Contents

Part 1--Preliminary                                                                                                                1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Definitions .......................................................................................... 1

4............ Scope of this Act ................................................................................ 2

5............ This Act binds the Crown .................................................................. 3

Part 2--Application of State taxing laws as applied laws in relation to Commonwealth places      4

6............ State taxing laws to have effect as applied laws ................................. 4

7............ Operative date for applied laws ......................................................... 4

8............ Modification of applied laws ............................................................. 5

9............ Arrangements with States ................................................................... 6

10.......... Jurisdiction of courts .......................................................................... 6

11.......... Procedure in proceedings under applied law ...................................... 7

12.......... Continuation of proceedings where place found to be a Commonwealth place       8

13.......... Objection not allowable on ground of duplicate proceedings ............. 8

14.......... Proceedings on certain appeals ........................................................... 8

15.......... Grant of pardon, remission etc. .......................................................... 8

16.......... Certificates about ownership of land .................................................. 9

17.......... Extinguishment of causes of action ..................................................... 9

18.......... Validation of things purportedly done under a State taxing law ....... 10

19.......... Instruments referring to State taxing laws ........................................ 10

20.......... Other Commonwealth laws not to apply in relation to applied laws 10

21.......... Commonwealth laws providing exemptions from Commonwealth taxes                 11

22.......... Saving provision for applied law where place ceases to be a Commonwealth place                11

23.......... Money paid or received under applied law ...................................... 12

Part 3--Miscellaneous                                                                                                        13

24.......... Saving provision for State taxing law where place becomes a Commonwealth place               13

25.......... Regulations ....................................................................................... 13

Schedule 1--Scheduled State taxing laws                                                                14

1............ New South Wales ............................................................................. 14

2............ Victoria ............................................................................................. 14

3............ Queensland ....................................................................................... 14

4............ Western Australia ............................................................................. 14

5............ South Australia ................................................................................. 14

6............ Tasmania ........................................................................................... 15

Notes                                                                                                                                             17

  

Notes to the Commonwealth Places (Mirror Taxes) Act 1998

Note 1

The Commonwealth Places (Mirror Taxes) Act 1998 as shown in this compilation comprises Act No. 24, 1998 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement		Application, saving or transitional provisions
Commonwealth Places (Mirror Taxes) Act 1998	24, 1998	17 Apr 1998	17 Apr 1998
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001	117, 2001	18 Sept 2001	S. 4 and Schedule 3 (item 15): 15 Dec 2001 (a)	S. 4
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	S. 4 and Schedule 1 (items 118, 119, 496): Royal Assent	S. 4 and Sch. 1 (item 496)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 30, 31, 227-229): Royal Assent	--

(a)     The Commonwealth Places (Mirror Taxes) Act 1998 was amended by Schedule 3 (item 15) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Part 2
S. 8.......................................	am. No. 58, 2006
S. 20.....................................	am. No. 117, 2001
S. 23.....................................	am. No. 8, 2005
Part 3
S. 25.....................................	am. No. 58, 2006
Schedule 1
C. 4.......................................	rs. No. 58, 2006
C. 6.......................................	rs. No. 58, 2006

Table A

Application, saving or transitional provisions

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 3) 2001 (No. 117, 2001)

4  Application of amendments

             (1)  Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

             (2)  For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)

4  Saving of matters in Part 2 of Schedule 1

             (1)  If:

                     (a)  a decision or action is taken or another thing is made, given or done; and

                     (b)  the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act;

then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended.

             (2)  In this section:

Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1.

Schedule 1

496  Saving provision--Finance Minister's determinations

If a determination under subsection 20(1) of the Financial Management and Accountability Act 1997 is in force immediately before the commencement of this item, the determination continues in force as if it were made under subsection 20(1) of that Act as amended by this Act.