1Commonwealth Places (Mirror Taxes) (Modification of Applied Law - Victoria) Notice 2013

Commonwealth Places (Mirror Taxes)

(Modification of Applied Law - Victoria)

Notice 2013

Made by the Treasurer of the State of Victoria, under the Commonwealth Places (Mirror Taxes) Act 1998 section 8(2) of the Commonwealth and the Commonwealth Places (Mirror Taxes Administration) Act 1999 section 7 of Victoria:

Citation.

This Notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Law - Victoria) Notice 2013.

2. Commencement

This Notice comes into operation on the day after the day on which it is registered under the Legislative Instruments Act 2003 of the Commonwealth.

3. When modifications have effect

This Notice has effect on and from 8 February 2001.

Note: Modifications prescribed in a notice under section 8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section 8(5) of the Act.

4. Definitions

In this notice:

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

Commonwealth place has the meaning section 3 of the Act;

corresponding Victorian taxing law, in relation to an applied Victorian law, means the Victorian taxing law to which the applied Victorian law corresponds;

non-Commonwealth place means a place that is not a Commonwealth place;

State modification means any modification with which a Victorian taxing law is to be read and construed because of the operation of section 7A of the Victorian Mirror Taxes Administration Act as a law of Victoria;

tax includes fees, charges or other imposts;

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

the Notice means the Commonwealth Places (Mirror Taxes) (Modification of Applied Law - Victoria) Notice 2001;

the Victorian Mirror Taxes Administration Act means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of Victoria;

Victorian taxing law means a law of the State of Victoria that is a State taxing law within the meaning given by section 3 of the Act.

5. Modification of applied laws
(1) Each applied Victorian law is modified so that it applies without any State modification of the corresponding Victorian taxing law.
(2) The Victorian Mirror Taxes Administration Act, in its operation as an applied Victorian law, is modified by omitting section 7A and 7B.
(3) Each applied Victorian law is modified to the extent that it is necessary or convenient:
(a) for the purpose of enabling the effective operation of the applied Victorian law as a law of the Commonwealth; and
(b) for the purpose of enabling the applied Victorian law to operate so that the combined liability of a taxpayer under:
(i) the applied Victorian law, and

(ii) the corresponding Victorian taxing law,

is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Victorian taxing law alone if the Commonwealth places in Victoria were not Commonwealth places.
(4) If an applied Victorian law applies to an event, state of affairs or transaction that occurred, existed or was entered into on or after 8 February 2001 then, to the extent of any inconsistency, the modifications (if any) to the applied Victorian law that have effect under this clause in relation to the event, state of affairs or transaction prevail over the modifications (if any) to the applied Victorian law that had effect under the Notice, as in force before its repeal.
(5) This clause does not authorise any modification for the purposes of overcoming a difficulty that arises from the requirements of the Constitution.
6. Amount of tax payable
Where:
(a) a person would, but for the modification effected by this clause, be liable under an applied Victorian law to pay an amount of tax in respect of one or more Commonwealth places; and
(b) that person is liable under the corresponding Victorian taxing law to pay an amount of tax in respect of one or more non-Commonwealth places; and
(c) if each such Commonwealth place was a non-Commonwealth place, the amount of tax payable by the person under the corresponding Victorian taxing law in respect of all places ("the notional total tax") would be different to the sum of the amounts in paragraphs (a) and (b);

then:

(d) the applied Victorian law is modified so that that person is liable to pay tax under the applied Victorian law in an amount being the notional total tax less the amount in paragraph (b).
7. Actions taken under corresponding Victorian taxing law
(1) A person is not required to take an action in relation to an event, state of affairs or transaction that is otherwise required or permitted, or could be required or permitted, under an applied Victorian law that applies, or could apply, to any extent, to or in relation to the event, state of affairs or transaction if—
(a) a corresponding Victorian taxing law applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and
(b) the person is required or permitted, or could be required or permitted, to take the action under both the corresponding Victorian taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and
(c) the person has taken the action in accordance with the corresponding Victorian taxing law; and
(d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires.
(2) If subsection (1) applies to a person in relation to an event, state of affairs or transaction, the Commissioner of State Revenue may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied Victorian law in relation to the event, state of affairs or transaction.
8. Repeal of Notice

The Commonwealth Places (Mirror Taxes)(Modification of Applied Laws - Victoria) Notice 2001 is repealed.

Hon. Michael O’Brien MP

Treasurer of Victoria