Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014 (SA)

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South Australia

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014

under the Commonwealth Places (Mirror Taxes Administration) Act 1999

1Short title

These regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2014.

2Commencement

These regulations come into operation on the day on which they are made.

3Interpretation

In these regulations—

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

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

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

  1. (1)

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

  2. (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.

Schedule 1—Revocation of Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000

The Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 are revoked.

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 regulations

    Year

    No

    Reference

    Commencement

    2014

    215

    Gazette 7.8.2014 p3990

    7.8.2014: r 2

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