{"id":"F2006B07691","name":"Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Queensland) Notice 2002","slug":"commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":50374,"registerId":"commonwealth-F2006B07691-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Queensland) Notice 2002","content":"COMMONWEALTH PLACES (MIRROR TAXES)\n\nMODIFICATION OF APPLIED LAWS\n\n(QUEENSLAND) NOTICE 2002\n\nI, Terry Mackenroth, Treasurer of the State of Queensland, make the following notice under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).\n\nDated 4 FEBRUARY 2002\n\n![](image.001.png)\n\nTerry Mackenroth\n\nTreasurer of Queensland\n\nPART 1—PRELIMINARY\n\n1 Short title\n\nThis notice may be cited as the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Queensland) Notice 2002.\n\n2 Commencement\n\n(1) This notice has effect when an arrangement is made under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth), section 9, in relation to Queensland.\n\n(2) When the arrangement is made, this notice and the modifications it prescribes are taken to have had effect on 6 October 1997.\n\n  \n\nPART 2—PRESCRIBED MODIFICATIONS OF DEBITS TAX ACT 1990\n\n3 Modifications of Debits Tax Act\n\nThis part modifies the Debits Tax Act 1990 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).\n\n4 Insertion of new s 2A—\n\nAfter section 2—\n\ninsert—\n\n‘2A Interpretation of this Act\n\n‘In this Act—\n\n(a) a reference to the Debits Tax Act 1990 is a reference to that Act as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth); and\n\n(b) a reference to a liability of a person to the State is a reference to the person’s liability for debits tax to the Commonwealth; and\n\n(c) a reference to a debt or sum due to the State is a reference to a debt or sum due to the Commonwealth; and\n\n(d) a reference to a Minister in section 7(6) of the Commonwealth Act is a reference to a Minister of the Commonwealth or a State.’.\n\nPART 3—PRESCRIBED MODIFICATIONS OF LAND TAX ACT 1915\n\n5 Modifications of Land Tax Act\n\nThis part modifies the Land Tax Act 1915 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).\n\n  \n6 Amendment of s 34 (Recovery of tax)\n\nSection 34(1) and (2), ‘Crown’—\n\nomit, insert—\n\n‘Commonwealth’.\n\n7 Amendment of s 37 (Tax to be a first charge on land)\n\nSection 37, ‘other than land tax due to the Commonwealth’—\n\nomit.\n\nPART 4—PRESCRIBED MODIFICATIONS OF STAMP ACT 1894\n\n8 Modifications of Stamp Act\n\nThis part modifies the Stamp Act 1894 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).\n\n9 Amendment of s 4B (Duty a debt recoverable by commissioner)\n\nSection 4B(1), ‘Crown’—\n\nomit, insert—\n\n‘Commonwealth’.\n\n10 Insertion of new ss 53AA and 53AB\n\nAfter section 53—\n\ninsert—\n\n‘53AA Rate of duty for single instrument—Commonwealth places\n\n‘(1) This section applies if an instrument of conveyance, as defined in section 53(1), is liable for duty under the Commonwealth Act and the Queensland Act.\n\n‘(2) Subject to subsection (3), the duty chargeable under the Commonwealth Act on the instrument is the duty calculated on the sum of the amounts on which ad valorem duty is calculated under the Commonwealth Act and the Queensland Act.\n\n‘(3) The duty chargeable under the Commonwealth Act is reduced by the duty payable on the instrument under the Queensland Act.\n\n‘53AB Rate of duty for multiple instruments—Commonwealth places\n\n‘(1) This section applies if—\n\n(a) there are 2 or more instruments of conveyance and some of the instruments are liable for duty under the Commonwealth Act and some under the Queensland Act; and\n\n(b) section 53 would apply to the instruments if they were all liable for duty under the Commonwealth Act only.\n\n‘(2) Subject to subsection (3), for calculating the duty under the Commonwealth Act chargeable on an instrument of conveyance, section 53 applies to instruments of conveyance that are liable for duty under the Queensland Act (the “Queensland instruments”) as if the instruments were liable under the Commonwealth Act.\n\n‘(3) The duty chargeable under the Commonwealth Act is reduced by the duty payable on the Queensland instruments under the Queensland Act.’.\n\n11 Replacement of s 91 (Recognition of duty paid in certain circumstances)\n\nSection 91—\n\nomit, insert—\n\n‘91 Recognition of duty paid in certain circumstances\n\nIf the Commonwealth Act requires regard to be had to duty previously paid or payable, regard must be had to any duty previously paid or payable under the Queensland Act if regard would have been had under the Commonwealth Act to that duty if that duty was paid or payable under the Commonwealth Act.’.