Federal Register of Legislation
COMMONWEALTH PLACES (MIRROR TAXES) MODIFICATION OF APPLIED LAWS (QUEENSLAND) NOTICE 2002
I, Terry Mackenroth, Treasurer of the State of Queensland, make the following notice under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).
Dated 4 FEBRUARY 2002
Terry Mackenroth Treasurer of Queensland
PART 1—PRELIMINARY
1 Short title
This notice may be cited as the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Queensland) Notice 2002.
2 Commencement
(1) This notice has effect when an arrangement is made under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth), section 9, in relation to Queensland.
(2) When the arrangement is made, this notice and the modifications it prescribes are taken to have had effect on 6 October 1997.
PART 2—PRESCRIBED MODIFICATIONS OF DEBITS TAX ACT 1990
3 Modifications of Debits Tax Act
This part modifies the Debits Tax Act 1990 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).
4 Insertion of new s 2A— After section 2— insert— '2A Interpretation of this Act 'In this Act—
(a) a reference to the Debits Tax Act 1990 is a reference to that Act as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth); and
(b) a reference to a liability of a person to the State is a reference to the person's liability for debits tax to the Commonwealth; and
(c) a reference to a debt or sum due to the State is a reference to a debt or sum due to the Commonwealth; and
(d) a reference to a Minister in section 7(6) of the Commonwealth Act is a reference to a Minister of the Commonwealth or a State.'.
PART 3—PRESCRIBED MODIFICATIONS OF LAND TAX ACT 1915
5 Modifications of Land Tax Act
This part modifies the Land Tax Act 1915 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).
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