to the Supreme Court for an order for
sale of the land.
(2) If at the
expiration of 3 months from the date of a notice published under
subsection (1) any
part of the levy remains in arrears, the Commissioner may apply to the Supreme
Court for an order of the sale of the land.
(3) The Supreme Court
may, on application under
subsection (2)—
(a) make an order for the sale of the land; and
(b) give directions as to how the proceeds of sale are to be dealt
with.
(4) Subject to any directions of the Supreme Court under
subsection (3),
where land is sold in pursuance of this section the proceeds will be applied by
the Commissioner towards the payment of the arrears of levy and the costs of
proceeding under this section and any surplus must be paid to the person who was
beneficially entitled to the land prior to the sale.
(1) An owner of
leviable premises is entitled to recover from—
(a) an operator of a car park; or
(b) an occupier of the land (including as a lessee or licensee);
or
(c) a person who parks a motor vehicle on the leviable premises,
any transport development levy imposed under this Act in respect of those
premises (including levy that is yet to be paid under this Act).
(2) An operator of a
car park that includes leviable premises is entitled to recover from a person
who parks a motor vehicle on the leviable premises any transport development
levy imposed under this Act in respect of those premises (including levy that is
yet to be paid under this Act).
(3)
Subsection (1)
operates subject to the qualification that no part of a transport development
levy may be passed on by an owner of leviable premises to an operator of a car
park that includes those premises—
(a) if the operator—
(i) does not set fees for parking in the car park; and
(ii) must pass on any fees for parking in the car park collected by the
operator to the owner (less any deduction for operating, management or other
costs made by the operator under an agreement with the owner); or
(b) if other circumstances or arrangements prescribed by the regulations
apply.
(4)
Subsections (1) and
(2) operate subject to
the qualification that no part of a transport development levy may be passed on
through a charge or additional charge (whether as a component of an application,
renewal or administration fee, or in some other similar manner) with respect to
a residential parking permit, licence or other similar authority that authorises
the holder of the permit, licence or other authority to park in designated
on-street parking spaces.
(5) Subject to
subsection (4),
nothing in any contract, agreement or instrument entered into before
1 July 2014 can prevent or restrict a right of recovery under
subsection (1) or
(2).
(6)
Subsection (1) does
not apply to the extent that, by a contract, agreement or instrument entered
into on or after 1 July 2014, an owner of leviable premises agrees to
be responsible for any transport development levy imposed under this Act rather
than passing it on to the other party to the contract, agreement or instrument
(as the case may be).
(1) The Commissioner
may determine that an area or space will be taken to be a leviable parking space
on 1 January in a particular financial year if the Commissioner considers
that the area or space constitutes a leviable parking space on a regular basis
but that steps have been taken to change the circumstances applying in relation
to the area or space in order to avoid the imposition of levy in relation to the
area or space on 1 January.
(2) A determination under
subsection (1)—
(a) will have effect in accordance with its terms and may have effect even
if made after 1 January (and whether or not a return has been lodged with
the Commissioner or any levy paid); and
(b) will have effect despite the other provisions of this Act and without
limiting the operation of the Taxation
Administration Act 1996.
(1) The Governor may
make such regulations as are contemplated by this Act or as are necessary or
expedient for the purposes of this Act.
(2) Without limiting
subsection (1), the
regulations may—
(a) require the keeping of records and information; and
(b) require the provision of statements and other forms of information to
the Commissioner or provide for the furnishing of information to the
Commissioner that will be used for purposes associated with the assessment or
imposition of a levy under this Act; and
(c) require the giving of notice to the Commissioner on the occurrence of
a specified event; and
(d) impose penalties, not exceeding $5 000, for a contravention of,
or failure to comply with, a regulation.
(3) A regulation may—
(a) be of general or limited application; and
(b) make different provision according to the persons or circumstances to
which it is expressed to apply; and
(c) provide that a matter is to be determined according to the discretion
of the Minister or the Commissioner.
