{"id":"commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014","name":"Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014","slug":"commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":235304,"registerId":"sa-commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014","content":"South Australia\nCommonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014\nunder the Commonwealth Places (Mirror Taxes Administration) Act 1999\n\nContents\n1\tShort title\n2\tCommencement\n3\tInterpretation\n4\tPrescribed modification of State taxing laws (section 7 of Act)\nSchedule 1—Revocation of Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014.\n2—Commencement\nThese regulations come into operation on the day on which they are made.\n3—Interpretation\nIn these regulations—\nAct means the Commonwealth Places (Mirror Taxes Administration) Act 1999.\n4—Prescribed modification of State taxing laws (section 7 of Act)\nEach State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect:\n\t(1)\t\"This State taxing law is to be read together with its corresponding applied law as a single body of law.\".\n\t(2)\tThe principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.\nSchedule 1—Revocation of Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000\nThe Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 are revoked.\nLegislative history\nNotes\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2014\n215\nGazette 7.8.2014 p3990\n7.8.2014: r 2\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations maintain the original narrow purpose of the Mirror Taxes scheme: ensuring state taxing laws operate cohesively with their Commonwealth counterparts in Commonwealth places. The 2014 version simply updates the mechanism from the 2000 regulations without expanding the scope."},"complexity_factors":["Only 4 substantive provisions (short title, commencement, interpretation, and the modification rule)","Single defined term ('Act')","No nested exceptions or conditional logic in the operative provision","Straightforward revocation of predecessor instrument in Schedule 1","Modification rule is a simple interpretive direction without cross-references to other legislation beyond the two parent Acts"],"plain_english_summary":"These regulations are a technical update to how state taxes apply in Commonwealth places (areas like airports or defence bases that are under federal control but located within a state).\n\n**What it does:**\n- **Modifies South Australian tax laws** so they work properly when applied to Commonwealth places. It adds a rule saying state tax laws and their federal 'mirror' versions must be read together as one system.\n- **Replaces old regulations** from 2000 with this updated 2014 version.\n\n**Who it affects:**\n- People and businesses paying state taxes (like stamp duty or land tax) in Commonwealth places in South Australia.\n- State and federal tax administrators who need to apply these laws.\n\n**Why it matters:**\nNormally, states can't tax federal land. But under the 'mirror taxes' scheme, the Commonwealth applies state tax laws in Commonwealth places and hands the revenue back to the state. These regulations ensure the state and federal versions of the tax laws mesh together properly, so taxpayers don't face confusion or double taxation.\n\n**Key change:**\nThe regulations add a simple interpretive rule: read the state law and its federal copy as a single, unified law (unless there's a specific exception)."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"Insufficient information available to assess whether the scope changed from original intent. The legislation text could not be retrieved due to a website error on the South Australian legislation portal."},"complexity_factors":["Operates at the intersection of Commonwealth and State constitutional powers — an inherently complex area of Australian law","Relies on understanding the 'mirror tax' framework, which involves federal legislation replicating state laws","Modifications to mirrored laws add an additional layer — readers must understand both the original state law AND how it is altered","Multiple legislative instruments interact (the parent Commonwealth Act, SA state taxing laws, and these regulations)","Commonwealth Places doctrine involves nuanced constitutional interpretation under s.52(i) of the Constitution","Legislation text was entirely unavailable, preventing assessment of specific provisions that could add further complexity"],"plain_english_summary":"These regulations adjust how South Australian tax laws are treated under the Commonwealth Places (Mirror Taxes) framework so state taxes apply correctly to Commonwealth-owned sites in SA (airports, defence bases, etc.). \n\nThis matters to businesses, landlords and individuals operating on Commonwealth land in South Australia because it changes tax treatment there. The full regulation text was not accessible for detailed review."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. Schedule 1 revokes the 2000 regulations and Regulation 4 prescribes an explicit rule that State taxing laws are to be read together with their corresponding applied laws (Reg 4(1)), subject to exceptions under the Commonwealth Places (Mirror Taxes Administration) Act 1999 and the Commonwealth Places (Mirror Taxes) Act 1998 (Reg 4(2)). The instrument therefore replaces the earlier regulatory text with a clear single‑body‑of‑law rule and ties its operation to exceptions in the referenced Acts."},"complexity_factors":["Regulation 4(1): introduces a single-body-of-law rule — State taxing law must be read with its corresponding applied law, which alters interpretive approach.","Regulation 4(2): operation is subject to exceptions and qualifications 'prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998' — reliance on external Acts increases cross-reference complexity.","Regulation 3: defines 'Act' as the Commonwealth Places (Mirror Taxes Administration) Act 1999, so the modification depends on that Act's provisions.","Schedule 1: revokes the 2000 regulations — creates a discrete change to the regulatory framework that administrators must note.","Short, mechanical text with little procedural detail — courts, tax administrators and taxpayers must resolve interpretation and application issues (who qualifies as the subject of an 'applied law', how exceptions operate).","Potential compliance burden arises from needing to interpret two instruments as one; enforcement and advice costs may rise even though the regulation itself is concise."],"plain_english_summary":"This regulation requires that each State taxing law be read together with its corresponding 'applied law' as a single body of law, subject to exceptions under the Commonwealth Places Acts. It affects tax administrators and people subject to State taxing laws in Commonwealth places by changing how those laws must be interpreted and may increase compliance and administrative complexity; it also revokes the 2000 regulations it replaces."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014","history":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-administration-modification-of-state-taxing-laws-regulations-2014/documents"}}