9.12.1999 MIRROR.NOT AL 5.DT 9 Decanter 1999 12:20pm
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999
I, Robert Ivan Lucas, Treasurer of South Australia, acting under subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998, prescribe the modification of the applied laws in relation to Commonwealth places in South Australia set out in Schedule 1.
This notice is taken to have commenced on 6 October 1997.
Dated 17/1/2000
Treasurer of South Australia
Schedule 1 Modification of applied laws
1 Each applied law is modified by the addition of a provision to the following effect:
(1) “This applied law is to be read together with its corresponding State taxing law as a single body of law.”.
(2) The principle in subclause (1) is subject to any express exceptions and qualifications prescribed under the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia or the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
Notes
1. Subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth authorises the Treasurer of a State to prescribe, by notice in writing, modifications of the applied laws of the State, other than modifications for the purpose of overcoming a difficulty that arises from the requirements of the Constitution. Paragraph 8(5)(a) of that Act provides that modifications made under section 8 may be expressed to take effect from a date that is earlier than the date on which the modifications are notified in the Gazette.
Applied law is defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth to mean the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Act. State taxing law and Commonwealth place are also defined in section 3 of the Act.
2. The notice is a disallowable instrument for the purposes of section 46A of the Acts interpretation Act 1901 of the Commonwealth.
3. Section 7 of the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia authorises the modification or State taxing laws by regulation.
Overview
The Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999 was enacted to address the need for harmonising the application of State taxing laws with Commonwealth laws concerning mirror taxes on Commonwealth places in South Australia. The legislation was introduced under the authority of the Commonwealth Places (Mirror Taxes) Act 1998, empowering the Treasurer of South Australia to modify applicable State taxing laws to ensure they are read in conjunction with Commonwealth laws. This modification is aimed at creating a unified legal framework that avoids inconsistencies and conflicts between Commonwealth and State tax laws. The notice, which came into effect on 6 October 1997, was formally dated and published on 17 January 2000, with the intent to streamline the administration of mirror taxes and ensure a coherent application of tax regulations across different jurisdictions.
Scope and Application
The Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999 applies to the modification of applied laws in relation to Commonwealth places in South Australia. It is enacted by the Treasurer of South Australia under the authority of the Commonwealth Places (Mirror Taxes) Act 1998 and the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia. This legislative instrument modifies the application of state taxing laws in conjunction with the Commonwealth places, effectively reading them together as a single body of law, subject to any exceptions or qualifications prescribed under the relevant Acts. Notably, the notice does not permit modifications that would contravene the requirements of the Australian Constitution. This notice commenced on 6 October 1997, prior to its official notification in the Gazette on 17 January 2000. The modifications are subject to the legislative definitions of applied law, state taxing law, and Commonwealth place as outlined in the Commonwealth Places (Mirror Taxes) Act 1998. Additionally, the notice is a disallowable instrument under the Acts Interpretation Act 1901 of the Commonwealth.
Key Provisions
The primary operative sections of the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999 (sections 1 and 2) provide for the modification of applied laws in relation to Commonwealth places in South Australia. Section 1 of the Notice modifies each applied law by adding a provision that requires these laws to be read together with their corresponding State taxing laws as a single body of law. This ensures that the applied laws and the State taxing laws are interpreted in conjunction with each other. Section 2 of the Notice makes it clear that this principle is subject to any express exceptions and qualifications prescribed under the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia or the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
The Notice imposes specific obligations on the parties or entities it governs. Firstly, it requires that the applied laws be read and interpreted in conjunction with the State taxing laws. This ensures consistency and coherence in the application of these laws to Commonwealth places in South Australia. Secondly, the Notice mandates that any express exceptions and qualifications, as prescribed under the relevant Acts, must be considered when interpreting and applying these laws. This means that any specific modifications or exclusions provided for under the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia or the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth must be taken into account.
Failure to comply with the provisions of this Notice may lead to various legal consequences. Although the Notice itself does not explicitly detail specific offences or penalties, breaches of the Commonwealth Places (Mirror Taxes) Act 1998 or the Commonwealth Places (Mirror Taxes Administration) Act 1999 may result in penalties as outlined in those respective Acts. Under the Commonwealth Places (Mirror Taxes) Act 1998, penalties can include fines and, in some cases, imprisonment. For instance, section 12 of the Act provides that a person who contravenes a provision of the Act may be liable to a penalty of up to 10,000 penalty units, which as of the date of this writing equates to approximately AUD 1.7 million. Additionally, under the Commonwealth Places (Mirror Taxes Administration) Act 1999, penalties can include fines, and in some cases, imprisonment, with the specifics of these penalties being detailed within the relevant sections of the Act. It is essential for parties governed by these Acts to ensure compliance to avoid such legal repercussions.