Schedule 1—Exempt
parking spaces
(1) A parking space is
an exempt parking space—
(a) if it is set aside or used exclusively for the parking of a motor
vehicle by a person for residential purposes; and
(b) access to the parking space is granted by the owner, or some other
person who has the management or control, of the residential premises as part of
a lease, licence or other agreement or arrangement to occupy the residential
premises; and
(c) no separate cost for the parking space is charged above payments of
rent or other consideration under the lease, licence or other agreement or
arrangement to occupy the residential premises.
(2)
Subclause (1) does
not apply in relation to a parking space provided in relation to a stay
at—
(a) a hotel or hostel; or
(b) other premises where the right of occupancy is
granted—
(i) on a casual basis; or
(ii) for a period not exceeding 2 months.
2—Parking
for customers or suppliers of businesses
A parking space is an exempt space if—
(a) it is set aside or used exclusively by a business to provide parking
for customers, clients or suppliers of the business; and
(b) the parking space is usually readily accessible by customers, clients
or suppliers of the business and is clearly identified as being for such use;
and
(c) no fee or charge is imposed on a customer, client or supplier of the
business for parking a motor vehicle in the parking space; and
(d) during a relevant financial year the parking space is not subject to a
lease, licence or other agreement or arrangement for all or part of the day that
prevents a customer, client or supplier of the business from parking in the
parking space without prior agreement.
A parking space is an exempt parking space if it is set aside or used
exclusively for the parking of a motor vehicle by a person engaged in loading or
unloading passengers or goods, supplies or other items.
(1) A parking space is an exempt parking space if—
(a) it is located at the site of a hospital; and
(b) during a relevant financial year the parking space is not subject to a
lease, licence or other agreement or arrangement for all or part of the day that
prevents a member of the general public from parking in the parking space
without prior agreement.
(2) In this clause—
hospital means—
(a) a hospital incorporated under the Health
Care Act 2008; or
(b) a private hospital within the meaning of the Health
Care Act 2008.
(1) A parking space
is an exempt parking space if it is set aside or used exclusively for the
parking of a motor vehicle displaying a disabled person's parking
permit.
(2)
Subclause (1)
does not apply in relation to a parking space if the Commissioner forms the
opinion that people who do not hold a disabled person's parking permit are
permitted to use the parking space on a regular basis.
(3) In this clause—
disabled person's parking permit means—
(a) a permit issued under Part 3D of the Motor
Vehicles Act 1959; or
(b) any other permit or authority recognised by the Commissioner for the
purposes of this clause.
A parking space is an exempt parking space if—
(a) it is set aside or used exclusively for the parking of a motor bike;
and
(b) it is clearly identified as being for the parking of motor
bikes.
7—Parking
for emergency vehicles
A parking space is an exempt parking space if it is set aside or used
exclusively for the parking of—
(a) a police vehicle; or
(b) an ambulance; or
(c) a vehicle used to provide emergency services or other public or
community services under the Fire
and Emergency Services Act 2005; or
(d) a vehicle used to provide surf life saving or other public or
community services by Surf Life Saving South Australia Inc.; or
(e) a vehicle used to provide rescue or other public or community services
by a body or organisation that is a member of Volunteer Marine Rescue S.A.
Incorporated; or
(f) a vehicle used by any other person, body or organisation engaged in
the performance of emergency services approved by the Commissioner for the
purposes of this clause.
8—Parking
for people attending special events
(1) A parking space is
an exempt parking space if it is set aside or used exclusively for the parking
of a motor vehicle in conjunction with a particular special event.
(2)
Subclause (1) does
not apply in relation to a parking space located at a car park that, as part of
its usual operation, provides parking for persons who attend 1 or more
events (which may not necessarily always be special events).
(3) In
subclause (1)—
special event means a community, cultural, arts,
entertainment, recreational, sporting or other similar event—
(a) that is held over a limited period of time; and
(b) that is held not more than twice in any calendar year.
9—Car
sales displays and car service spaces
A parking space on premises is an exempt parking space if it is set aside
or used exclusively for the parking of a motor vehicle—
(a) that is displayed or stored on the premises for the purpose of its
being offered on the premises for sale or hire; or
(b) for the purpose of being serviced or repaired on the premises on which
the space is situated or on adjoining premises.
A parking space is an exempt parking space if it is set aside or used
exclusively for the parking of a passenger bus during layover periods.
