{"id":"nsw:act-1998-100","name":"Commonwealth Places (Mirror Taxes Administration) Act 1998","slug":"commonwealth-places-mirror-taxes-administration-act-1998","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"100 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105259,"registerId":"nsw-act-1998-100-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act is the [Commonwealth Places (Mirror Taxes Administration) Act 1998](/view/html/inforce/current/act-1998-100).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> > (1) This Act commences on a day or days to be appointed by proclamation, except as provided by subsection (2).\n> \n> > (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.\n> \n> Note—\n> \n> 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.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> > (1) In this Act:\n> > \n> > applied law means the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Commonwealth Act.\n> > \n> > Commonwealth Act means the [Commonwealth Places (Mirror Taxes) Act 1998](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > Commonwealth place means a place in the State (not being the seat of Government) acquired by the Commonwealth for public purposes.\n> > \n> > Commonwealth Constitution means the [Constitution of the Commonwealth](http://www.legislation.gov.au/).\n> > \n> > corresponding applied law, in relation to a State taxing law, means an applied law that corresponds to the State taxing law.\n> > \n> > excluded by section 52 (i) of the Commonwealth Constitution means inapplicable by reason only of the operation of section 52 of the [Commonwealth Constitution](http://www.legislation.gov.au/) in relation to Commonwealth places.\n> > \n> > 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.\n> > \n> > modifications includes additions, omissions and substitutions.\n> > \n> > proceedings means any proceedings, whether civil or criminal and whether original or appellate.\n> > \n> > State authority means any of the following:\n> > \n> > > (a) the Governor, a Minister or a member of the Executive Council of the State,\n> > \n> > > (b) a court of the State,\n> > \n> > > (c) a person who holds office as a member of a court of the State,\n> > \n> > > (d) a body created by or under the law of the State,\n> > \n> > > (e) an officer or employee of the State, or of a body referred to in paragraph (d).\n> > \n> > State law means:\n> > \n> > > (a) any law in force in the State, whether written or unwritten, and\n> > \n> > > (b) any instrument made or having effect under a law referred to in paragraph (a),\n> > \n> > but does not include a law of the Commonwealth, whether written or unwritten, or an instrument made or having effect under such a law.\n> > \n> > State taxing law means a State law that is a State taxing law within the meaning of the Commonwealth Act.\n> \n> > (2) The note after section 2 does not form part of this Act.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"This Act binds the Crown","content":"#### 4 This Act binds the Crown\n\n4 This Act binds the Crown\n\n> This Act binds the Crown in right of the State and, in so far as the legislative power of the State permits, in all its other capacities.","sortOrder":4},{"sectionNumber":"Part 2","sectionType":"part","heading":"Administration and operation of State taxing laws as applied laws in relation to Commonwealth places","content":"# Part 2 Administration and operation of State taxing laws as applied laws in relation to Commonwealth places\n\nPart 2 Administration and operation of State taxing laws as applied laws in relation to Commonwealth places","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Arrangements with Commonwealth","content":"#### 5 Arrangements with Commonwealth\n\n5 Arrangements with Commonwealth\n\n> > (1) The Governor may make an arrangement with the Governor-General of the Commonwealth 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.\n> \n> > (2) The Governor may arrange with the Governor-General for the variation or revocation of an arrangement made under this section.\n> \n> Editorial note—\n> \n> For an arrangement under this section see Commonwealth Gazette No GN 7 of 20.2.2002, p 590","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Exercise of powers etc by State authorities","content":"#### 6 Exercise of powers etc by State authorities\n\n6 Exercise of powers etc by State authorities\n\n> 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.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Modified operation of State taxing laws","content":"#### 7 Modified operation of State taxing laws\n\n7 Modified operation of State taxing laws\n\n> > (1) If, in relation to a State taxing law, there is a corresponding applied law, the State taxing law is to be read and construed with any modifications that are necessary or convenient:\n> > \n> > > (a) for the purpose of enabling the effective operation of the State taxing law in conjunction with the corresponding applied law, or\n> > \n> > > (b) for the purpose of enabling the State taxing law to operate so that a taxpayer has a combined liability under:\n> > > \n> > > > (i) the State taxing law, and\n> > > \n> > > > (ii) the corresponding applied law,\n> > > \n> > > that is as nearly as possible the same as the taxpayer’s liability would be under the State taxing law alone if the Commonwealth places in the State were not Commonwealth places.