{"id":"sa:commonwealth-places-mirror-taxes-administration-act-1999","name":"Commonwealth Places (Mirror Taxes Administration) Act 1999","slug":"sa-commonwealth-places-mirror-taxes-administration-act-1999","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":438028,"registerId":"sa:commonwealth-places-mirror-taxes-administration-act-1999-seed-1775954626230-e6ggnr","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commonwealth Places (Mirror Taxes Administration) Act 1999","content":"South Australia\nCommonwealth Places (Mirror Taxes Administration) Act 1999\nAn Act to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places, and for related purposes.\n\nContents\nPart 1—Preliminary\n1\tShort title\n2\tCommencement\n3\tDefinitions\n4\tThis Act binds the Crown\nPart 2—Administration and operation of State taxing laws as applied laws in relation to Commonwealth places\n5\tArrangements with Commonwealth\n6\tExercise of powers etc by State authorities\n7\tModified operation of State taxing laws\nPart 3—Proceedings\n8\tContinuation of proceedings if place found not to be a Commonwealth place\n9\tObjection not allowable on ground of duplicate proceedings\n10\tProceedings on certain appeals\n11\tCertificates about ownership of land\nPart 4—Validation and saving\n12\tValidation of things purportedly done under an applied law\n13\tProvisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place\n14\tProvisions as to operation of State taxing law if a place becomes a Commonwealth place\nPart 5—Miscellaneous\n15\tInstruments referring to applied law\n16\tRegulations\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\nPart 1—Preliminary\n1—Short title\nThis Act may be cited as the Commonwealth Places (Mirror Taxes Administration) Act 1999.\n2—Commencement\n\t(1)\tSubject to subsection (2), this Act comes into operation on the day on which it is assented to.\n\t(2)\tWhen an arrangement has been made with the Commonwealth under section 5, section 7 is taken to have come into operation on 6 October 1997.\nNote—\nThe operation of this Act and the Commonwealth Act will depend on the making of an arrangement under section 5 of this Act and section 9 of the Commonwealth Act. As soon as the arrangement is made, the State taxing laws are taken to have always applied in relation to Commonwealth places in the State, but not so as to impose any liability for tax for things that happened before 6 October 1997.\n3—Definitions\nIn this Act, unless the contrary intention appears—\napplied law means the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Commonwealth Act;\nCommonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;\nCommonwealth place means a place in the State acquired by the Commonwealth for public purposes;\nCommonwealth Constitution means the Constitution of the Commonwealth;\ncorresponding applied law, in relation to a State taxing law, means an applied law that corresponds to the State taxing law;\nexcluded by section 52(i) of the Commonwealth Constitution means inapplicable by reason only of the operation of section 52 of the Commonwealth Constitution in relation to Commonwealth places;\nin relation to, when used in relation to a Commonwealth place or a place that was a Commonwealth place, means in, or in relation to, the Commonwealth place or former Commonwealth place;\nmodifications includes additions, omissions and substitutions;\nproceedings means any proceedings, whether civil or criminal and whether original or appellate;\nState authority means any of the following:\n\t(a)\tthe Governor, a Minister or a member of the Executive Council of the State;\n\t(b)\ta court of the State;\n\t(c)\ta person who holds office as a member of a court of the State;\n\t(d)\ta body created by or under the law of the State;\n\t(e)\tan officer or employee of the State, or of a body referred to in paragraph (d);\nState law means—\n\t(a)\tany law in force in the State, whether written or unwritten; and\n\t(b)\tany instrument made or having effect under a law referred to in paragraph (a),\nbut does not include a law of the Commonwealth, whether written or unwritten, or an instrument made or having effect under such a law;\nState taxing law means a State law that is a State taxing law within the meaning of the Commonwealth Act.\n4—This Act binds the Crown\nThis Act binds the Crown in right of the State and, in so far as the legislative power of the State permits, in all its other capacities.\nPart 2—Administration and operation of State taxing laws as applied laws in relation to Commonwealth places\n5—Arrangements with Commonwealth\n\t(1)\tThe Governor may make an arrangement with the Governor-General of the Commonwealth in relation to the exercise or performance of a power, duty or function (not being a power, duty or function involving the exercise of judicial power) by a State authority under an applied law.\n\t(2)\tThe Governor may arrange with the Governor-General for the variation or revocation of an arrangement made under this section.\n6—Exercise of powers etc by State authorities\nDespite any State law, a State authority has any power, duty or function that the Commonwealth Act authorises or requires the authority to exercise or perform.\n7—Modified operation of State taxing laws\n\t(1)\tThe regulations may prescribe modifications of a State taxing law.