Minister for Finance

Status: Withdrawn on 22 March 2018
Legislation: General
Date Issued: 28 November 2011

Information Circulars do not have the force of law.

Background

On 21 October 2011, the Honourable Michael O’Brien MP was sworn in by the Governor as the new Minister for Finance. This Information Circular sets out the changes that have occurred in relation to RevenueSA matters as a result of that appointment.

The following Acts administered by RevenueSA have been committed to the Minister for Finance:

  • Taxation Administration Act 1996;
  • First Home Owner Grant Act 2000; and
  • Hindmarsh Island Bridge Act 1999.

The functions and powers vested in the Treasurer under the following Acts have also been delegated by the Treasurer to the Minister for Finance effective from 24 November 2011:

  • Land Tax Act 1936;
  • Pay-roll Tax Act 1971;
  • Payroll Tax Act 2009;
  • Stamp Duties Act 1923; and
  • Succession Duties Act 1929.

In addition the Treasurer has delegated the following functions and powers to the Minister for Finance:

  • Sections 25-28 and 31 of the First Home Owner Grant Act 2000;
  • Part 3 Division 1 and Part 5 of the Emergency Services Funding Act 1998 (with the exception of Sections 33 and 33A); and
  • Regulation 10 of the Emergency Services Funding (Remissions – Land) Regulations 2000.

Discussion

The Minister for Finance will now be the responsible Minister for the following:

  • taxpayer correspondence in relation to the above legislation;
  • objections lodged under the Taxation Administration Act 1996 or the First Home Owner Grant Act 2000;
  • ex gratia relief applications, including those for corporate reconstruction relief; and
  • any other administrative matters that relate to the legislation administered by RevenueSA.

RevenueSA does not intend to amend previously issued Circulars, Revenue Rulings and Information Circulars that make reference to the Treasurer. Taxpayers should consider any reference to the Treasurer that relates to the matters described above as being a reference to the Minister for Finance going forward.

If you are unsure of the appropriate Minister to contact, please contact RevenueSA for assistance.

Any correspondence that is incorrectly addressed will be forwarded to the appropriate Minister.

View this Information Circular as a pdf (PDF 257KB)