\n> \n> > (2) Regulations may prescribe particular modifications that are to have effect under subsection (1).\n> \n> > (3) Modifications prescribed under subsection (2):\n> > \n> > > (a) may be expressed to take effect from a day that is earlier than the day on which the regulations are published in the Gazette (but not earlier than 6 October 1997), and\n> > \n> > > (b) may deal with the circumstances in which the modifications apply, and with matters of a transitional or savings nature.","sortOrder":8},{"sectionNumber":"Part 3","sectionType":"part","heading":"Proceedings","content":"# Part 3 Proceedings\n\nPart 3 Proceedings","sortOrder":9},{"sectionNumber":"8","sectionType":"section","heading":"Continuation of proceedings if place found not to be a Commonwealth place","content":"#### 8 Continuation of proceedings if place found not to be a Commonwealth place\n\n8 Continuation of proceedings if place found not to be a Commonwealth place\n\n> If:\n> \n> > (a) proceedings have been commenced in a court under a law as an applied law, and\n> \n> > (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](http://www.legislation.gov.au/),\n> \n> then the proceedings must be continued as though they had been commenced under the State taxing law.","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Objection not allowable on ground of duplicate proceedings","content":"#### 9 Objection not allowable on ground of duplicate proceedings\n\n9 Objection not allowable on ground of duplicate proceedings\n\n> 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.","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Proceedings on certain appeals","content":"#### 10 Proceedings on certain appeals\n\n10 Proceedings on certain appeals\n\n> > (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.\n> \n> > (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](http://www.legislation.gov.au/), then the court must deal with the appeal as though:\n> > \n> > > (a) the proceedings in relation to which the appeal was brought had been brought under the State taxing law, and\n> > \n> > > (b) the judgment, decree, order or sentence had been given or made in proceedings brought under the State taxing law.","sortOrder":12},{"sectionNumber":"11","sectionType":"section","heading":"Certificates about ownership of land","content":"#### 11 Certificates about ownership of land\n\n11 Certificates about ownership of land\n\n> > (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:\n> > \n> > > (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,\n> > \n> > > (b) the existence and ownership of a right in respect of the land, on a date or during a period specified in the certificate.\n> \n> > (2) A document that purports to be a certificate referred to in subsection (1) is to be regarded as being such a certificate, and to have been duly given, unless the contrary is proved.\n> \n> > (3) In this section:\n> > \n> > authorised person has the same meaning as it has in section 16 of the Commonwealth Act.","sortOrder":13},{"sectionNumber":"Part 4","sectionType":"part","heading":"Validation and saving","content":"# Part 4 Validation and saving\n\nPart 4 Validation and saving","sortOrder":14},{"sectionNumber":"12","sectionType":"section","heading":"Validation of things purportedly done under an applied law","content":"#### 12 Validation of things purportedly done under an applied law\n\n12 Validation of things purportedly done under an applied law\n\n> If:\n> \n> > (a) something purports to have been done under a law as an applied law, and\n> \n> > (b) the State taxing law that corresponds to that law is not excluded by section 52 (i) of the [Commonwealth Constitution](http://www.legislation.gov.au/),\n> \n> then that thing is to be regarded as having been done under the State taxing law.","sortOrder":15},{"sectionNumber":"13","sectionType":"section","heading":"Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place","content":"#### 13 Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place\n\n13 Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place\n\n> > (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.\n> \n> > (2) The State taxing law to which the applied law corresponded immediately before that time:\n> > \n> > > (a) applies, or is to be regarded as having applied, in relation to that place from that time, and\n> > \n> > > (b) is to be read and construed as though it provided expressly that it was intended to apply in relation to that place from that time.\n> \n> > (3) The following things are not affected:\n> > \n> > > (a) any right, privilege, obligation or liability acquired, accrued or incurred under the applied law,\n> > \n> > > (b) any penalty, forfeiture or punishment incurred in respect of an offence against the applied law,\n> > \n> > > (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).\n> \n> > (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.\n> \n> > (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.","sortOrder":16},{"sectionNumber":"14","sectionType":"section","heading":"Provisions as to operation of State taxing law if a place becomes a Commonwealth place","content":"#### 14 Provisions as to operation of State taxing law if a place becomes a Commonwealth place\n\n14 Provisions as to operation of State taxing law if a place becomes a Commonwealth place\n\n> > (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.