COMMONWEALTH PLACES (MIRROR TAXES)
MODIFICATION OF APPLIED LAWS
(TASMANIA) NOTICE 2001
I, David MacKenzie Crean, Treasurer of the State of Tasmania, make the following notice under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
Dated 4.5.2001.
Treasurer of Tasmania
Short title
1. This notice may be cited as the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001.
Commencement
2. This notice is deemed to have taken effect on 6 October 1997.
Definitions
3. In this notice —
“applied Tasmanian law” means the provisions of a Tasmanian taxing law that apply in relation
to a Commonwealth place in accordance with the Act;
“corresponding Tasmanian taxing law”, in relation to an applied Tasmanian law, means the Tasmanian taxing law to which the applied Tasmanian law corresponds;
“State modification” means any modification with which a Tasmanian taxing law is to be read and construed because of the operation of section 7 of the Tasmanian Mirror Taxes Act as a law of Tasmania;
“the Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;
“the Tasmanian Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of Tasmania;
“Tasmanian taxing law” means a State taxing law of Tasmania.
Modification of laws
4. (1) Each applied Tasmanian law is modified so that it applies without any State modification of the corresponding Tasmanian taxing law.
(2) The Tasmanian Mirror Taxes Act, in its operation as an applied Tasmanian law, is modified by omitting section 7.
(3) Each applied Tasmanian law is modified to the extent that is necessary or convenient —
(a) for the purpose of enabling the effective operation of the applied Tasmanian law as a law of the Commonwealth; and
(b) for the purpose of enabling the applied Tasmanian law to operate so that the combined liability of a taxpayer under –
(i) the applied Tasmanian law; and
(ii) the corresponding Tasmanian taxing law –
is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Tasmanian taxing law alone if the Commonwealth places in Tasmania were not Commonwealth places.
(4) This clause does not authorise any modification for the purpose of overcoming a difficulty that arises from the requirements of the Constitution.
Overview
The Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001 was issued under the authority of the Commonwealth Places (Mirror Taxes) Act 1998, an Act of the Commonwealth Parliament aimed at addressing the complexities arising from the imposition of taxes on Commonwealth places within state jurisdictions, particularly in Tasmania. This legislative instrument was introduced to ensure that when Commonwealth places are subject to state taxation, the resultant tax liability mirrors what it would be if those places were not Commonwealth places. By modifying applied Tasmanian laws, the Notice seeks to prevent any distortion in tax liabilities due to the unique legal status of Commonwealth places, while maintaining the integrity of both Commonwealth and state tax systems.
The Notice, dated 4 May 2001 and made by the Treasurer of Tasmania, David MacKenzie Crean, modifies the application of Tasmanian taxing laws to Commonwealth places to ensure they operate effectively as Commonwealth laws without any state modifications. This adjustment aims to harmonise the tax liabilities of taxpayers in relation to these places, aligning them closely with what would apply if the places were not Commonwealth places, thereby preventing any undue tax burden or relief that might otherwise arise from their special status.
Scope and Application
The Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001 applies to modifying Tasmanian taxing laws that are applicable to Commonwealth places within Tasmania, ensuring these laws operate effectively as Commonwealth laws while minimising any additional tax burden on taxpayers. This notice is an instrument under the Commonwealth Places (Mirror Taxes) Act 1998 and is deemed to have taken effect from 6 October 1997. The notice modifies the Tasmanian taxing laws by omitting specific sections and ensuring the combined liability of taxpayers under the modified Tasmanian laws and their corresponding Commonwealth laws is as close as possible to what it would be if the Commonwealth places in Tasmania were not subject to Commonwealth jurisdiction. The modifications are made to the extent necessary or convenient for the effective operation of the laws but do not override constitutional requirements. The notice extends its application to all Tasmanian taxing laws that apply to Commonwealth places in Tasmania and operates in conjunction with the Tasmanian Mirror Taxes Administration Act 1999.
Key Provisions
The main sections of the Commonwealth Places (Mirror Taxes) Modification of Applied Laws (Tasmania) Notice 2001, as issued by the Treasurer of Tasmania, pertain to the modification of Tasmanian taxing laws as they apply to Commonwealth places within Tasmania. Section 1 provides the title of the notice and Section 2 confirms its effective date as 6 October 1997. Section 3 defines key terms such as "applied Tasmanian law", "corresponding Tasmanian taxing law", "State modification", "the Act" (referring to the Commonwealth Places (Mirror Taxes) Act 1998), "the Tasmanian Mirror Taxes Act", and "Tasmanian taxing law". Section 4 outlines the modifications to be made to these laws, ensuring that applied Tasmanian laws will apply without any state modifications, with specific amendments to the Tasmanian Mirror Taxes Act and modifications aimed at aligning the taxpayer’s combined liability under both Tasmanian and Commonwealth laws as closely as possible.
The obligations imposed by this notice on the parties governed by it include the requirement to modify Tasmanian taxing laws to ensure they align with the Commonwealth Places (Mirror Taxes) Act 1998. The Tasmanian taxing laws must be interpreted and applied in such a manner that they effectively operate as Commonwealth laws while maintaining a combined liability for taxpayers that mirrors what it would be if the Commonwealth places in Tasmania were not subject to Commonwealth jurisdiction. This involves careful construction and reading of the laws to avoid any constitutional difficulties. The modifications must be made in a way that does not contravene the requirements of the Constitution.
In terms of consequences for non-compliance or breach of the provisions outlined in the notice, it is important to note that the legislative instrument does not explicitly detail specific offences, penalties, or civil/criminal consequences for breach. However, the modifications and alignments required by the notice are critical to ensuring the smooth operation of tax laws within the Commonwealth and Tasmania. Failure to comply with these modifications could potentially lead to legal disputes or challenges regarding tax liabilities and constitutional compliance. The potential consequences would likely be addressed in the broader legislative and judicial context, rather than being explicitly stated in this notice.