Commonwealth Places (Mirror Taxes) Regulations 2000 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation
(the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
These Regulations are the
Commonwealth Places (Mirror Taxes) Regulations 2000 .
In these Regulations:
Act means theCommonwealth Places (Mirror Taxes) Act 1998 .
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.
1 | New South Wales | |
2 | Victoria | |
3 | Queensland | |
4 | Western Australia | |
5 | South Australia | |
6 | Tasmania |
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA
= | Sch = Schedule(s) |
LIA
= | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
66, 2000 | 4 May 2000 | 4 May 2000 (r 2) | |
14, 2002 | 21 Feb 2002 | Sch 2: 1 July 2001 (r 2(b)) Sch 3: 1 Mar 2002 (r 2(c)) Remainder: 1 Jan 2001 (r 2(a)) | — |
227, 2005 | 10 Oct 2005 (F2005L02730) | Sch 2: 1 July 2003 (r 2(b)) Sch 3: 1 July 2005 (r 2(c)) Sch 4: 11 Oct 2005 (r 2(d)) Remainder: 1 Jan 2001 (r 2(a)) | — |
18, 2007 | 16 Feb 2007 (F2007L00299) | 1 Jan 2006 (r 2) | — |
241, 2007 | 10 Aug 2007 (F2007L02401) | 1 July 2007 (r 2) | — |
214, 2008 | 20 Oct 2008 (F2008L03778) | 1 July 2008 (r 2) | — |
2, 2011 | 11 Feb 2011 (F2011L00239) | r 3 and Sch 1: 1 July 2008 (r 2(a)) r 4 and Sch 2: 1 July 2009 (r 2(b)) r 5 and Sch 3: 30 June 2010 (r 2(c)) | — |
Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | Sch 1 (item 4): 15 Dec 2020 (s 2(1) item 2) | — |
r 2............................................. | rep LA s 48D |
r 4............................................. | am No 14, 2002; No 227, 2005 |
rs No 227, 2005 | |
am No 18, 2007; No 241, 2007; No 214, 2008; No 2, 2011; F2020L01610 |
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