South Australia regulation

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014

In ForceSA

Jurisdiction

South Australia

Collection

regulation

Plain English Summary

3/10 complexity

This regulation requires that each State taxing law be read together with its corresponding 'applied law' as a single body of law, subject to exceptions under the Commonwealth Places Acts. It affects tax administrators and people subject to State taxing laws in Commonwealth places by changing how those laws must be interpreted and may increase compliance and administrative complexity; it also revokes the 2000 regulations it replaces.

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Current sections

Direct links to the current provisions in Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014.

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014

South Australia Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 under the Commonwealth Places (Mirror Taxes Administration) Act 1999

Contents 1 Short title 2 Commencement 3 Interpretation 4 Prescribed modification of State taxing laws (section 7 of Act) Schedule 1—Revocation of Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 Legislative history

1—Short title These regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014. 2—Commencement These regulations come into operation on the day on which they are made. 3—Interpretation In these regulations— Act means the Commonwealth Places (Mirror Taxes Administration) Act 1999. 4—Prescribed modification of State taxing laws (section 7 of Act) Each State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect: (1) "This State taxing law is to be read together with its corresponding applied law as a single body of law.". (2) The principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. Schedule 1—Revocation of Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 The Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 are revoked. Legislative history Notes • For 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. Principal regulations Year No Reference Commencement 2014 215 Gazette 7.8.2014 p3990 7.8.2014: r 2

Source text

Sourced from South Australian Legislation (legislation.sa.gov.au), CC BY 4.0.

1 Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014

South Australia Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 under the Commonwealth Places (Mirror Taxes Administration) Act 1999