3Definitions

3 Definitions

In this Act, unless the contrary intention appears:

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

authority, in relation to a State, means any of the following:

(a) the Governor, a Minister or a member of the Executive Council of the State;
(b) a court of the State;
(c) a person who holds office as a member of a court of the State;
(d) a body created by or under the law of the State;
(e) an officer or employee of the State, or of a body referred to in paragraph (d).

Commonwealth place means a place referred to in paragraph 52(i) of the Constitution, other than the seat of government.

corresponding applied law, in relation to a State taxing law, means an applied law that corresponds to the State taxing law.

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

excluded by paragraph 52(i) of the Constitution means inapplicable by reason only of the operation of section 52 of the Constitution in relation to Commonwealth places.

in relation to, when used in relation to a Commonwealth place, means in, or in relation to, the Commonwealth place.

modifications includes additions, omissions and substitutions.

proceedings means any proceedings, whether civil or criminal and whether original or appellate.

scheduled law, in relation to a State, means a law that is specified in Schedule 1 in relation to the State, but does not include any part of such a law that is prescribed by the regulations for the purposes of this definition.

State law, in relation to a State, means:

(a) any law in force in the State, whether written or unwritten; and
(b) any instrument made or having effect under a law referred to in paragraph (a);

but does not include a law of the Commonwealth, whether written or unwritten, or an instrument made or having effect under such a law.

State taxing law, in relation to a State, means the following, as in force from time to time:

(a) a scheduled law of the State;
(b) a State law that imposes tax and is prescribed by the regulations for the purposes of this paragraph;
(c) any other State law of the State, to the extent that it is relevant to the operation of a law covered by paragraph (a) or (b).