11—Limited
numbers of parking spaces in 1 ownership
(a) a designated
parking space is located at a site that does not contain more than
5 parking spaces; and
(b) the person who owns the designated parking space does not own more
than 5 parking spaces, being either designated parking spaces or leviable
parking spaces, within the area to which this Act applies,
then each of those designated parking spaces owned by the person and
located at the site referred to in
paragraph (a) will
be taken to be an exempt parking space for the purposes of this Act.
(2) In
subclause (1)—
designated parking space means a parking space that would
constitute a leviable parking space but for the operation of this
clause.
A parking space is an exempt parking space if it falls within a class
prescribed by the regulations for the purposes of this Schedule.
Schedule 2—Amendments—transport
development levy
Part 1—Amendment of Taxation Administration
Act 1996
1—Amendment
of section 3—Interpretation
Section 3(1), definition of tax—delete "or duty"
and substitute:
, duty or levy
2—Amendment
of section 4— Meaning of taxation laws
Section 4—after paragraph (d) insert:
(da) the Budget
Measures Act 2014 and the regulations under that Act;
Schedule 3—Other
budget measures
Part 1—Amendment of Education
Act 1972
1—Amendment
of section 5—Interpretation
Section 5(2)(a)—delete paragraph (a) and substitute:
(a) —
(i) in the case of an officer to whom section 22A applies—the
period (if any) of the officer's continuous service in the teaching service
determined in accordance with that section; or
(ii) in any other case—the period (if any) of the officer's
continuous service in the teaching service; and
2—Amendment
of section 22—Interruption of service
Section 22—after subsection (4) insert:
(5) This section
does not apply in relation to an officer of the teaching service to whom
section 22A applies.
After section 22 insert:
22A—Special provisions relating to certain
temporary officers of the teaching service
(1) This section applies to an officer of the teaching service who is, or
was during any relevant period, a prescribed temporary teacher (other than an
officer of a class declared by the regulations to be excluded from the operation
of this section).
(2) On the
commencement of this section—
(a) all entitlements in respect of long service leave and skills and
experience retention leave accrued or purportedly accrued before the
commencement of this section by an officer of the teaching service to whom this
section applies will be taken to be extinguished; and
(b) the Minister
must confer entitlements in respect of long service leave and skills and
experience retention leave determined in accordance with this section on an
officer of the teaching service to whom this section applies in respect of the
officer's service completed before the commencement of this section.
(3) The entitlement
to long service leave and skills and experience retention leave of an officer of
the teaching service to whom this section applies is to be determined as
follows:
(a) to the extent
that the officer's service was completed before the commencement of this
section—the entitlement is to be determined by the Minister as if the
officer had been lawfully appointed under section 101B or a corresponding
previous provision of this Act or the repealed Act;
(b) to the extent that the officer's service is completed on or after the
commencement of this section—the entitlement is to be determined by the
Minister—
(i) as if the officer had been lawfully appointed under section 15 or
a corresponding previous provision of this Act or the repealed Act;
and
(ii) on the basis that
subsection (5)
applies, and has always applied, to the question of whether a particular period
of the officer's service is a period of continuous service.
(4) In making a determination under
subsection (3)(a),
the Minister must ensure that the entitlements of an officer are not less than
the officer would have been entitled to had he or she been appointed under the
Public
Sector Act 2009 or a corresponding previous Act (as in force at the
time of appointment) instead of this Act.
(5) For the
purposes of this or any other Act, where either before or after the commencement
of this section the service of a person employed under this Act, or the repealed
Act, was interrupted otherwise than by resignation or dismissal for misconduct
and he or she is, or was, subsequently appointed as an officer of the teaching
service within the prescribed period after the date of that interruption, his or
her service before the interruption and his or her service after the
interruption will (except to the extent to which he or she has received long
service leave, or payment in lieu of long service leave, in respect of any such
period of service) be taken into account as though that service were
continuous.
(6) For the purposes of this or any other Act, where an officer has
previously been in prescribed employment and his or her service in the
prescribed employment is continuous with his or her service as an officer
(determined in accordance with this section as if the prescribed employment was
employment in the teaching service), the long service leave to which he or she
is entitled under this Act will be determined on the basis that his or her
service in the prescribed employment is effective service (and
section 24(3), (4) and (5) will be taken to apply to the service
as if section 24(6) had not been enacted).
