{"id":"tas:act-1999-020","name":"Commonwealth Places (Mirror Taxes Administration) Act 1999","slug":"commonwealth-places-mirror-taxes-administration-act-1999","collection":"act","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"20 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176965,"registerId":"tas-tas:act-1999-020-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This Act may be cited as the [Commonwealth Places (Mirror Taxes Administration) Act 1999](/view/html/inforce/2026-04-12/act-1999-020) .","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> > (1)  Subject to subsection (2), this Act commences on the day on which this Act receives the Royal Assent.\n> \n> > (2)  When an arrangement has been made with the Commonwealth under section 5, [section 7](#GS7@EN) is taken to have commenced on 6 October 1997.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In this Act, unless the contrary intention appears –\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](/view/html/inforce/2026-04-12/act-1999-020) of the Commonwealth;\n> \n> > ***Commonwealth place*** means a place in the State acquired by the Commonwealth for public purposes;\n> \n> > ***Commonwealth Constitution*** means the Constitution of the Commonwealth;\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 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)](#GS3@Nd36122519641204@Hpd@EN) ;\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)](#GS3@Nd36122519652778@Hpa@EN)  –\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.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Act binds Crown","content":"### 4 Act binds Crown\n\n> This Act binds the Crown in right of Tasmania and, in so far as the legislative power of Parliament 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","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Arrangements with Commonwealth","content":"### 5 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.","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Exercise of powers, &c., by State authorities","content":"### 6 Exercise of powers, &c., 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\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)](#GS7@Gs1@EN) .\n> \n> > (3)  Modifications prescribed under [subsection (2)](#GS7@Gs2@EN)  –\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 saving nature.","sortOrder":8},{"sectionNumber":"Part 3","sectionType":"part","heading":"Proceedings","content":"# Part 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\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 –\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\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\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, 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\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)](#GS11@Gs1@EN) 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*** means a person who is a delegate, in respect of any power or function, under section 139 of the [Lands Acquisition Act 1989](/view/html/inforce/2026-04-12/act-1999-020) of the Commonwealth.","sortOrder":13},{"sectionNumber":"Part 4","sectionType":"part","heading":"Validation and saving","content":"# Part 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\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 –\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\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)](#GS13@Gs3@Hpa@EN) or [(b)](#GS13@Gs3@Hpb@EN) .\n> \n> > (4)  Any penalty, forfeiture or punishment referred to in [subsection (3)(b)](#GS13@Gs3@Hpb@EN) 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)](#GS13@Gs3@Hpc@EN) 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\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)](#GS14@Gs2@Hpb@EN) or [(c)](#GS14@Gs2@Hpc@EN) .\n> \n> > (3)  Any penalty, forfeiture or punishment referred to in [subsection (2)(c)](#GS14@Gs2@Hpc@EN) 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)](#GS14@Gs2@Hpd@EN) 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","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Instruments referring to applied law","content":"### 15 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 –\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\n> [*\\[Section 16 Amended by No. 4 of 2017, Sched. 1, Applied:01 Jul 2019\\]*](/view/html/inforce/2019-07-01/act-2017-004#JS1@Ja22@GC1@EN) Any liability of the State –\n> \n> > > (a) to pay moneys 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](#GS5@EN)  –\n> \n> is to be met out of the Public Account which is appropriated to the necessary extent.","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"Regulations","content":"### 17 Regulations\n\n> The Governor may make regulations for the purposes of this Act.","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"Administration of Act","content":"### 18 Administration of Act\n\n> Until provision is made in relation to this Act by order under [section 4 of the](/view/html/inforce/2026-04-12/act-1990-004#GS4@EN) [Administrative Arrangements Act 1990](/view/html/inforce/2026-04-12/act-1990-004)  –\n> \n> > > (a) the administration of this Act is assigned to the Treasurer; and\n> > \n> > > (b) the department responsible to the Treasurer in relation to the administration of this Act is the Department of Treasury and Finance.","sortOrder":22}],"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":"This legislation appears to be operating within its original intended scope. It was designed as administrative machinery to support the federal mirror taxes scheme, and it continues to perform that specific function without significant expansion into unrelated policy areas. The amendments noted (section 16) appear to be technical updates to appropriation mechanisms rather than scope expansion."},"complexity_factors":["11 defined terms in the interpretation section, several of which are circular or refer to external Commonwealth legislation","Heavy reliance on the Commonwealth Places (Mirror Taxes) Act 1998 — the Act cannot be understood without reading that federal statute","Nested conditional logic in sections 8, 10, 12, and 15 requiring satisfaction of multiple preconditions before operative provisions apply","Complex transitional provisions in sections 13-14 dealing with temporal jurisdiction (when places start/stop being Commonwealth places)","Modification powers in section 7 allowing regulations to alter the operation of other laws with potential retrospective effect to 1997","Interaction between State and Commonwealth constitutional law (section 52(i) of the Constitution) requiring knowledge of federal constitutional principles"],"plain_english_summary":"This law is a **Tasmanian** piece of legislation that works hand-in-hand with a federal (Commonwealth) law to solve a tricky constitutional problem about who can tax what.