\n> \n> > (2) The following things are not affected:\n> > \n> > > (a) the previous operation of the State taxing law before that time,\n> > \n> > > (b) any right, privilege, obligation or liability acquired, accrued or incurred under the State taxing law,\n> > \n> > > (c) any penalty, forfeiture or punishment incurred in respect of an offence against the State taxing law,\n> > \n> > > (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).\n> \n> > (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.\n> \n> > (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.","sortOrder":17},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"# Part 5 Miscellaneous\n\nPart 5 Miscellaneous","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Instruments referring to applied law","content":"#### 15 Instruments referring to applied law\n\n15 Instruments referring to applied law\n\n> > (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.\n> \n> > (2) In so far as:\n> > \n> > > (a) the instrument or writing contains a reference to a law as an applied law, and\n> > \n> > > (b) the State taxing law that corresponds to that law is not excluded by section 52 (i) of the [Commonwealth Constitution](http://www.legislation.gov.au/),\n> > \n> > the reference has effect as if it were a reference to the State taxing law.","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"Appropriation","content":"#### 16 Appropriation\n\n16 Appropriation\n\n> Any liability of the State:\n> \n> > (a) to pay money to the Commonwealth to enable it to comply with section 23 (1) of the Commonwealth Act, or\n> \n> > (b) under an arrangement with the Commonwealth under section 5,\n> \n> is to be met out of the Consolidated Fund which is appropriated to the necessary extent.","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"Regulations","content":"#### 17 Regulations\n\n17 Regulations\n\n> The Governor may make regulations prescribing all matters that are necessary or convenient to be prescribed to give effect to the purposes of this Act.","sortOrder":21}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original scope as a technical administrative framework for implementing mirror taxes on Commonwealth places. The provisions align with the stated purpose in the long title and preliminary sections — facilitating the application of State taxing laws to Commonwealth places through coordination with federal legislation. No significant scope creep is evident; the Act remains focused on its core function of administrative machinery for mirror taxation."},"complexity_factors":["Heavy interdependence with federal legislation (the Commonwealth Act) — the State Act cannot be understood without reference to the federal mirror taxes legislation","11 defined terms in section 3, several of which are circular or refer to external legislation (e.g., 'State taxing law' is defined by reference to the Commonwealth Act)","Nested conditional logic in sections 8, 10, 12, and 13–14 involving multiple preconditions (proceedings commenced + court satisfaction about constitutional exclusion)","Retroactive operation provisions allowing regulations to take effect from 6 October 1997 (section 7(3))","Complex transitional arrangements for when land changes status between Commonwealth and State jurisdiction (sections 13–14)","Constitutional law concepts embedded throughout (section 52(i) of the Constitution, 'excluded by' operation of constitutional provisions)"],"plain_english_summary":"This law is a **mirror tax agreement** between a State and the Commonwealth (federal government). It solves a tricky constitutional problem about who can tax what on federal land.\n\n**The problem:** Under Australia's Constitution (section 52), the Commonwealth has exclusive power over places it owns. This meant State tax laws (like stamp duty, land tax, or payroll tax) couldn't normally apply to Commonwealth-owned land — creating a tax-free loophole.\n\n**The solution:** This Act works with the federal *Commonwealth Places (Mirror Taxes) Act 1998* to let State tax laws \"mirror\" onto Commonwealth places. Here's how:\n\n- **Commonwealth places** = land owned by the federal government for public purposes (like defence bases, airports, or post offices), but not the seat of government (Canberra).\n- **Applied laws** = State tax laws that are copied and applied to these federal places through the federal Act.\n- This State Act lets State officials (tax officers, courts, etc.) administer these mirrored taxes on Commonwealth land.\n\n**Key things this Act does:**\n- Lets the Governor make arrangements with the federal government about how State authorities will exercise tax powers on Commonwealth land (section 5).\n- Ensures State tax laws are read in a modified way so taxpayers don't pay twice — their total tax bill should be roughly the same as if the land wasn't Commonwealth-owned (section 7).\n- Provides rules for court cases: if someone challenges whether land is actually Commonwealth-owned, proceedings can continue under regular State law instead (sections 8–10).\n- Validates things done under the mirrored tax laws, even if it turns out the land wasn't Commonwealth land after all (section 12).\n- Handles what happens when land **stops** being Commonwealth-owned (the State tax law kicks in immediately) or **starts** being Commonwealth-owned (existing tax obligations remain enforceable) (sections 13–14).