{"id":"F2006B07692","name":"Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001","slug":"commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":50377,"registerId":"commonwealth-F2006B07692-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 (Tasmania) Notice 2001","content":"COMMONWEALTH PLACES (MIRROR TAXES)\n\nMODIFICATION OF APPLIED LAWS\n\n(TASMANIA) NOTICE 2001\n\nI, David MacKenzie Crean, Treasurer of the State of Tasmania, make the following notice under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.\n\nDated 4.5.2001.\n\n![](image.001.png)\n\nTreasurer of Tasmania\n\nShort title\n\n1. This notice may be cited as the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001.\n\nCommencement\n\n2. This notice is deemed to have taken effect on 6 October 1997.\n\nDefinitions\n\n3. In this notice —\n\n“applied Tasmanian law” means the provisions of a Tasmanian taxing law that apply in relation\n\n  \n\nto a Commonwealth place in accordance with the Act;\n\n“corresponding Tasmanian taxing law”, in relation to an applied Tasmanian law, means the Tasmanian taxing law to which the applied Tasmanian law corresponds;\n\n“State modification” means any modification with which a Tasmanian taxing law is to be read and construed because of the operation of section 7 of the Tasmanian Mirror Taxes Act as a law of Tasmania;\n\n“the Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;\n\n“the Tasmanian Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of Tasmania;\n\n“Tasmanian taxing law” means a State taxing law of Tasmania.\n\nModification of laws\n\n4\\. (1) Each applied Tasmanian law is modified so that it applies without any State modification of the corresponding Tasmanian taxing law.\n\n(2) The Tasmanian Mirror Taxes Act, in its operation as an applied Tasmanian law, is modified by omitting section 7.\n\n(3) Each applied Tasmanian law is modified to the extent that is necessary or convenient —\n\n  \n\n(a) for the purpose of enabling the effective operation of the applied Tasmanian law as a law of the Commonwealth; and\n\n(b) for the purpose of enabling the applied Tasmanian law to operate so that the combined liability of a taxpayer under –\n\n(i) the applied Tasmanian law; and\n\n(ii) the corresponding Tasmanian taxing law –\n\nis as nearly as possible the same as the taxpayer’s liability would be under the corresponding Tasmanian taxing law alone if the Commonwealth places in Tasmania were not Commonwealth places.\n\n(4) This clause does not authorise any modification for the purpose of overcoming a difficulty that arises from the requirements of the Constitution.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This notice does not materially expand the original scope of the mirror-taxes scheme; instead it clarifies how Tasmanian taxing laws are to operate when applied to Commonwealth places. The Commonwealth Places (Mirror Taxes) framework contemplates that states may modify their laws for application as Commonwealth law; this notice narrows which state-made \"modifications\" apply (it removes State modifications and omits section 7 of the Tasmanian Mirror Taxes Act) and provides a mechanism to make necessary textual adjustments so that combined liability mirrors the non-Commonwealth-place position. Those are functional adjustments within the existing policy purpose (to mirror state taxes in Commonwealth places) rather than an enlargement of the scheme. The retrospective commencement aligns the notice's operation with an earlier start date for mirror-application, but does not, by itself, change the underlying statutory policy scope."},"complexity_factors":["Short instrument: 1 page of operative text (clauses 1–4) plus definitions","6 defined terms in clause 3 (applied Tasmanian law; corresponding Tasmanian taxing law; State modification; the Act; the Tasmanian Mirror Taxes Act; Tasmanian taxing law)","Single main operative clause (clause 4) with four subclauses, including a permissive power to make further modifications (clause 4(3))","Cross-references to other Acts: Commonwealth Places (Mirror Taxes) Act 1998 and the Commonwealth Places (Mirror Taxes Administration) Act 1999 (Tasmania), plus explicit omission of section 7 of the Tasmanian Mirror Taxes Act","Retrospective commencement to 6 October 1997 (clause 2) introduces interpretive and administrative complexity for past periods","Open-ended wording: \"to the extent that is necessary or convenient\" (clause 4(3)) increases scope for administrative discretion and legal dispute","Express constitutional constraint (clause 4(4)), meaning some questions will require legal analysis or court resolution"],"plain_english_summary":"**What this notice does**\n\n- This is a Tasmanian Treasurer's notice that changes how Tasmanian tax laws apply inside \"Commonwealth places\" in Tasmania (places owned or used by the Commonwealth, such as certain defence sites or other federal property).\n- It says that, where a Tasmanian taxing law is applied to a Commonwealth place under the Commonwealth Places (Mirror Taxes) scheme, that applied version must be read and worked without any \"State modification\" that would otherwise be imposed by Tasmania's mirror-taxes machinery (see clause 4(1) and definitions in clause 3).\n- It specifically removes section 7 of the Tasmanian Mirror Taxes Act from operation when that Act is being applied as an \"applied Tasmanian law\" (clause 4(2)).\n- It also allows further changes to the applied laws where necessary or convenient so that:\n  - the applied Tasmanian law can operate effectively as a Commonwealth law, and\n  - the taxpayer's combined liability (what they owe under the applied Tasmanian law plus what they owe under the corresponding Tasmanian taxing law) is as close as possible to what the taxpayer would have paid if the Commonwealth places were not Commonwealth places (clause 4(3)).\n- The notice has retrospective effect back to 6 October 1997 (clause 2).\n- The notice cannot be used to modify laws in a way that tries to get around constitutional requirements (clause 4(4)).\n\n**Who this affects**\n\n- Individuals and businesses liable for Tasmanian taxes in Commonwealth places in Tasmania (they will be taxed under the \"applied\" Tasmanian laws but those applied laws are to be read without certain Tasmania-specific modifications).\n- Tasmanian revenue administration and Commonwealth agencies responsible for administering mirror taxes (they must apply the modified reading of the laws and may need to adjust administrative practice).