Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 (SA)

South Australia

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000

under the Commonwealth Places (Mirror Taxes Administration) Act 1999

Contents

1            Short title

2            Commencement

3            Interpretation

4            Prescribed modification of State taxing laws (section 7(1))

Legislative history

1—Short title

These regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000.

2—Commencement

These regulations are taken to have come into operation on 6 October 1997.

3—Interpretation

In these regulations—

Act means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia.

4—Prescribed modification of State taxing laws (section 7(1))

Each State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect:

(1)"This State taxing law is to be read together with its corresponding applied law as a single body of law.".

(2)The principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

Legislative history

Notes

•For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or of regulations

The Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 were revoked by Sch 1 of the Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 on 7.8.2014.

Principal regulations

Year	No	Reference	Commencement
2000	8	Gazette 27.1.2000 p529	6.10.1997: r 2