{"id":"F2000B00069","name":"Commonwealth Places (Mirror Taxes) Regulations 2000","slug":"commonwealth-places-mirror-taxes-regulations-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"66 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30859,"registerId":"commonwealth-F2000B00069-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulations","content":"#### 1 Name of Regulations\n\n  These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Definition","content":"#### 3 Definition\n\n  In these Regulations:\n\n> Act means the Commonwealth Places (Mirror Taxes) Act 1998.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Prescribed State taxing laws—land taxes (Act s 3)","content":"#### 4 Prescribed State taxing laws—land taxes (Act s 3)\n\n  For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.\n\n| Item | State             | Law                                                                                                                                                                                                                                            |\n| ---- | ----------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1    | New South Wales   | Land Tax Act 1956Land Tax Management Act 1956                                                                                                                                                                                                  |\n| 2    | Victoria          | Duties Act 2000Land Tax Act 2005Payroll Tax Act 2007                                                                                                                                                                                           |\n| 3    | Queensland        | Duties Act 2001Land Tax Act 1915Land Tax Act 2010Taxation Administration Act 2001                                                                                                                                                              |\n| 4    | Western Australia | Debits Tax Act 2002Debits Tax Assessment Act 2002Duties Act 2008Metropolitan Region Improvement Tax Act 1959Land Tax Act 2002Land Tax Assessment Act 2002Pay‑roll Tax Act 2002Pay‑roll Tax Assessment Act 2002Taxation Administration Act 2003 |\n| 5    | South Australia   | Land Tax Act 1936Payroll Tax Act 2009                                                                                                                                                                                                          |\n| 6    | Tasmania          | Duties Act 2001Land Tax Act 2000Payroll Tax Act 2008                                                                                                                                                                                           |","sortOrder":2}],"analysis":{"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This regulation does not change the substantive scope of the Commonwealth Places (Mirror Taxes) Act; it performs an administrative function by identifying which state statutes are to be treated as \"State taxing laws\" for the Act's mirror mechanism (Reg 4). In other words, it operationalises the Act rather than expanding or narrowing the Act's policy reach. If the prescribed list includes taxes outside a narrowly perceived original focus (for example, listing payroll or debits taxes where a reader expected only land taxes), that is a clarification of which state taxes the Commonwealth intends to mirror rather than a substantive change to the Act itself."},"complexity_factors":["Very short instrument with one defined term (Reg 3: Act) and a single operative prescription (Reg 4).","Single table prescribing nominated state Acts for six states (New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania).","Approximately 23 state Acts cross‑referenced across jurisdictions (multiple Acts per state, including land tax, payroll tax, duties, debits tax and related assessment/administration Acts).","Cross‑jurisdictional variation — the prescribed Acts are not identically worded across states, which adds interpretive and administrative complexity when those laws are mirrored.","Dependence on the parent Act's definitions (section 3(b) of the Commonwealth Places (Mirror Taxes) Act) — the regulation does not stand alone and must be read with the Act.","Low conditional logic and no nested exceptions in the regulation itself."],"plain_english_summary":"**What this regulation does**\n\n- These Regulations list which state laws are to be treated as \"State taxing laws\" for the purpose of the Commonwealth Places (Mirror Taxes) Act 1998 (the Act). (The Regulations define the word \"Act\" as the Commonwealth Places (Mirror Taxes) Act 1998 — Reg 3.)\n\n- The operative provision (Regulation 4) prescribes, by state, a set of named state Acts (for example, Land Tax Acts, Payroll Tax Acts, Duties Acts and Debits Tax Acts) that the Commonwealth will treat as the state taxing laws it can \"mirror\" in Commonwealth places. The Regulation gives a table of those state Acts for New South Wales, Victoria, Queensland, Western Australia, South Australia and Tasmania.  \n\n**Who this affects**\n\n- Property owners, employers, financial institutions and other taxpayers who operate or hold assets in places where the Commonwealth, rather than a state, has taxing power (so‑called \"Commonwealth places\"). The particular businesses affected depend on which state Acts are mirrored (land tax affects landowners; payroll tax affects employers; debits tax affects transactions processed by banks, etc.).