\n- Potentially anyone with retrospective tax liabilities or entitlements arising from application of those laws back to 6 October 1997.\n\n**Why it matters (mechanics, not politics)**\n\n- The notice changes the legal text that officials and taxpayers use when applying Tasmanian taxing laws in Commonwealth places. In practical terms, it removes some Tasmanian-specific adjustments that would otherwise alter how a tax applies when mirror-applied to Commonwealth places (clause 4(1) and 4(2)).\n- It directs administrators to shape the applied law so that combined tax outcomes approximate what would have occurred if the area had not been a Commonwealth place (clause 4(3)(b)). That seeks to avoid double taxation or unintended differences in liability caused by overlapping state and applied law.\n- Because it takes effect retrospectively, it can alter tax positions for past years back to October 1997 (clause 2). That creates a legal change in how earlier liabilities are to be calculated.\n\n**Source's stated purpose and a practical check against costs, incentives and implementation risks**\n\n- The notice expressly aims to make applied Tasmanian taxing laws operate effectively as Commonwealth laws and to keep combined taxpayer liability close to the pre-Commonwealth-place position (clause 4(3)).\n\n- Implementation costs and administrative burden: the requirement to read applied laws without \"State modifications\" and to make further necessary changes (clause 4(3)(a)) creates interpretive work for revenue officials. Officials must determine which Tasmanian provisions qualify as \"State modifications\", omit them, apply the remaining law as Commonwealth law, and where needed make further textual adjustments so liability aligns with the comparative benchmark. That will increase legal and administrative complexity even though the statutory instrument itself is short.\n\n- Legal uncertainty and discretion: the phrase \"to the extent that is necessary or convenient\" (clause 4(3)) gives legal administrators a broad and fact-specific discretion to alter the operation of applied laws. That discretion can cause uncertainty for taxpayers about how taxes will be calculated and may invite litigation where parties disagree about the correct \"necessary or convenient\" modifications.\n\n- Retrospective effect and taxpayer risk: because the notice is deemed to commence from 6 October 1997 (clause 2), taxpayers and administrators may face retrospective adjustments to liabilities or refunds for that period. That raises collection, compliance and fairness questions for past years and can carry administrative cost for both taxpayers and revenue authorities.\n\n- Constitutional limitation: the notice cannot be used to override constitutional requirements (clause 4(4)). This limits its reach but may leave unresolved borderline constitutional questions to be settled by courts, which is another source of legal uncertainty.\n\n- Who pays and who benefits: taxpayers in Commonwealth places bear the primary compliance costs and any net change in tax liability; Tasmanian and Commonwealth revenue bodies bear administrative costs of reinterpreting and applying the laws; any benefit (for example, a simpler applied regime or corrected avoidance of double taxation) accrues to those taxpayers and government budgets depending on the direction of adjustments.\n\n**Concrete legal mechanics**\n\n- Definitions (clause 3) tie the notice to three concepts: the applied Tasmanian law (the state law as applied to Commonwealth places), the corresponding Tasmanian taxing law (the ordinary state law it mirrors), and State modifications (the special changes that the Tasmanian Mirror Taxes Act would impose when mirroring).\n- Clause 4(1) removes State modifications from applied laws. Clause 4(2) removes the specific statutory source of those modifications (section 7 of the Tasmanian Mirror Taxes Act) when that Act operates as an applied law. Clause 4(3) permits further textual modifications to make the applied law workable as Commonwealth law and to align combined liability with the non-Commonwealth place baseline. Clause 4(4) preserves constitutional limits.\n\n**Bottom line**\n\nThe notice is a short, technical instrument that tells administrators to apply Tasmanian tax laws inside Commonwealth places without certain Tasmanian \"mirror\" adjustments, to make any further textual adjustments needed for the law to operate sensibly as Commonwealth law, and to do this so that combined tax outcomes closely match what would have applied had the place not been a Commonwealth place. It takes effect retrospectively to October 1997 and cannot be used to override constitutional limits."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument remains tightly scoped to its original purpose of technical coordination between state and federal tax systems for Commonwealth places. It does not expand beyond the mirror taxes framework established by the 1998 and 1999 Acts."},"complexity_factors":["Circular definition structure: terms like 'applied Tasmanian law' and 'corresponding Tasmanian taxing law' refer to each other, requiring careful parsing","Dual statutory framework: requires understanding of both Commonwealth Act (1998) and Tasmanian Act (1999) operating simultaneously","Nested modification logic in clause 4(3): modifies laws to achieve hypothetical counterfactual ('as nearly as possible the same as... if Commonwealth places were not Commonwealth places')","Constitutional carve-out in clause 4(4): explicit prohibition on modifications that would conflict with constitutional requirements, adding interpretive layer","Retrospective commencement (deemed 6 October 1997) creates temporal complexity for determining applicable law"],"plain_english_summary":"This 2001 Treasurer’s Notice makes Tasmanian tax laws that are “mirrored” onto Commonwealth places (defence bases, airports, other federal land) align as closely as possible with the original state laws by removing prior Tasmanian modifications and preventing section 7 of the state mirror-tax law from applying there. It ensures taxpayers in Commonwealth places — businesses, individuals, and the ATO collecting these taxes — face the same tax outcome as on state land."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001","history":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-modification-of-applied-laws-tasmania-notice-2001/documents"}}