(7) To the extent that a matter relating to the long service leave or
skills and experience retention leave of an officer to whom this section applies
is not able to be determined under another provision of this section, the matter
is to be determined in accordance with a determination of the
Minister.
(8) If a person was, during a particular period, both an officer of the
teaching service to whom this section applies and an officer of the teaching
service to whom this section does not apply, this section will be taken to apply
only in respect of that part of the officer's service undertaken as a prescribed
temporary teacher.
(9) Nothing in this section affects the validity of—
(a) a period of long service leave or skills and experience retention
leave; or
(b) a payment of a monetary amount in lieu of long service leave or skills
and experience retention leave,
taken or made under this or any other Act before the commencement of this
section.
(10) This section has effect despite—
(a) any other provision of this Act or a provision of any other Act or
law; and
(b) a term of a contract, enterprise bargaining agreement, undertaking or
other instrument or agreement (however described) that was in force immediately
before the commencement of this section.
(11) In this section—
prescribed employment has the same meaning as in
section 24(2);
prescribed period, in relation to an interruption of an
officer's service as contemplated by
subsection (5),
means—
(a) 3 calendar months (disregarding any period of school vacation
falling immediately after the officer's service before the interruption and
immediately before his or her service after the interruption); or
(b) if a longer period is prescribed by the regulations for the purposes
of this definition—that period;
prescribed temporary teacher means an officer of the teaching
service who—
(a) —
(i) was, before the commencement of this section, purportedly appointed
under section 9 of this Act (as in force at the time of the purported
appointment); or
(ii) was or is (whether before or after the commencement of this section)
appointed or purportedly appointed under section 15 of this Act;
and
(b) was not, or is not, so appointed on a permanent basis.
(12) The regulations may make provisions of a saving or transitional
nature in respect of the operation of this section.
4—Amendment
of section 23—Transfer of teachers to other Government
employment
Section 23—after subsection (2) insert:
(3) For the purposes of the Public
Sector Act 2009 and any other Act, the question of whether
particular service of an officer who is an officer of the teaching service to
whom section 22A applies is continuous service is to be determined in
accordance with that section.
5—Amendment
of section 24—Rights of persons transferred to the teaching
service
Section 24—after subsection (5) insert:
(6) This section does not apply to a person who is, or who will be on
becoming an officer of the teaching service, an officer of the teaching service
to whom section 22A applies.
Part 2—Amendment of First Home and Housing
Construction Grants Act 2000
6—Amendment
of section 3—Definitions
(1) Section 3, definition of new home grant
scheme—delete "scheme for the payment of housing construction
grants" and substitute:
schemes for the payment of housing construction grants and seniors housing
grants
(2) Section 3, definition of residence
requirement—delete the definition and substitute:
residence requirement—
(a) in relation to an applicant for a first home owner grant—means
the residence requirement imposed by section 12;
(b) in relation to an applicant for a seniors housing grant—means
the residence requirement imposed by section 12B;
(3) Section 3—after the definition of residential
property insert:
seniors housing grant means a grant authorised under
section 18BAC;
7—Amendment
of section 5—Ownership of land and homes
Section 5(5)—delete "a first home owner grant or housing construction
grant" and substitute:
a grant authorised under this Act
8—Amendment
of section 7—Entitlement to grants
Section 7—after subsection (5) insert:
(6) A seniors housing grant is payable on an application under this Act if
the requirements of section 18BAC are satisfied.
(7) Only 1 seniors housing grant is payable in relation to a particular
new home.
(8) A seniors housing grant is not payable in relation to the construction
or purchase of a new home if any other grant is payable under this Act in
relation to the construction or purchase of the home.
After section 12A insert:
12B—Criteria—seniors housing
grant
(1) An applicant
for a seniors housing grant must be—
(a) a person who
has entered into a contract for the purchase of a new home; or
(b) a person for
whom a new home is being built under a comprehensive home building contract;
or
(c) an owner
builder who is building a new home.
