Statutes Amendment (Budget Measures) Bill 2023 (SA)

South Australia Statutes Amendment (Budget Measures) Bill 2023 A Bill For An Act to amend the Emergency Services Funding Act 1998, the First Home and Housing Construction Grants Act 2000, the Land Tax Act 1936 and the Stamp Duties Act 1923.

Contents Part 1—Preliminary 1 Short title 2 Commencement Part 2—Amendment of Emergency Services Funding Act 1998 3 Amendment of section 3—Interpretation 4 Amendment of section 28—The Community Emergency Services Fund Part 3—Amendment of First Home and Housing Construction Grants Act 2000 5 Amendment of section 7—Entitlement to grant Part 4—Amendment of Land Tax Act 1936 6 Insertion of section 7A 7A Reduction in taxable value for certain build‑to‑rent properties Part 5—Amendment of Stamp Duties Act 1923 7 Insertion of sections 71DD and 71DE 71DD Relief from duty in respect of certain purchases of new homes and land 71DE Duty payable if relief ceases to be available 8 Amendment of Schedule 2—Stamp duties and exemptions

The Parliament of South Australia enacts as follows: Part 1—Preliminary 1—Short title This Act may be cited as the Statutes Amendment (Budget Measures) Act 2023. 2—Commencement (1) Subject to this section, this Act comes into operation on the day on which it is assented to by the Governor. (2) Part 2 will be taken to have come into operation on 1 July 2023. (3) Part 3 and Part 5 will be taken to have come into operation on 15 June 2023. (4) Part 4 will be taken to have come into operation at midnight on 30 June 2023.

Part 2—Amendment of Emergency Services Funding Act 1998 3—Amendment of section 3—Interpretation (1) Section 3(1), definition of emergency service, (a)(v)—delete subparagraph (v) and substitute: (v) a body or organisation accredited as a Volunteer Marine Rescue organisation by the State Marine Rescue Committee; or (2) Section 3(1), definition of owner—after paragraph (e) insert: (f) where the land is held under a shack lease—the person entitled to the right of occupation, (3) Section 3(1)—after the definition of owner insert: shack lease means a lease for the occupation of land for holiday, recreational or residential purposes where the land is situated on or adjacent to the banks of the River Murray, a tributary of the River Murray, or a lake or lagoon connected with the River Murray or a tributary of the River Murray; 4—Amendment of section 28—The Community Emergency Services Fund Section 28(4)(a)(v)—delete subparagraph (v) and substitute: (v) a body or organisation accredited as a Volunteer Marine Rescue organisation by the State Marine Rescue Committee; or