Queensland COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) BILL COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) BILL 1999 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title 2.0... eee eee 2 Definitions 2.2.0.0... cece eee 3 Act binds the Crown ........ 0... eee eee PART 2—ADMINISTRATION AND OPERATION OF STATE TAXING LAWS AS APPLIED LAWS IN RELATION TO COMMONWEALTH PLACES 4 Arrangements with Commonwealth ................00..00 0000000002 5 Exercise of powers etc. by State authorities .............. 0.00. e eee PART 3—PROCEEDINGS 6 Continuation of proceedings if place found not to be a Commonwealth place ....... 0.0... eee ee 7 Objection not allowable on ground of duplicate proceedings ........... 8 Proceedings on certain appeals .......... 0... c cece eee ee 9 Certificates about ownership of land ................ eee cece ees PART 4—VALIDATION AND SAVING 10 Validation of things purportedly done under an applied law ............ 11 Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place ...................0200. 12 Provisions as to operation of State taxing law if a place becomes a Commonwealth place... 0... eee eee PART 5—MISCELLANEOUS 13 Instruments referring to applied law... .. 6.6... eee eee 14 Regulation-making power... 2.0.2.0... 00... e eee eee eee eee Commonwealth Places (Mirror Taxes Administration) 16 PART 6—AMENDMENT OF LAND TAX ACT 1915 Act amended in pt 6 1.62... cece cece eee ete Amendment of s 9AA (General rebate). ..........0.0. 0000000000000. Amendment of s 62 (Application of certain amendments) ............. SCHEDULE ......................04. DICTIONARY A BILL FOR 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 Clause Clause Clause Clause sl 4 s4 Commonwealth Places (Mirror Taxes Administration) The Parliament of Queensland enacts— PART 1—PRELIMINARY Short title 1. This Act may be cited as the Commonwealth Places (Mirror Taxes Administration) Act 1999. Definitions 2. The dictionary in the schedule defines particular words used in this Act. Act binds the Crown 3. 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 Arrangements with Commonwealth 4(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. 11 131719 21 Clause Clause Clause Clause s5 5 s8 Commonwealth Places (Mirror Taxes Administration) Exercise of powers etc. by State authorities 5. 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 Continuation of proceedings if place found not to bea Commonwealth place 6. 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. Objection not allowable on ground of duplicate proceedings 7, In any proceedings under a State taxing law, an objection must not be allowed merely on the ground that proceedings have been commenced, or are pending, under a corresponding applied law. Proceedings on certain appeals 8.(1) This section applies to an appeal from a judgment, decree, order or sentence of a court in proceedings under a law as an applied law. (2) If 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 court must deal with the appeal as though— RwWN 1822 24 Clause Clause s9 6 s 10 Commonwealth Places (Mirror Taxes Administration) (a) the proceedings in relation to which the appeal was brought had been brought under the State taxing law; and (b) the judgment, decree, order or sentence had been given or made in proceedings brought under the State taxing law. Certificates about ownership of land 9.(1) In proceedings under a State taxing law (or purporting to be under a State taxing law) in which any question arises as to whether a place is a Commonwealth place, a certificate in writing given by an authorised person about any of the following matters relating to land is evidence of the matters stated in the certificate— (a) the ownership of the land, or of an estate or interest in the land, on a date or during a period specified in the certificate; (b) the existence and ownership of a right in respect of the land, on a date or during a period specified in the certificate. (2) A document that purports to be a certificate referred to in subsection (1) must be regarded as being such a certificate, and to have been duly given, unless the contrary is proved. (3) In this section— "authorised person" means a person who is a delegate, in respect of any power or function, under section 139 of the Lands Acquisition Act 1989 (Cwlth). PART 4—VALIDATION AND SAVING Validation of things purportedly done under an applied law 10. If— (a) something purports to have been done under a law as an applied law; and (b) the State taxing law that corresponds to that law is not excluded Rw Ne ona wn 12 14 162024 26 sll 7 sll Commonwealth Places (Mirror Taxes Administration) by section 52(i) of the Commonwealth Constitution; then that thing must be regarded as having been done under the State taxing law. Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place Clause 11.(1) This section applies if an applied law ceases, or ceased, to have effect in relation to a place at a particular time because the place ceases, or ceased, to be a Commonwealth place at that time. (2) The State taxing law to which the applied law corresponded immediately before that time— (a) applies, or must be regarded as having applied, in relation to that place from that time; and (b) must be read and construed as though it provided expressly that it was intended to apply in relation to that place from that time. (3) The following things are not affected— (a) any right, privilege, obligation or liability acquired, accrued or incurred under the applied law; (b) any penalty, forfeiture or punishment incurred in respect of an offence against the applied law; (c) any investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment referred to in paragraph (a) or (b). (4) Any penalty, forfeiture or punishment referred to in subsection (3)(b) may be imposed as if the applied law had not ceased to have effect. (5) An investigation, legal proceeding or remedy referred to in subsection (3)(c) may be instituted, continued or enforced as if the applied law had not ceased to have effect. w CNID NAL 12 14 17 19 2124 26 Clause Clause $12 8 s 13 Commonwealth Places (Mirror Taxes Administration) Provisions as to operation of State taxing law if a place becomes a Commonwealth place 12.(1) This section applies if a State taxing law ceases, or ceased, to have effect in relation to a place at a particular time because the place becomes, or became, a Commonwealth place at that time. (2) The following things are not affected— (a) the previous operation of the State taxing law before that time; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the State taxing law; (c) any penalty, forfeiture or punishment incurred in respect of an offence against the State taxing law; (d) any investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment referred to in paragraph (b) or (c). (3) Any penalty, forfeiture or punishment referred to in subsection (2)(c) may be imposed as if the State taxing law had not ceased to have effect. (4) An investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued or enforced as if the State taxing law had not ceased to have effect. PART 5—MISCELLANEOUS Instruments referring to applied law 13.(1) This section applies to an instrument or other writing that relates to an act, matter or thing that has a connection with a Commonwealth place. (2) In so far as— (a) the instrument or writing contains a reference to a law as an applied law; and (b) the State taxing law that corresponds to that law is not excluded BESO Cm XA DD UVpawW NY SP ee ee wb eR num eee oon 23 26 s14 9 s17 Commonwealth Places (Mirror Taxes Administration) by section 52(i) of the Commonwealth Constitution; 1 the reference has effect as if it were a reference to the State taxing law. 2 Regulation-making power 3 Clause 14. The Governor in Council may make regulations under this Act. 4 PART 6—AMENDMENT OF LAND TAX ACT 1915 5 Act amended in pt 6 6 Clause 15. This part amends the Land Tax Act 1915. 7 Amendment of s 9AA (General rebate) 8 Clause 16. Section 9AA, '5%'— 9 omit, insert— 10 '15%'. 11 Amendment of s 62 (Application of certain amendments) 12 Clause 17. Section 62 13 insert— 14 '(2) This Act, as amended by the Commonwealth Places (Mirror Taxes 15 Administration) Act 1999, part 6, applies to land tax levied for the financial 16 year beginning on | July 1999 and each subsequent financial year.'. 17 Commonwealth Places (Mirror Taxes Administration) SCHEDULE DICTIONARY section 2 "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 (Cwlth). "Commonwealth place" means a place in the State acquired by the Commonwealth for public purposes. "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. "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) acourt of the State; (c) aperson who holds office as a member of a court of the State; (d) a body created by or under the law of the State; Bo COM INIDUWSA ee Pee ee DAwnk Wd a Con NN re Oo N N N RBS N Nn NN nN a Commonwealth Places (Mirror Taxes Administration) SCHEDULE (continued) (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. © State of Queensland 1999 SO ON AW FB wWwWNY eS an