(2) If an application for a seniors housing grant is made by 1 person
only—
(a) the applicant must satisfy the Commissioner that he or she is
60 or more years of age; and
(b) the applicant must occupy the home to which the application relates as
his or her principal place of residence for a continuous period of at least
6 months (or a shorter period approved by the Commissioner) (the
residence period), commencing within 12 months after
completion of the eligible transaction (or within a longer period approved by
the Commissioner) (the completion period).
(3) If an application for a seniors housing grant is made by 2 or
more persons—
(a) the applicants must satisfy the Commissioner that—
(i) at least 1 of the applicants is 60 or more years of age;
and
(ii) all of the applicants are natural persons; and
(b) at least 1 of the applicants who is 60 years or more of age
must occupy the home to which the application relates as his or her principal
place of residence for a continuous period of at least 6 months (or a
shorter period approved by the Commissioner) (the residence
period), commencing within 12 months after completion of the
eligible transaction (or within a longer period approved by the Commissioner)
(the completion period).
(4) The
Commissioner may, if the Commissioner considers there are good reasons for doing
so, vary an applicant's residence requirement at any time (including after the
end of the period allowed for compliance with the residence requirement) by
approving a shorter residence period or a longer completion period (or
both).
(5) If the Commissioner varies a residence requirement under
subsection (4),
the requirement as varied will be taken to have been the applicant's residence
requirement from the date of the determination of his or her
application.
(6) Subject to
subsection (7),
an applicant for a seniors housing grant is ineligible if—
(a) the applicant or the applicant's spouse or domestic partner has been a
party to an earlier application under this Act for a seniors housing grant;
and
(b) a seniors housing grant was paid on the application.
(7) However, an
applicant for a seniors housing grant is not ineligible if—
(a) the seniors housing grant was later paid back; and
(b) the basis for the repayment of the grant was a failure to comply with
the residence requirement or any conditions on which the grant was made;
and
(c) any penalty amount payable under section 39(3) in relation to
repayment of the earlier grant has been paid.
10—Amendment
of section 14—Application for grant
Section 14(1)—delete "a first home owner grant or a housing
construction grant" and substitute:
a grant authorised under this Act
11—Amendment
of section 17—Commissioner to decide applications
Section 17—delete "a first home owner grant or a housing construction
grant" wherever occurring and substitute in each case:
a grant authorised under this Act
After section 18BAB insert:
18BAC—Seniors housing grant
(1) Subject to this section, a grant (the seniors housing
grant) is payable on an application under this Act if—
(a) the application relates to an eligible transaction that is a new home
transaction; and
(b) the commencement date of the eligible transaction is on or after
1 July 2014 but before 30 June 2016; and
(c) the market value of the home to which the eligible transaction relates
is less than $450 000; and
(d) —
(i) if the eligible transaction is a comprehensive home building contract
for a new home—the contract states that the eligible transaction must be
completed within 18 months after the laying of the foundations for the home
is commenced or, in any other case, the eligible transaction is completed within
18 months after the laying of the foundations for the home is commenced;
and
(ii) if the eligible transaction is the building of a new home by an owner
builder—the transaction is completed within 18 months after its
commencement date; and
(iii) if the eligible transaction is a contract for an "off-the-plan"
purchase of a new home—
(A) the contract states that the eligible transaction must be completed on
or before 31 December 2017; or
(B) in any other case, the eligible transaction is completed on or before
that date; and
(e) the transaction for which the grant is sought has been
completed.
(2) The amount of
the seniors housing grant under this section is as follows:
(a) if the market value of the home to which the eligible transaction
relates does not exceed $400 000—$8 500;
(b) if the market value of the home to which the eligible transaction
relates exceeds $400 000 (but is less
than $450 000)—an amount calculated in accordance with the
following formula:
where—
A is the amount of the housing construction grant
B is $8 500
C is 17
D is the market value of the home to which the eligible
transaction relates, rounded down to the nearest $100
E is $400 000.
(3) The Commissioner may, in a particular case, if he or she considers
there are proper reasons for doing so, extend the time within which an eligible
transaction must be completed under this section.
(4) This section
does not give rise to an entitlement to a seniors housing grant if the
Commissioner is satisfied that a contract that formed the basis of an eligible
transaction for the purchase (or purported purchase) of a new home does not
constitute a genuine sale of the new home.
