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Commonwealth Places (Mirror Taxes) Regulations 2000

Statutory Rules 2000 No. 66 as amended

made under the

Commonwealth Places (Mirror Taxes) Act 1998

This compilation was prepared on 11 February 2011
taking into account amendments up to SLI 2011 No. 2

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra
Contents

      1     Name of Regulations [see Note 1] 3
      2     Commencement [see Note 1]   3
      3     Definition 3
      4     Prescribed State taxing laws - land taxes (Act s 3)     3

Notes            5





1     Name of Regulations [see Note 1]

            These Regulations are the  Commonwealth  Places  (Mirror  Taxes)
        Regulations 2000.

2     Commencement [see Note 1]

            These Regulations commence on gazettal.

3     Definition

            In these Regulations:
        Act means the Commonwealth Places (Mirror Taxes) Act 1998.

4     Prescribed State taxing laws - land taxes (Act s 3)

            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 1956               |
|     |                 |Land Tax Management Act 1956    |
|2    |Victoria         |Duties Act 2000                 |
|     |                 |Land Tax Act 1958               |
|     |                 |Land Tax Act 2005               |
|     |                 |Payroll Tax Act 2007            |
|3    |Queensland       |Duties Act 2001                 |
|     |                 |Land Tax Act 1915               |
|     |                 |Land Tax Act 2010               |
|     |                 |Taxation Administration Act 2001|
|4    |Western Australia|Debits Tax Act 2002             |
|     |                 |Debits Tax Assessment Act 2002  |
|     |                 |Duties Act 2008                 |
|     |                 |Metropolitan Region Improvement |
|     |                 |Tax Act 1959                    |
|     |                 |Land Tax Act 2002               |
|     |                 |Land Tax Assessment Act 2002    |
|     |                 |Pay-roll Tax Act 2002           |
|     |                 |Pay-roll Tax Assessment Act 2002|
|     |                 |                                |
|     |                 |Taxation Administration Act 2003|
|5    |South Australia  |Land Tax Act 1936               |
|     |                 |Payroll Tax Act 2009            |
|6    |Tasmania         |Duties Act 2001                 |
|     |                 |Land Tax Act 2000               |
|     |                 |Payroll Tax Act 2008            |
Notes to the Commonwealth Places (Mirror Taxes) Regulations 2000

Note 1

The Commonwealth Places (Mirror Taxes) Regulations 2000 (in force under  the
Commonwealth Places (Mirror Taxes) Act 1998) as shown  in  this  compilation
comprise Statutory Rules 2000 No. 66 amended  as  indicated  in  the  Tables
below.

Table of Instruments


|Year and    |Date of     |Date of          |Application,|
|number      |notification|commencement     |saving or   |
|            |            |                 |transitional|
|            |in Gazette  |                 |provisions  |
|            |or FRLI     |                 |            |
|            |registration|                 |            |
|2000 No. 66 |4 May 2000  |4 May 2000       |            |
|2002 No. 14 |21 Feb 2002 |Rr. 1-3 and      |-           |
|            |            |Schedule 1: 1 Jan|            |
|            |            |2001             |            |
|            |            |Schedule 2: 1    |            |
|            |            |July 2001        |            |
|            |            |Remainder: 1 Mar |            |
|            |            |2002             |            |
|2005 No. 227|10 Oct 2005 |Rr. 1-3 and      |-           |
|            |(see        |Schedule 1: 1 Jan|            |
|            |F2005L02730)|2001             |            |
|            |            |Schedule 2: 1    |            |
|            |            |July 2003        |            |
|            |            |Schedule 3: 1    |            |
|            |            |July 2005        |            |
|            |            |Remainder: 11 Oct|            |
|            |            |2005             |            |
|2007 No. 18 |16 Feb 2007 |1 Jan 2006       |-           |
|            |(see        |                 |            |
|            |F2007L00299)|                 |            |
|2007 No. 241|10 Aug 2007 |1 July 2007      |-           |
|            |(see        |                 |            |
|            |F2007L02401)|                 |            |
|2008 No. 214|20 Oct 2008 |1 July 2008      |-           |
|            |(see        |                 |            |
|            |F2008L03778)|                 |            |
|2011 No. 2  |11 Feb 2011 |Rr. 1-3 and      |-           |
|            |(see        |Schedule 1:      |            |
|            |F2011L00239 |1 July 2008      |            |
|            |            |R. 4 and Schedule|            |
|            |            |2: 1 July 2009   |            |
|            |            |R. 5 and Schedule|            |
|            |            |3: 30 June 2010  |            |


Table of Amendments

|ad. = added or inserted      am. = amended      rep. =  |
|repealed      rs. = repealed and substituted            |
|Provision affected|How affected                         |
|R. 4              |am. 2002 No. 14; 2005 No. 227        |
|                  |rs. 2005 No. 227                     |
|                  |am. 2007 Nos. 18 and 241; 2008 No.   |
|                  |214; 2011 No. 2                      |