\n\n**The problem:** Under Australia's Constitution (section 52), the Commonwealth government generally doesn't have to pay state taxes on land it owns (called \"Commonwealth places\"). This creates a hole where states miss out on revenue from things like stamp duty or land tax on federal properties.\n\n**The solution:** The federal **Commonwealth Places (Mirror Taxes) Act 1998** creates \"mirror\" versions of state tax laws that apply to Commonwealth places. This Tasmanian Act is the **machinery** that makes those mirror taxes actually work in Tasmania.\n\n**What this Act does:**\n\n*   **Lets Tasmanian officials administer federal mirror taxes** — State tax officers can exercise powers under the federal mirror tax laws (section 5-6)\n*   **Modifies how Tasmanian tax laws work** — When there's a mirror tax in place, the corresponding Tasmanian tax law gets tweaked so taxpayers don't pay twice and the system operates smoothly (section 7)\n*   **Handles court cases** — If someone challenges whether a place is actually a Commonwealth place, the Act ensures court proceedings can continue under the right law without starting over (sections 8-10)\n*   **Provides proof of ownership** — Lets authorised federal officials issue certificates about land ownership that courts must accept as evidence (section 11)\n*   **Protects past actions** — Validates things that were done under mirror tax laws even if it turns out they weren't technically Commonwealth places (section 12)\n*   **Manages transitions** — Smoothly switches tax liability on and off when land becomes or stops being a Commonwealth place (sections 13-14)\n*   **Fixes document references** — Ensures legal documents that refer to mirror tax laws are read as referring to the real Tasmanian tax laws where appropriate (section 15)\n\n**Who it affects:**\n\n*   **Tasmanian government** — Treasury officials who collect taxes\n*   **Commonwealth government** — Agencies that own land in Tasmania\n*   **Taxpayers** — People and businesses dealing with Commonwealth places who need to know which tax law applies\n\n**Why it matters:** Without this law, there would be confusion about which tax rules apply to federal land in Tasmania, potential double taxation or no taxation at all, and legal uncertainty for property transactions involving Commonwealth places."},"summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act appears to have remained consistent with its original intent: to administer mirror tax arrangements for Commonwealth places in Tasmania. The version current from 1 July 2019 suggests amendments have been made, but these are likely administrative updates rather than substantive changes to the Act's purpose or scope. No evidence of scope creep or significant broadening of the law's application."},"complexity_factors":["Requires understanding of the constitutional division of powers between state and Commonwealth governments in Australia","Operates as a dependent 'mirror' of a separate federal Act, meaning the two must be read together to understand the full picture","Involves dual-layer administration — both Commonwealth collection mechanisms and state enforcement rules interact","The concept of 'Commonwealth places' and why state law cannot ordinarily apply there is a non-obvious constitutional concept","The Act is narrow in scope but technically precise, with cross-references to other legislation creating interpretive complexity","Distinguishing which taxes are 'mirrored' and which are not requires reference to external schedules or the federal Act"],"plain_english_summary":"This Act implements Tasmania’s part of a mirror‑tax scheme with the Commonwealth so state taxes effectively apply on Commonwealth‑owned or -controlled places (airports, defence sites, national parks) within Tasmania. \n\nIt affects businesses and traders operating on those Commonwealth lands and Tasmanian tax authorities by ensuring taxes are collected and enforced as if the land were state‑owned, preserving revenue and a level playing field across Tasmania."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act consistently frames its scope as applying State taxing laws (as ‘applied laws’) to Commonwealth places, providing for modifications, administrative arrangements, validation and transitional measures. Nothing in the text indicates a departure from that stated scope."},"complexity_factors":["Interplay between State taxing laws and ‘applied laws’ requires reading State laws with modifications to produce equivalent taxpayer liabilities (s7).","Governor’s discretion to make, vary or revoke arrangements with the Governor‑General affects who decides administrative responsibilities (s5).","Delegation of powers to State authorities to exercise functions authorised or required by the Commonwealth Act creates cross‑jurisdictional operational links (s6).","Regulations may prescribe specific, potentially retrospective, modifications and transitional rules (s7(2)–(3)).","Transitional, validation and continuation rules for proceedings, appeals, penalties and past acts create procedural complexity (ss8–14).","Evidentiary rule treating certificates about land ownership as conclusive unless disproved shifts evidentiary burdens in disputes (s11).","Reliance on whether a State taxing law is ‘excluded by s52(i) of the Commonwealth Constitution’ introduces constitutional determinations into routine tax administration (see ss3 definitions, 8,10,12).","Financial consequence on the State—liabilities payable to the Commonwealth are to be met from the Public Account—creates a budgetary compliance obligation (s16).","Administrative assignment to the Treasurer until formal administrative arrangements are made centralises responsibility but requires further administrative action (s18)."],"plain_english_summary":"Treats State tax laws as applying to Commonwealth-owned places in the State by treating corresponding State taxing laws as “applied laws” and allowing necessary modifications so taxpayers face, as nearly as possible, the same tax liabilities as if those places were not Commonwealth places. It lets the Governor arrange with the Governor‑General for how State authorities administer those laws, assigns powers to State authorities to act under the Commonwealth Act, and requires the State to meet certain payments from the Public Account (see ss5,6,7,16)."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999","history":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-administration-act-1999/documents"}}