Commonwealth Places (Mirror Taxes) Amendment Regulations 2002 (No. 1) (Cth)

Commonwealth Places (Mirror Taxes) Amendment Regulations 2002 (No. 1)1

Statutory Rules 2002 No. 142

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Commonwealth Places (Mirror Taxes) Act 1998.

Dated 14 February 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

Contents

• •
• •

1Name of Regulations

 These Regulations are the Commonwealth Places (Mirror Taxes) Amendment Regulations 2002 (No. 1).

2Commencement

 These Regulations commence, or are taken to have commenced, as follows:

• (a)

  on 1 January 2001 — regulations 1 to 3 and Schedule 1;

• (b)

  on 1 July 2001 — Schedule 2;

• (c)

  on 1 March 2002 — Schedule 3.

3Amendment of Commonwealth Places (Mirror Taxes) Regulations 2000

 Schedules 1, 2 and 3 amend the Commonwealth Places (Mirror Taxes) Regulations 2000.

 

Schedule 1Amendments taken to have commenced on 1 January 2001

(regulation 3)

  

[1]Paragraph 4 (f)

omit

Tasmania.

insert

Tasmania;

[2]After paragraph 4 (f)

insert

• (g)

  the Land Tax Act 2000 of Tasmania.

 

Schedule 2Amendments taken to have commenced on 1 July 2001

(regulation 3)

[1]After paragraph 4 (b)

insert

• (ba)

  the Duties Act 2000 of Victoria;

[2]Paragraph 4 (g)

omit

Tasmania.

insert

Tasmania;

[3]After paragraph 4 (g)

insert

• (h)

  the Debits Duties Act 2001 and the Duties Act 2001 of Tasmania.

 

Schedule 3Amendment commencing on 1 March 2002

(regulation 3)

[1]After paragraph 4 (c)

insert

• (ca)

  the Duties Act 2001 and the Taxation Administration Act 2001 of Queensland;

Notes

1. These Regulations amend Statutory Rules 2000 No. 66.

2. Notified in the Commonwealth of Australia Gazette on 21 February 2002.