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

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 related purposes [Royal Assent 14 May 1999]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

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

2. Commencement (1) Subject to subsection (2), this Act commences on the day on which this Act receives the Royal Assent. (2) When an arrangement has been made with the Commonwealth under section 5, section 7 is taken to have commenced on 6 October 1997.

3. Interpretation In this Act, unless the contrary intention appears – 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 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.