Commonwealth legislation

Commonwealth Places (Mirror Taxes) Act 1998 - Notice (New South Wales)

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Commonwealth

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legislative instrument

Plain English Summary

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This notice makes certain New South Wales tax laws apply as Commonwealth laws in Commonwealth places in NSW by removing State-specific "modifications" and omitting section 7 of the NSW Mirror Taxes Act so the provisions read as Commonwealth law (cl.1; cl.3(1)–(2)). It requires adjustments where necessary so that a taxpayer’s combined liability under the applied Commonwealth provision and the corresponding NSW law is as nearly the same as it would be under NSW law alone, but not to the extent of overcoming constitutional limits (cl.3(3)–(4)).

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Current sections

Direct links to the current provisions in Commonwealth Places (Mirror Taxes) Act 1998 - Notice (New South Wales).

Schedule 1

1 Commencement

This notice has effect on and from 6 October 1997.

2 Definitions

In this notice:

applied NSW law means the provisions of a NSW taxing law that apply in relation to a Commonwealth place in accordance with the Act.

corresponding NSW taxing law, in relation to an applied NSW law, means the NSW taxing law to which the applied NSW law corresponds.

State modification means any modification with which a NSW taxing law is to be read and construed because of the operation of section 7 of the NSW Mirror Taxes Act as a law of New South Wales.

the Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

the NSW Mirror Taxes Act means the Commonwealth Places (Mirror Taxes Administration) Act 1998 of New South Wales.

NSW taxing law means a State taxing law of New South Wales.

3 Modification of laws

(1) Each applied NSW law is modified so that it applies without any State modification of the corresponding NSW taxing law.

(2) The NSW Mirror Taxes Act, in its operation as an applied NSW law, is modified by omitting section 7.

(3) Each applied NSW law is modified to the extent that is necessary or convenient:

(a) for the purpose of enabling the effective operation of the applied NSW law as a law of the Commonwealth, and

(b) for the purpose of enabling the applied NSW law to operate so that the combined liability of a taxpayer under:

(i) the applied NSW law, and

(ii) the corresponding NSW taxing law,

is as nearly as possible the same as the taxpayer’s liability would be under the corresponding NSW taxing law alone if the Commonwealth places in New South Wales were not Commonwealth places.

(4) This clause does not authorise any modification for the purpose of overcoming a difficulty that arises from the requirements of the Constitution.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.