{"id":"F2006B11533","name":"Commonwealth Places (Mirror Taxes) Act 1998 - Notice (New South Wales)","slug":"commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57468,"registerId":"commonwealth-F2006B11533-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Schedule 1","sectionType":"part","heading":null,"content":"# Schedule 1\n\n1 Commencement\n\nThis notice has effect on and from 6 October 1997.\n\n2 Definitions\n\nIn this notice:\n\napplied NSW law means the provisions of a NSW taxing law that apply in relation to a Commonwealth place in accordance with the Act.\n\ncorresponding NSW taxing law, in relation to an applied NSW law, means the NSW taxing law to which the applied NSW law corresponds.\n\nState modification means any modification with which a NSW taxing law is to be read and construed because of the operation of section 7 of the NSW Mirror Taxes Act as a law of New South Wales.\n\nthe Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.\n\nthe NSW Mirror Taxes Act means the Commonwealth Places (Mirror Taxes Administration) Act 1998 of New South Wales.\n\nNSW taxing law means a State taxing law of New South Wales.\n\n3 Modification of laws\n\n(1) Each applied NSW law is modified so that it applies without any State modification of the corresponding NSW taxing law.\n\n(2) The NSW Mirror Taxes Act, in its operation as an applied NSW law, is modified by omitting section 7.\n\n(3) Each applied NSW law is modified to the extent that is necessary or convenient:\n\n(a) for the purpose of enabling the effective operation of the applied NSW law as a law of the Commonwealth, and\n\n(b) for the purpose of enabling the applied NSW law to operate so that the combined liability of a taxpayer under:\n\n(i) the applied NSW law, and\n\n(ii) the corresponding NSW taxing law,\n\nis as nearly as possible the same as the taxpayer’s liability would be under the corresponding NSW taxing law alone if the Commonwealth places in New South Wales were not Commonwealth places.\n\n(4) This clause does not authorise any modification for the purpose of overcoming a difficulty that arises from the requirements of the Constitution.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This notice appears to be operating within its original intended scope. The Commonwealth Places (Mirror Taxes) Act 1998 was specifically designed to allow this kind of technical adjustment notice to harmonise state tax laws as they apply to Commonwealth places. The modifications here — removing state modifications and aiming for tax neutrality — align with the original purpose of the parent Act."},"complexity_factors":["Requires understanding of the constitutional division of taxing powers between Commonwealth and States (section 114 of the Constitution)","Heavy cross-referencing to external legislation: the Commonwealth Places (Mirror Taxes) Act 1998, the NSW Mirror Taxes Act, and undefined 'NSW taxing laws'","Circular definitions: 'applied NSW law' refers to provisions that apply 'in accordance with the Act', creating a nested dependency","Subsection (3) contains open-ended modification powers using vague standards ('necessary or convenient', 'as nearly as possible')","Interaction between subsection (4) — prohibiting modifications that overcome constitutional difficulties — and subsection (3) creates potential interpretive tension","Assumes knowledge of what 'State modification' means under section 7 of the NSW Mirror Taxes Act without reproducing that content"],"plain_english_summary":"This technical notice changes how NSW tax laws apply to Commonwealth places in NSW by removing NSW-specific \"State modifications\" and deleting section 7 of the NSW Mirror Taxes Act.\n\nIt aims to preserve tax neutrality so businesses, property owners on federal land — and the ATO/NSW Revenue — face the same overall tax outcome as elsewhere."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The notice does not alter the substantive bases or rates of NSW taxing laws. It changes only how those laws are read and applied in Commonwealth places—removing State-specific reading rules and directing adjustments to preserve parity of liability—while forbidding modifications that would overcome constitutional requirements (cl.3(1)–(4))."},"complexity_factors":["Cross-jurisdictional application: State taxing provisions are transplanted to operate as Commonwealth law, requiring careful alignment of terminology and operation (cl.3(1)–(3)).","Removal of State 'modifications': Omitting how a State law is normally read (including specific omission of s.7 of the NSW Mirror Taxes Act) changes statutory construction rules and creates interpretive questions (cl.3(1)–(2)).","Parity requirement: The instruction to make combined liability 'as nearly as possible' identical creates a context-sensitive, fact-dependent adjustment standard rather than a fixed rule (cl.3(3)(b)).","Drafting margin: Permitted modifications are limited to what is 'necessary or convenient', a broad but indeterminate standard that delegates significant drafting judgement to implementers (cl.3(3)).","Constitutional constraint: An express prohibition on modifying laws to overcome constitutional difficulties restricts remedial options and raises the need for legal vetting (cl.3(4)).","Operational implementation: Tax administrators must identify corresponding NSW taxing laws, determine required textual changes, and administer combined liabilities across two legal regimes (defns; cl.3(3)).","Potential taxpayer uncertainty: Changes affect how liabilities are calculated in Commonwealth places, creating compliance and advisory demands for taxpayers and practitioners (cl.3(3))."],"plain_english_summary":"This notice makes certain New South Wales tax laws apply as Commonwealth laws in Commonwealth places in NSW by removing State-specific \"modifications\" and omitting section 7 of the NSW Mirror Taxes Act so the provisions read as Commonwealth law (cl.1; cl.3(1)–(2)). It requires adjustments where necessary so that a taxpayer’s combined liability under the applied Commonwealth provision and the corresponding NSW law is as nearly the same as it would be under NSW law alone, but not to the extent of overcoming constitutional limits (cl.3(3)–(4))."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales","history":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-act-1998-notice-new-south-wales/documents"}}