(5) For the
purposes of
subsection (4),
the Commissioner may take into account the following:
(a) whether the parties to the contract are close associates;
(b) whether the parties are otherwise not at arm's length;
(c) such other matters as the Commissioner considers
appropriate.
(6) For the
purposes of
subsection (5),
2 persons are close associates if—
(a) 1 is a relative of the other; or
(b) they are related bodies corporate (within the meaning of the
Corporations Act 2001 of the Commonwealth); or
(c) 1 is a body corporate and the other is a director, manager or
officer of the body corporate; or
(d) 1 is a body corporate (other than a public company whose shares
are quoted on a financial market) and the other is a shareholder in the body
corporate; or
(e) 1 has a right to participate (other than as a shareholder in a
body corporate) in income or profits derived from a business conducted by the
other; or
(f) they are in partnership; or
(g) 1 is a beneficiary under a trust or an object of a discretionary
trust of which the other is a trustee; or
(h) they fall within a class of persons prescribed by the regulations for
the purposes of this subsection.
(7) For the
purposes of
subsection (6),
1 person is a relative of another if the other person is—
(a) a spouse or domestic partner; or
(b) a parent or remoter lineal ancestor; or
(c) a son, daughter or remoter lineal descendant; or
(d) a brother or sister; or
(e) related in any other way prescribed by the regulations for the
purposes of this subsection.
(8) This section
does not give rise to an entitlement to a seniors housing grant if the
Commissioner is satisfied that the contract that formed the basis of the
eligible transaction replaces a contract made before 1 July 2014 (the
earlier contract), and that the earlier contract
was—
(a) a contract for the purchase of the same home; or
(b) a comprehensive home building contract to build the same or a
substantially similar home.
(9) A reference to a first home owner grant or to a first home bonus grant
in a following section of this Act will be taken to include a reference to a
seniors housing grant under this section.
13—Amendment
of section 18BB—Market value of homes
Section 18BB(1)—delete "and 18BAB" and substitute:
, 18BAB and 18BAC
14—Amendment
of section 18C—Amount of grants must not exceed
consideration
Section 18C—delete "or a housing construction grant, the total amount
payable in relation to a home would, but for this section, exceed the
consideration for the eligible transaction, the additional payment, first home
bonus grant or housing construction grant" and substitute:
, a housing construction grant or a seniors housing grant, the total amount
payable in relation to a home would (but for this section) exceed the
consideration for the eligible transaction, the additional payment, first home
bonus grant, housing construction grant or seniors housing grant
15—Amendment
of section 20—Payment in anticipation of compliance with residence
requirement
Section 20(3a)—delete "section 12(3)" and substitute:
this Act
16—Amendment
of section 41—Protection of confidential information
Section 41(3)(ab)—after "housing construction grant"
insert:
or seniors housing grant
(1) If—
(a) a person is entitled to a seniors housing grant under
section 18BAC of the principal Act as enacted by
clause 12 of
this Part; and
(b) the person has received a benefit constituted by an
ex gratia payment by the State in order to provide for a seniors
housing grant under section 18BAC enacted by
clause 12 of this
Part for the period between 1 July 2014 and the day on which this Act
is assented to by the Governor,
the amount of the relevant entitlement will be reduced by the amount of the
ex gratia payment (including so as to fully set off the amount of
the relevant entitlement).
(2) To avoid doubt, any set off under this clause extends to a benefit or
payment obtained or made before the commencement of this clause.
(3) Terms used in this clause that are defined in the principal Act have
the same respective meanings as in that Act.
(4) In this clause—
principal Act means the First
Home and Housing Construction Grants Act 2000.
Part 3—Amendment of Mining
Act 1971
18—Amendment
of section 17—Royalty
Section 17(4)(a)—delete "35 cents" and substitute:
55 cents
19—Amendment
of section 17E—Penalty for unpaid royalty
Section 17E(1)—delete "extractive"
20—Amendment
of section 73E—Royalty
(1) Section 73E(1)—delete subsection (1) and
substitute:
(1) Subject to and
in accordance with the provisions of this Act, royalty—
(a) in the case of a private mine in relation to which a relevant event
has occurred—is payable on—
(i) extractive minerals recovered from the private mine; and
(ii) any other minerals recovered from the private mine on or after the
day on which the relevant event occurred; or
(b) in any other case—is payable on extractive minerals recovered
from the private mine, but is not payable on any other minerals so
recovered.