\n\n  \n12 Amendment of sch 2 (Dictionary)\n\nSchedule 2—\n\ninsert—\n\n‘“Commonwealth Act” means the Stamp Act 1894 (Queensland) as a law applied under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth).\n\n“Queensland Act” means the Stamp Act 1894 (Queensland).’.","sortOrder":0}],"analysis":{"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":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: technical modifications necessary to apply Queensland tax laws to Commonwealth places under the mirror taxes scheme. It does not expand beyond the three specified tax acts or introduce substantive new tax policy."},"complexity_factors":["Multiple cross-references to the Commonwealth Places (Mirror Taxes) Act 1998 and three separate Queensland Acts","Requires understanding of the constitutional concept of 'Commonwealth places' (federal territories within states)","Contains conditional logic for stamp duty calculations involving both state and federal liability (sections 53AA and 53AB)","Involves substitution of defined terms ('Crown' → 'Commonwealth', 'State' → 'Commonwealth') that changes legal meaning","Nested definitions required in Schedule 2 distinguishing between 'Commonwealth Act' and 'Queensland Act' referring to the same statute in different contexts","Retrospective effect clause (deemed to have effect from 6 October 1997) creating temporal complexity"],"plain_english_summary":"This 2002 Treasurer’s Notice tweaks three Queensland tax laws (Debits Tax, Land Tax, Stamp Duty) when they operate on Commonwealth places (federal land in Queensland). It replaces state/Crown references with the Commonwealth, shifts liability where needed, and creates crediting rules to prevent double taxation on transactions spanning state and federal land. It ensures Queensland’s “mirror” application of its taxes to federal land works legally and avoids unfair duplicate charges for affected taxpayers."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The notice changes the scope of the applied Queensland laws by making them operate as mirror laws for Commonwealth places: it recharacterises liabilities and debts as owed to the Commonwealth (inserted s 2A, cl 4), replaces ‘Crown’ references with ‘Commonwealth’ (cl 6, cl 9), adjusts recovery and first-charge rules (cl 6–7), and alters duty calculation and recognition to account for Queensland duty when computing Commonwealth duty (ss 53AA–53AB, cl 10–11). The modifications apply retrospectively to 6 October 1997 (cl 2(2)), expanding the temporal reach of the applied laws."},"complexity_factors":["Cross-jurisdictional application: operation depends on an arrangement under the Commonwealth Places (Mirror Taxes) Act 1998 (commencement cl 2(1) referencing that Act’s s 9).","Retroactive effect: modifications are taken to have had effect from 6 October 1997 (cl 2(2)), raising retrospective application issues.","Multiple statutes amended: amendments cut across the Debits Tax Act 1990, Land Tax Act 1915 and Stamp Act 1894 (Parts 2–4), increasing drafting and compliance burden for affected taxpayers and administrators.","Interpretive substitution: insertion of s 2A redefines key references (liabilities, debts, and ministerial references) so that state-law language maps to Commonwealth liabilities (cl 4).","Terminology shifts: replacement of references to the ‘Crown’ with ‘Commonwealth’ (eg cl 6 and cl 9) changes the legal debtor/creditor and recovery framework.","Duty-calculation interaction: new ss 53AA–53AB create a crediting mechanism to reduce Commonwealth duty by duty paid under the Queensland Act, requiring cross-checking of amounts and preventing double duty (cl 10).","Replacement of recognition rule: s 91 is rewritten to require regard to duty paid under the Queensland Act where equivalent to duty under the Commonwealth Act (cl 11), adding another layer to liability assessment.","Administrative clarity vs. operational complexity: while amendments aim to align state and Commonwealth treatment, practitioners must reconcile different statutory calculation rules and record-keeping across jurisdictions."],"plain_english_summary":"This notice modifies several Queensland tax laws so they operate as “mirror” laws for Commonwealth places: it treats liabilities and debts under those Acts as liabilities to the Commonwealth and adjusts recovery and duty rules to prevent double charging on conveyances. The changes apply retrospectively to 6 October 1997. Liable taxpayers in Commonwealth places remain responsible under the modified state Acts but their liability is recharacterised as a Commonwealth liability; ministerial references and duty-calculation mechanics are adjusted (notably the Stamp Act provisions)."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002","history":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-queensland-notice-2002/documents"}}