\n\t(2)\tModifications may be made under this section only to the extent that they are necessary or convenient—\n\t(a)\tfor the purpose of enabling the effective operation of the State taxing law in conjunction with the corresponding applied law; or\n\t(b)\tfor the purpose of enabling the State taxing law to operate so that a taxpayer has a combined liability under—\n\t(i)\tthe State taxing law; and\n\t(ii)\tthe corresponding applied law,\nthat is nearly as possible the same as the taxpayer's liability would be under the State taxing law alone if the Commonwealth places in the State were not Commonwealth places.\n\t(3)\tThe modifications—\n\t(a)\tmay be expressed to take effect from a day that is earlier than the day on which the regulations are published in the Gazette (but not earlier than 6 October 1997); and\n\t(b)\tmay deal with the circumstances in which the modifications apply, and with matters of a transitional or saving nature.\nPart 3—Proceedings\n8—Continuation of proceedings if place found not to be a Commonwealth place\nIf—\n\t(a)\tproceedings have been commenced in a court under a law as an applied law; and\n\t(b)\tthe court is satisfied that the State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution,\nthen the proceedings must be continued as though they had been commenced under the State taxing law.\n9—Objection not allowable on ground of duplicate proceedings\nIn any proceedings under a State taxing law, an objection must not be allowed merely on the ground that proceedings have been commenced, or are pending, under a corresponding applied law.\n10—Proceedings on certain appeals\n\t(1)\tThis section applies to an appeal from a judgment, decree, order or sentence of a court in proceedings under a law as an applied law.\n\t(2)\tIf the court is satisfied that the State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution, then the court must deal with the appeal as though—\n\t(a)\tthe proceedings in relation to which the appeal was brought had been brought under the State taxing law; and\n\t(b)\tthe judgment, decree, order or sentence had been given or made in proceedings brought under the State taxing law.\n11—Certificates about ownership of land\n\t(1)\tIn proceedings under a State taxing law (or purporting to be under a State taxing law) in which any question arises as to whether a place is a Commonwealth place, a certificate in writing given by an authorised person about any of the following matters relating to land is evidence of the matters stated in the certificate—\n\t(a)\tthe ownership of the land, or of an estate or interest in the land, on a date or during a period specified in the certificate;\n\t(b)\tthe existence and ownership of a right in respect of the land, on a date or during a period specified in the certificate.\n\t(2)\tA document that purports to be a certificate referred to in subsection (1) is to be regarded as being such a certificate, and to have been duly given, unless the contrary is proved.\n\t(3)\tIn this section—\nauthorised person means a person who is a delegate, in respect of any power or function, under section 139 of the Lands Acquisition Act 1989 of the Commonwealth.\nPart 4—Validation and saving\n12—Validation of things purportedly done under an applied law\nIf—\n\t(a)\tsomething purports to have been done under a law as an applied law; and\n\t(b)\tthe State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution,\nthen that thing is to be regarded as having been done under the State taxing law.\n13—Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place\n\t(1)\tThis section applies if an applied law ceases, or ceased, to have effect in relation to a place at a particular time because the place ceases, or ceased, to be a Commonwealth place at that time.\n\t(2)\tThe State taxing law to which the applied law corresponded immediately before that time—\n\t(a)\tapplies, or is to be regarded as having applied, in relation to that place from that time; and\n\t(b)\tis to be read and construed as though it provided expressly that it was intended to apply in relation to that place from that time.\n\t(3)\tThe following things are not affected—\n\t(a)\tany right, privilege, obligation or liability acquired, accrued or incurred under the applied law;\n\t(b)\tany penalty, forfeiture or punishment incurred in respect of an offence against the applied law;\n\t(c)\tany investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment referred to in paragraph (a) or (b).\n\t(4)\tAny penalty, forfeiture or punishment referred to in subsection (3)(b) may be imposed as if the applied law had not ceased to have effect.\n\t(5)\tAn investigation, legal proceeding or remedy referred to in subsection (3)(c) may be instituted, continued or enforced as if the applied law had not ceased to have effect.\n14—Provisions as to operation of State taxing law if a place becomes a Commonwealth place\n\t(1)\tThis section applies if a State taxing law ceases, or ceased, to have effect in relation to a place at a particular time because the place becomes, or became, a Commonwealth place at that time.\n\t(2)\tThe following things are not affected—\n\t(a)\tthe previous operation of the State taxing law before that time;\n\t(b)\tany right, privilege, obligation or liability acquired, accrued or incurred under the State taxing law;\n\t(c)\tany penalty, forfeiture or punishment incurred in respect of an offence against the State taxing law;\n\t(d)\tany investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty, forfeiture or punishment referred to in paragraph (b) or (c).\n\t(3)\tAny penalty, forfeiture or punishment referred to in subsection (2)(c) may be imposed as if the State taxing law had not ceased to have effect.\n\t(4)\tAn investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued or enforced as if the State taxing law had not ceased to have effect.