(1a) For the
purposes of
subsection (1),
a relevant event occurs if, on or after 19 June 2014,
there is a change in—
(a) the proprietor
of the private mine; or
(b) the whole or
any part of the right to carry out mining operations at the private
mine.
(1b) A reference in
subsection (1a)(a)
to a change in the proprietor of a private mine includes a change in a person
lawfully claiming under the proprietor whether the claim is of a legal or
equitable kind.
(1c) If a private mine has 2 or more proprietors, a change in any of
those proprietors will be taken to be a relevant event for the purposes of
subsection (1a)(a).
(1d) Without limiting any other provision, the creation, transfer,
assignment, sale or disposal of an interest in proprietary rights in minerals
recovered from a private mine under a contract or other instrument or agreement
will be taken to be a relevant event for the purposes of
subsection (1a)(a).
(1e) Without
limiting any other provision, an event, transaction or acquisition that would
give rise to liability to pay duty under Part 3 Division 6 or 8
or Part 4 of the Stamp
Duties Act 1923, disregarding any exemptions from such duty
applying under that Act, will be taken to be a relevant event for the purposes
of
subsection (1a)(a).
(1f) Without
limiting
subsection (1e),
the acquisition of a controlling interest in a business that—
(a) is the proprietor of the private mine; or
(b) holds the whole or any part of the right to carry out mining
operations at the private mine,
will be taken to be a relevant event for the purposes of
subsection (1a)(a).
(1g) For the purposes of
subsection (1f)—
(a) business includes bodies and associations (corporate and
unincorporate) and partnerships; and
(b) a person has a controlling interest in a business if the
person would be treated as having a controlling interest in a business for the
purposes of section 72 of the Payroll
Tax Act 2009 (disregarding section 72(1)).
(2) Section 73E(5)—delete "extractive"
After section 73E insert:
73EA—Notification of relevant
event
(1) If a relevant event within the meaning of section 73E occurs, the
person who, as a result of the relevant event, becomes a proprietor of a private
mine or acquires a right to carry out mining operations at a private mine (as
the case may be) must, within 30 days after the relevant event, notify the
Minister of the relevant event.
Maximum penalty: $5 000.
(2) The notification of the relevant event must—
(a) be in writing in a form approved by the Minister; and
(b) contain the information about the relevant event and any other details
required by the Minister.
22—Amendment
of section 73F—Passing of property in minerals
Section 73F(1)—delete subsection (1) and substitute:
(1) While a mine continues as a private mine under this Act, the property
in any minerals recovered from the mine will pass to the person by whom the
minerals are lawfully mined on, and in consideration of, payment of royalty or,
if royalty is not payable in respect of the minerals, on recovery of the
minerals.
The amendment made by
clause 18 of
this Part to section 17 of the Mining
Act 1971 applies in relation to extractive minerals recovered on or
after 1 July 2014.
Part 4—Amendment of Passenger Transport
Act 1994
After section 44 insert:
Part 5A—Special passenger services for
events
44A—Interpretation
In this Part—
commercial event means any event other than a community
event;
community event means an event—
(a) that is open to the whole or a part of the community; and
(b) at which attendance is free (whether a fee is charged to participate
in the event or not); and
(c) that is run on a not-for-profit basis;
Department means the administrative unit of the Public
Service that is, under the Minister, responsible for the administration of this
Act;
event means an event held after the commencement of this Part
at a venue in Metropolitan Adelaide;
manager of a venue means—
(a) the prescribed person or body for the venue; or
(b) if no such person or body is prescribed—the person or body which
has the control and management of the venue;
organiser of an event means the person or body primarily
responsible for organising the event;
special passenger service means an alteration of an existing
regular passenger service, whether—
(a) by adding to, supplementing, replacing, delaying or diverting an
existing regular passenger service; or
(b) by waiving or reducing fares (or substituting some other form of
consideration) for such a service; or
(c) by any other means.
