South Australia
National Tax Reform (State Provisions) (Administrative Penalties) Amendment Bill 2013
A Bill For
An Act to amend the National Tax Reform (State Provisions) Act 2000.

Contents
Part 1—Preliminary
1	Short title
2	Commencement
3	Amendment provisions
Part 2—Amendment of National Tax Reform (State Provisions) Act 2000
4	Amendment of section 2—Interpretation
5	Amendment of section 4—Exempt entities to pay GST equivalent, interest and penalties

The Parliament of South Australia enacts as follows:
Part 1—Preliminary
1—Short title
This Act may be cited as the National Tax Reform (State Provisions) (Administrative Penalties) Amendment Act 2013.
2—Commencement
This Act will come into operation on 1 July 2013.
3—Amendment provisions
In this Act, a provision under a heading referring to the amendment of a specified Act amends the Act so specified.

Part 2—Amendment of National Tax Reform (State Provisions) Act 2000
4—Amendment of section 2—Interpretation
	(1)	Section 2—before the definition of constitutional exemption insert:
administrative penalty means an administrative penalty prescribed under Division 284, 286 or 288 of Schedule 1 Chapter 4 of the Taxation Administration Act 1953 of the Commonwealth;
	(2)	Section 2—after the definition of GST law insert:
interest charge means a general interest charge imposed under section 3 of the General Interest Charge (Imposition) Act 1999 of the Commonwealth or a shortfall interest charge imposed under section 3 of the Shortfall Interest Charge (Imposition) Act 2005 of the Commonwealth;
5—Amendment of section 4—Exempt entities to pay GST equivalent, interest and penalties
Section 4—after subsection (1) insert:
	(1a)	An exempt entity must pay to the Commonwealth Commissioner of Taxation amounts that would have been payable as interest charges or as administrative penalties if the entity were liable to GST.