{"id":"F2006B11479","name":"Commonwealth Places (Mirror Taxes) (Modification of Applied Laws - South Australia) Notice 1999","slug":"commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57414,"registerId":"commonwealth-F2006B11479-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 - South Australia) Notice 1999","content":"9.12.1999 MIRROR.NOT AL 5.DT 9 Decanter 1999 12:20pm\n\nCommonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999\n\nI, Robert Ivan Lucas, Treasurer of South Australia, acting under subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998, prescribe the modification of the applied laws in relation to Commonwealth places in South Australia set out in Schedule 1.\n\nThis notice is taken to have commenced on 6 October 1997.\n\nDated 17/1/2000\n\nTreasurer of South Australia\n\n![](image.001.png)\n\n  \nSchedule 1 Modification of applied laws\n\n1 Each applied law is modified by the addition of a provision to the following effect:\n\n(1) “This applied law is to be read together with its corresponding State taxing law as a single body of law.”.\n\n(2) The principle in subclause (1) is subject to any express exceptions and qualifications prescribed under the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia or the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.\n\nNotes\n\n1. Subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth authorises the Treasurer of a State to prescribe, by notice in writing, modifications of the applied laws of the State, other than modifications for the purpose of overcoming a difficulty that arises from the requirements of the Constitution. Paragraph 8(5)(a) of that Act provides that modifications made under section 8 may be expressed to take effect from a date that is earlier than the date on which the modifications are notified in the Gazette.\n\nApplied law is defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth to mean the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Act. State taxing law and Commonwealth place are also defined in section 3 of the Act.\n\n2. The notice is a disallowable instrument for the purposes of section 46A of the Acts interpretation Act 1901 of the Commonwealth.\n\n3. Section 7 of the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia authorises the modification or State taxing laws by regulation.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The notice modifies the operation of applied laws by directing they be read together with corresponding State taxing laws as a single body (Schedule 1(1)). It therefore changes how mirror taxes are to be interpreted and applied in Commonwealth places, backdates effect to 6 October 1997 (notice), and leaves exceptions and qualifications to the Commonwealth Places (Mirror Taxes) Act 1998 or the South Australian Administration Act (Schedule 1(2); notes)."},"complexity_factors":["Cross-references across multiple Acts (Commonwealth Places (Mirror Taxes) Act 1998; Commonwealth Places (Mirror Taxes Administration) Act 1999; Acts Interpretation Act 1901) (notes and heading)","Delegated prescription power to the State Treasurer (subsection 8(2) of Commonwealth Places (Mirror Taxes) Act 1998) (notice text)","New read-together rule altering statutory interpretation (Schedule 1, subclauses (1)–(2))","Express carve-outs and qualifications left to other statutes or instruments (Schedule 1(2))","Retroactive commencement element (deemed to have commenced on 6 October 1997) (notice text and paragraph 8(5)(a) reference)","Disallowable-instrument status imposing parliamentary oversight (note 2 referencing s46A of Acts Interpretation Act 1901)","Dependence on definitions located in another Act (’applied law’, ’State taxing law’, ’Commonwealth place’ defined in s3 of the Commonwealth Places (Mirror Taxes) Act 1998) (note 1)","Potential interpretive tension with constitutional limits (note 1 states modifications cannot be for overcoming constitutional requirements)"],"plain_english_summary":"This notice, made by the Treasurer of South Australia under subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998, changes how State tax laws apply in Commonwealth places in South Australia. It requires each “applied law” to be read together with its corresponding State taxing law as a single body of law, subject to any express exceptions, and is treated as commencing on 6 October 1997.\n\nWho pays: taxpayers operating in Commonwealth places. Who decides: the State Treasurer prescribes the modification. Effect: it alters legal interpretation and compliance by merging the applied and State taxing laws."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This notice performs exactly the limited technical function it was designed for under the Commonwealth Places (Mirror Taxes) Act 1998. It does not expand beyond the original mirror taxes scheme's purpose of adapting state tax laws for application in Commonwealth places. The modification is purely interpretative and procedural."},"complexity_factors":["Very short instrument (approximately 1 page of substantive content)","Only one substantive modification: adding a single interpretative provision with two subclauses","Heavy reliance on defined terms from other Acts ('applied law', 'State taxing law', 'Commonwealth place') that aren't defined within this notice itself","Contains cross-references to two separate Acts (Commonwealth Mirror Taxes Act 1998 and SA Administration Act 1999)","Retrospective commencement date creates a temporal complexity, though this is straightforward in operation","Explanatory notes provided but these clarify rather than complicate"],"plain_english_summary":"This notice adds an interpretation rule requiring State tax laws \"applied\" in Commonwealth places to be read together with the corresponding ordinary South Australian tax laws as a single body of law. It preserves specified exceptions in the Commonwealth Mirror Taxes Act and South Australia’s administration Act.\n\nIt affects taxpayers and SA revenue officials operating or assessing taxes on federal land (eg defence precincts, airports) by aligning treatment with ordinary state tax rules and avoiding inconsistent or isolated interpretations; it is backdated to 6 Oct 1997."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999","history":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-south-australia-notice-1999/documents"}}