Commonwealth legislation

Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

6/10 complexity

This Notice changes how Tasmanian taxing laws apply inside Commonwealth places in Tasmania. Applied Tasmanian laws must operate without any State-specific modifications (it omits section 7 of Tasmania’s mirror‑taxes Act) and may be altered as necessary so they function as Commonwealth law; the change is backdated to 6 October 1997.

It affects taxpayers and tax administrators in those places by requiring that combined liability under the applied law and the corresponding Tasmanian tax be “as nearly as possible” the same as liability would be if the places were ordinary Tasmanian territory (cl.4(3)(b)).

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001.

Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001

COMMONWEALTH PLACES (MIRROR TAXES)

MODIFICATION OF APPLIED LAWS

(TASMANIA) NOTICE 2001

I, David MacKenzie Crean, Treasurer of the State of Tasmania, make the following notice under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

Dated 4.5.2001.

View image in the official source

Treasurer of Tasmania

Short title

This notice may be cited as the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001.

Commencement

This notice is deemed to have taken effect on 6 October 1997.

Definitions

In this notice —

“applied Tasmanian law” means the provisions of a Tasmanian taxing law that apply in relation

to a Commonwealth place in accordance with the Act;

“corresponding Tasmanian taxing law”, in relation to an applied Tasmanian law, means the Tasmanian taxing law to which the applied Tasmanian law corresponds;

“State modification” means any modification with which a Tasmanian taxing law is to be read and construed because of the operation of section 7 of the Tasmanian Mirror Taxes Act as a law of Tasmania;

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

“the Tasmanian Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of Tasmania;

“Tasmanian taxing law” means a State taxing law of Tasmania.

Modification of laws

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

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

(3) Each applied Tasmanian law is modified to the extent that is necessary or convenient —

(a) for the purpose of enabling the effective operation of the applied Tasmanian law as a law of the Commonwealth; and

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

(i) the applied Tasmanian law; and

(ii) the corresponding Tasmanian taxing law –

is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Tasmanian taxing law alone if the Commonwealth places in Tasmania 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.

1 Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001