Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW)

Commonwealth Places (Mirror Taxes Administration) Act 1998 No 100

An Act to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places; and for related purposes.

Part 1 Preliminary

1 Name of Act This Act is the Commonwealth Places (Mirror Taxes Administration) Act 1998.

2 Commencement (1) This Act commences on a day or days to be appointed by proclamation, except as provided by subsection (2). (2) When an arrangement has been made with the Commonwealth under section 5, section 7 is deemed to have come into operation on 6 October 1997.

Note— The operation of this Act and the Commonwealth Act will depend on the making of an arrangement under section 5 of this Act and section 9 of the Commonwealth Act. As soon as the arrangement is made, the State taxing laws are taken to have always applied in relation to Commonwealth places in the State, but not so as to impose any liability for tax for things that happened before 6 October 1997.

3 Definitions (1) In this Act: applied law means the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Commonwealth Act. Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. Commonwealth place means a place in the State (not being the seat of Government) acquired by the Commonwealth for public purposes. Commonwealth Constitution means the Constitution of the Commonwealth. corresponding applied law, in relation to a State taxing law, means an applied law that corresponds to the State taxing law. excluded by section 52 (i) of the Commonwealth Constitution means inapplicable by reason only of the operation of section 52 of the Commonwealth Constitution in relation to Commonwealth places. in relation to, when used in relation to a Commonwealth place or a place that was a Commonwealth place, means in, or in relation to, the Commonwealth place or former Commonwealth place. modifications includes additions, omissions and substitutions. proceedings means any proceedings, whether civil or criminal and whether original or appellate. State authority means any of the following: (a) the Governor, a Minister or a member of the Executive Council of the State, (b) a court of the State, (c) a person who holds office as a member of a court of the State, (d) a body created by or under the law of the State, (e) an officer or employee of the State, or of a body referred to in paragraph (d). State law means: (a) any law in force in the State, whether written or unwritten, and (b) any instrument made or having effect under a law referred to in paragraph (a), but does not include a law of the Commonwealth, whether written or unwritten, or an instrument made or having effect under such a law. State taxing law means a State law that is a State taxing law within the meaning of the Commonwealth Act. (2) The note after section 2 does not form part of this Act.