1
Name of Regulations
1 Name of Regulations
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
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Commonwealth legislation
These Regulations specify which state tax statutes are treated as "State taxing laws" for the Commonwealth Places (Mirror Taxes) Act 1998. Regulation 4 lists, by State, the particular land, duties, payroll and related tax Acts that the Act will mirror. This matters for taxpayers and tax administrators in Commonwealth places because it determines which state laws apply (and therefore who pays and which rules govern collection) under the Act's definition of a State taxing law.
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Direct links to the current provisions in Commonwealth Places (Mirror Taxes) Regulations 2000.
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
In these Regulations:
Act means the Commonwealth Places (Mirror Taxes) Act 1998.
For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.
| Item | State | Law |
|---|---|---|
| 1 | New South Wales | Land Tax Act 1956Land Tax Management Act 1956 |
| 2 | Victoria | Duties Act 2000Land Tax Act 2005Payroll Tax Act 2007 |
| 3 | Queensland | Duties Act 2001Land Tax Act 1915Land Tax Act 2010Taxation Administration Act 2001 |
| 4 | Western Australia | Debits Tax Act 2002Debits Tax Assessment Act 2002Duties Act 2008Metropolitan Region Improvement Tax Act 1959Land Tax Act 2002Land Tax Assessment Act 2002Pay‑roll Tax Act 2002Pay‑roll Tax Assessment Act 2002Taxation Administration Act 2003 |
| 5 | South Australia | Land Tax Act 1936Payroll Tax Act 2009 |
| 6 | Tasmania | Duties Act 2001Land Tax Act 2000Payroll Tax Act 2008 |
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
In these Regulations:
Act means the Commonwealth Places (Mirror Taxes) Act 1998.
For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.
| Item | State | Law |
|---|---|---|
| 1 | New South Wales | Land Tax Act 1956Land Tax Management Act 1956 |
| 2 | Victoria | Duties Act 2000Land Tax Act 2005Payroll Tax Act 2007 |
| 3 | Queensland | Duties Act 2001Land Tax Act 1915Land Tax Act 2010Taxation Administration Act 2001 |
| 4 | Western Australia | Debits Tax Act 2002Debits Tax Assessment Act 2002Duties Act 2008Metropolitan Region Improvement Tax Act 1959Land Tax Act 2002Land Tax Assessment Act 2002Pay‑roll Tax Act 2002Pay‑roll Tax Assessment Act 2002Taxation Administration Act 2003 |
| 5 | South Australia | Land Tax Act 1936Payroll Tax Act 2009 |
| 6 | Tasmania | Duties Act 2001Land Tax Act 2000Payroll Tax Act 2008 |