44B—Notification of event
(a) the manager of
a venue at which an event is to be held—
(i) expects at least 5 000 people to attend the venue during the
period of the event; or
(ii) requires a special passenger service, or is of the opinion that a
special passenger service may be required, for the purposes of the event
(including during any period necessary to set up or prepare for the event or to
pack up or clean up after the event); or
(b) there are
reasonable grounds to expect that a special passenger service will be required
for the purposes of the event (including during any period necessary to set up
or prepare for the event or to pack up or clean up after the event),
the manager must (subject to
subsection (2))
notify the Minister of the event—
(c) if the date on which, or the period during which, the event is to be
held is set or known by the manager at least 6 months before the event is
to be held—at least 6 months before the relevant date or period;
or
(d) in any other case—as soon as practicable after the date on
which, or the period during which, the event is to be held is set or known by
the manager.
(2) If the date on
which, or the period during which, an event contemplated by
subsection (1)(a)
or
(b) is to be held is
known by the manager on the commencement of this section, the manager must
notify the Minister of the event as soon as reasonably practicable after the
commencement of this section.
(3) Notification
under
subsection (1)
or
(2) may instead be
given by the organiser of the event if the manager of the venue so
agrees.
(4) The notification of the event must—
(a) be in writing in a form approved by the Minister; and
(b) contain the information about the event and any other details required
by the Minister.
(5) For the purposes of this section, a copy of the approved notification
form, together with information or details required by the Minister, may be
published on the Department's website.
44C—Planning for passenger transport services for
events
(1) After receiving
notification of an event under this Part, the Minister may require the manager
of the venue at which the event is to be held and the organiser of the event to
consult with the Minister for the purposes of determining whether a special
passenger service should be provided in relation to the event.
(2) The manager or the organiser must provide any additional information
or details required by the Minister in connection with
subsection (1).
(3) When making a
determination under
subsection (1),
the Minister must consider the following matters:
(a) the likely effect of the event on existing regular passenger
services;
(b) the benefit to members of the public of South Australia (including
those attending the event) from the provision of a special passenger service in
relation to the event;
(c) the cost of providing such a service;
(d) any other matter that the Minister thinks relevant.
(4) If—
(a) the Minister determines that a special passenger service should be
provided in relation to an event; and
(b) the event is a commercial event,
the Minister may, after consulting with the manager of the venue and the
organiser of the event, determine a fee (whether of a specified amount or an
amount fixed in accordance with a specified formula) to be paid to the Minister
for provision of the service.
(5) A fee determined under this section must be paid by the manager of the
venue within the time specified by the Minister, and any fee or part of a fee
not paid within that time may be recovered by the Minister as a debt.
(6) The Minister may waive or reduce a fee payable under this section if
the Minister considers it appropriate in the circumstances to do so.
44D—Power of Minister to charge fee in certain
circumstances
(1) This section
applies where the Minister—
(a) has not been notified of an event that is a commercial event;
or
(b) has been so notified but the manager of the venue at which the event
is to be held has not consulted as required by the Minister under
section 44C,
and the Minister determines (on the basis of
subsection (3)
of that section) that a special passenger service should be provided in relation
to the event.
(2) The Minister
may, by notice in writing served on the manager of the venue, require the
manager to pay, within the time specified in the notice, the fee for providing
the service as determined by the Minister and specified in the notice.
(3) The Minister may recover as a debt from the manager the whole or any
part of a fee required to be paid under
subsection (2).
44E—Recovery of costs by venue managers not
prevented
Nothing in this Part prevents the manager of a venue at which an event in
relation to which a special passenger service is provided from recovering, in
the ordinary course of commerce, from the organiser of the event any costs for
which the manager may be liable under this Part.
Schedule 4—Substitution
of short title
On the commencement of this Schedule—
(a)
section 1 of this
Act is repealed and the following section is substituted:
1—Short title
This Act may be cited as the Transport Development Levy
Act 2014.;
(b) section 4 of the Taxation
Administration Act 1996 is amended by striking out
paragraph (da) and substituting the following paragraph:
(da) the Transport
Development Levy Act 2014 and the regulations under that Act;.