\nPart 5—Miscellaneous\n15—Instruments referring to applied law\n\t(1)\tThis section applies to an instrument or other writing that relates to an act, matter or thing that has a connection with a Commonwealth place.\n\t(2)\tIn so far as—\n\t(a)\tthe instrument or writing contains a reference to a law as an applied law; and\n\t(b)\tthe State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution,\nthe reference has effect as if it were a reference to the State taxing law.\n16—Regulations\nThe Governor may make regulations prescribing all matters that are necessary or convenient to be prescribed to give effect to the purposes of this Act.\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 Act\nYear\nNo\nTitle\nAssent\nCommencement\n1999\n71\nCommonwealth Places (Mirror Taxes Administration) Act 1999\n25.11.1999\n25.11.1999 except s 7—6.10.1997 (Gazette 27.1.2000 p504): s 2\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"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"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The Act extends the scope of State taxing laws by enabling them to operate as 'applied' Commonwealth laws in Commonwealth places (so those laws reach locations previously outside State jurisdiction). It also authorises regulatory modifications and validates past administration back to 6 October 1997, while preserving limits where State taxing laws are excluded by section 52(i) of the Commonwealth Constitution."},"complexity_factors":["Cross‑jurisdictional interaction between State taxing laws and Commonwealth authority, requiring an arrangement with the Governor-General to take effect (s5).","Regulation‑making power allowing modifications to State taxing laws to achieve parity of taxpayer liability, including limited retrospective effect back to 6 October 1997 (s7, s2 note).","Constitutional carve‑out: repeated qualification that provisions apply only where the corresponding State taxing law is not excluded by s52(i) of the Commonwealth Constitution, creating threshold legal questions.","Delegation of powers and duties to State authorities to exercise applied‑law functions despite contrary State law, shifting administrative responsibility (s6).","Validation, saving and transitional provisions that treat past acts as if done under State law and preserve ongoing proceedings and penalties when place status changes (ss12–14).","Evidentiary shortcut: certificates by authorised Commonwealth delegates are conclusive evidence of land ownership/right matters unless disproved, affecting proof burdens (s11).","Provisions preventing procedural objections based solely on duplicate proceedings and directing how appeals and proceedings continue between applied and State laws (ss8–10), creating procedural complexity."],"plain_english_summary":"This Act makes State taxing laws operate as 'applied' Commonwealth laws in places acquired by the Commonwealth, so State taxes can be levied and administered in those places. It affects taxpayers, State authorities and the Crown by authorising arrangements with the Commonwealth, permitting regulatory modifications (including retrospective effect to 6 October 1997), and setting evidentiary, validation and transitional rules to preserve liabilities and proceedings when places change status."},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: providing administrative machinery for the mirror taxes scheme. The scope has not expanded beyond facilitating the application of state taxing laws to Commonwealth places and managing the transition when land status changes."},"complexity_factors":["Intergovernmental cooperative scheme requiring parallel Commonwealth legislation (the Commonwealth Places (Mirror Taxes) Act 1998) to function","Retroactive operation provisions (section 7 can apply from 6 October 1997 regardless of when regulations are made)","Conditional logic throughout: multiple sections hinge on whether a place 'is' or 'ceases to be' a Commonwealth place, triggering different legal consequences","Nested definitions: 'applied law' depends on 'State taxing law' which depends on 'Commonwealth Act' definitions","Cross-referencing between state and federal constitutional provisions (section 52(i) of the Commonwealth Constitution)","Dual-track proceedings provisions (sections 8-10) requiring courts to treat proceedings under one law as if under another","Validation and saving provisions (sections 12-14) that preserve rights, liabilities and penalties across jurisdictional transitions"],"plain_english_summary":"This Act implements a cooperative federalism fix letting state taxes (e.g. stamp duty, land tax, payroll tax) effectively apply to Commonwealth-owned land in South Australia by enabling the Commonwealth’s “mirror” tax laws to be administered by state authorities. It affects anyone buying, leasing or doing business on Commonwealth land and revenue officials, ensuring tax neutrality so businesses on Commonwealth land pay similar taxes as others while avoiding double taxation and legal gaps."}},"importantCases":[],"_links":{"self":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999","history":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999/history","analysis":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999/analysis","conflicts":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999/conflicts","importantCases":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999/important-cases","documents":"/api/acts/sa-commonwealth-places-mirror-taxes-administration-act-1999/documents"}}