\n\n- The Commonwealth executive and its tax administrators, because they must apply and keep track of the particular state laws that have been prescribed by the regulation.\n\n**How it works, mechanically**\n\n- The Act gives the Commonwealth the statutory power to impose taxes in Commonwealth places that \"mirror\" State taxes. This regulation performs the administrative work of saying which State statutes the Commonwealth will treat as the \"State taxing law\" for that purpose. (See Reg 4: \"For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.\")\n\n- Once a state law is prescribed in the table, the Commonwealth can apply the mirror mechanism in relation to that form of tax in Commonwealth places (subject to the Act's other requirements and limits). The Regulation itself does not set tax rates or exemptions — it simply identifies the state statutes to be mirrored.\n\n**Why it matters (purpose claims and practical effects)**\n\n- The regulation operationalises the Act by turning a general power to mirror State taxes into a concrete list of which state taxing statutes are captured. That lets administrators and taxpayers know which categories of state tax the Commonwealth may replicate in Commonwealth places.\n\n- Costs and compliance: taxpayers in Commonwealth places face the prospect of being subject to Commonwealth levies that track the nominated state laws. That creates compliance requirements for those taxpayers and administrative responsibilities for Commonwealth agencies (monitoring changes to state laws, updating practice and guidance).\n\n- Incentives and behaviour: businesses and landowners in Commonwealth places may alter behaviour (location of activity, structuring of holdings, staffing) in response to mirror taxes being applied to categories such as land tax, payroll tax or debits tax.\n\n- Implementation risks and administrative discretion: the regulation relies on an up‑to‑date list of state Acts. If state laws change, the Commonwealth must track and (if necessary) amend the prescribed list to maintain alignment. There is scope for administrative interpretation about how provisions of a named state Act apply when mirrored in Commonwealth places.\n\n**Practical points to watch**\n\n- The table cross‑references many different state Acts (land tax, payroll tax, duties, debits tax and related administration Acts). Those laws differ by state in substance and drafting, so mirroring them will require attention to jurisdictional differences.\n\n- The Regulation does not itself change tax policy (rates, thresholds or exemptions); it is an identification/administrative instrument that determines which state statutes the Commonwealth treats as the template for mirror taxation (Reg 4).  \n\n(Primary source references: Regulation 3 (definition of Act) and Regulation 4 (prescribed State taxing laws — table).)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: prescribing specific state taxing laws for the mirror taxes scheme. The scope has not expanded beyond the technical function of listing which state statutes apply under the parent Act."},"complexity_factors":["Only 1 defined term ('Act') in the interpretation section","Single operative provision (section 4) consisting of a straightforward table","No conditional logic, exceptions, or nested provisions","No cross-references beyond the basic reference to the parent Act's definition section","Total length is extremely short (6 sections, most of which are administrative)","Content is purely declarative/specificatory (listing specific state statutes)"],"plain_english_summary":"These regulations list which specific state tax laws apply to Commonwealth places (areas owned by the federal government, like defence bases or airports) for the purpose of land taxes and other state taxes.\n\n**What this means:**\nNormally, state governments can't tax federal government property because of constitutional rules. But the *Commonwealth Places (Mirror Taxes) Act 1998* created a system where the federal government effectively 'mirrors' state tax laws and applies them to Commonwealth places. This means businesses or people leasing or using federal land still pay equivalent taxes, but to the federal government instead of the state.\n\n**What these regulations do:**\nThey specify exactly which state tax laws are 'copied' for each state. The table lists:\n- **Land tax laws** for all states (taxes on property ownership)\n- **Stamp duty laws** (called 'Duties Acts') for Victoria, Queensland, WA, and Tasmania\n- **Payroll tax laws** for Victoria, WA, South Australia, and Tasmania\n- **Debits tax laws** for WA (a tax on bank account debits, now abolished but relevant historically)\n\n**Who it affects:**\nAnyone who owns, leases, or uses land in Commonwealth places (like airports, defence facilities, or post offices) in the listed states. Instead of paying state tax, they pay an equivalent federal tax calculated using the state rules.\n\n**Why it matters:**\nThis ensures state governments don't lose revenue when land falls under federal control, and creates a level playing field between federal and private land. It prevents tax avoidance by ensuring federal land isn't 'tax-free' compared to neighbouring private land."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000","history":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-regulations-2000/documents"}}