\n\n**Who it affects:** State revenue offices, taxpayers with property or business on federal land, and courts handling tax disputes involving Commonwealth property.\n\n**Why it matters:** Without this system, Commonwealth land would be a tax haven. The mirror taxes ensure everyone pays their fair share while respecting the constitutional division of powers."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The text confines scope to making corresponding State taxing laws operate as applied laws in Commonwealth places, contingent on an arrangement (s5) and subject to exclusion under s52(i) of the Commonwealth Constitution (definitions, s3). There is no textual indication of an expansion beyond that core purpose; the Act does allow limited retrospective effect by regulation and deems s7 to have begun from 6 October 1997 when an arrangement is made (s2(2), s7(3)(a)), which narrows temporal scope rather than broadening substantive scope."},"complexity_factors":["Intergovernmental arrangement requirement: operation is contingent on an arrangement between the State Governor and the Governor‑General (s5), creating cross‑jurisdictional coordination and timing complexity.","Modification of State laws to achieve combined liability: State taxing laws must be read with necessary or convenient modifications to align liabilities under State and applied laws (s7(1)).","Regulation power with retrospective effect: regulations may prescribe particular modifications and may take effect from a day earlier than publication (but not before 6 October 1997) (s7(2)‑(3)), adding temporal and drafting complexity.","Exercise of powers by State authorities despite inconsistent State law: State authorities have powers the Commonwealth Act authorises even if State law would otherwise limit them (s6), requiring administrative adaptation.","Conclusive evidentiary certificates: a certificate by an authorised person about land ownership is evidence and treated as duly given unless contrary is proved (s11(1)‑(2)), shifting evidentiary burdens in proceedings.","Validation and savings clauses: acts done under applied laws are taken to have been done under the corresponding State taxing law (s12), and detailed savings apply where place status changes, preserving rights, liabilities and proceedings (s13‑s14).","Constitutional exclusion check: the Act applies only where the corresponding State taxing law is not excluded by section 52(i) of the Commonwealth Constitution; multiple provisions condition operation on that legal determination (see s3 definition and s8, s10, s12, s15).","Fiscal and administrative burden on the State: the State must meet any liability to pay the Commonwealth to enable compliance with the Commonwealth Act or under arrangements (appropriation from Consolidated Fund) (s16).","Broad delegated law‑making: the Governor may make regulations for all matters necessary to give effect to the Act (s17), concentrating discretion in executive instruments which affects implementation detail."],"plain_english_summary":"This Act makes State taxing laws operate in relation to Commonwealth‑acquired places by treating those State laws as \"applied laws\" in such places, subject to an arrangement between the State (Governor) and the Commonwealth (Governor‑General). It adjusts State law where necessary so a taxpayer’s combined liability under State and applied law is, so far as possible, the same as if the land were not Commonwealth‑owned. It affects taxpayers, State tax administrators and the Commonwealth and preserves prior actions and proceedings."},"summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"Based on the available information, the Act appears to have remained in its original form since commencement on 2 November 1998, with no amendments recorded. Its scope — mirroring Commonwealth tax administration for Commonwealth places in NSW — appears consistent with its original intent."},"complexity_factors":["Involves the intersection of federal constitutional law and state taxation law, requiring understanding of both","The 'mirroring' mechanism is conceptually unusual — the Act adopts rather than independently creates tax rules","Limited text is available in the provided excerpt, meaning the operative provisions and their full complexity cannot be fully assessed","Requires understanding of what constitutes a 'Commonwealth place' under section 52(i) of the Australian Constitution","Works in tandem with a federal counterpart Act, creating a dual-legislative framework that is difficult to navigate in isolation","Has remained unamended since 1998, which may create interpretive questions around its interaction with evolving tax laws"],"plain_english_summary":"This NSW Act applies Commonwealth tax administration rules to “Commonwealth places” in NSW (airports, defence bases, federal buildings) so state taxes and tax processes operate the same there as elsewhere. It affects businesses, employees and anyone carrying out taxable transactions on Commonwealth land, preventing a tax-free advantage and ensuring consistent tax treatment across the state while operating alongside federal mirror legislation."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998","history":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1998/documents"}}