Commonwealth Places (Mirror Taxes Administration) Act 1999 (Qld)

Commonwealth Places (Mirror Taxes Administration) Act 1999

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 other purposes

Part 1 Preliminary

1 Short title This Act may be cited as the Commonwealth Places (Mirror Taxes Administration) Act 1999.

2 Definitions The dictionary in the schedule defines particular words used in this Act.

3 Act binds all persons This Act binds the State and, in so far as the legislative power of the State permits, the Commonwealth and the other States.

Part 2 Administration and operation of state taxing laws as applied laws in relation to Commonwealth places

4 Arrangements with Commonwealth (1) The Governor may make an arrangement with the Governor-General in relation to the exercise or performance of a power, duty or function (not being a power, duty or function involving the exercise of judicial power) by a State authority under an applied law. (2) The Governor may arrange with the Governor-General for the variation or revocation of an arrangement made under this section.

5 Exercise of powers etc. by State authorities Despite any State law, a State authority has any power, duty or function that the Commonwealth Act authorises or requires the authority to exercise or perform.

Part 3 Proceedings

6 Continuation of proceedings if place found not to be a Commonwealth place If— (a) proceedings have been commenced in a court under a law as an applied law; and (b) the court is satisfied that the State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution; then the proceedings must be continued as though they had been commenced under the State taxing law.