Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — Victoria) Notice 20011
I, JOHN BRUMBY, Treasurer of the State of Victoria, acting under subsection 8 (2) of the Commonwealth Places (Mirror Taxes) Act 1998:
(a) prescribe the modifications of the applied laws of Victoria set out in Schedule 1;2 and
(b) declare that each modification has effect from the later of:
(i) 6 October 1997; or
(ii) the date of commencement of the provision to which the modification relates.
This Notice commences on gazettal.
Dated 23 January 2001
JOHN BRUMBY
Treasurer of the State of Victoria
Contents
Page
Schedule 1 Modifications of applied laws 2
Part 1 Modifications of Debits Tax Act 1990 2
Part 2 Modifications of Financial Institutions Duty Act 1982 3
Part 3 Modifications of Land Tax Act 1958 6
Part 4 Modifications of Pay-roll Tax Act 1971 7
Part 5 Modifications of Stamps Act 1958 8
Part 6 Modifications of Taxation Administration Act 1997 12
Part 7 Modification of Taxation Administration Regulations 1997 15
Part 8 Modifications of Taxation (Reciprocal Powers) Act 1987 16
Schedule 1 Modifications of applied laws
Part 1 Modifications of Debits Tax Act 1990
101 Subsection 3 (1), definition of exempt debit, paragraph (db)
substitute
(db) that is made for the purpose of recovering from the account holder an amount equal to an amount of tax paid or payable by the financial institution under a State taxing law as defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; or
102 After subsection 26 (7)
insert
(8) A certificate of exemption under this section is deemed to be an instrument made or having an effect under a law in force in Victoria within the meaning of the definition of State law in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
103 Section 61
omit
Part 2 Modifications of Financial Institutions Duty Act 1982
201 Section 21A
omit
202 After section 22
insert
22A. Dutiable deposits
Where, in the same period:
(a) a person makes dutiable deposits within this Act; and
(b) the person makes dutiable deposits within the Financial Institutions Duty Act 1982 of Victoria;
the person is deemed, for the purpose of section 22, to have made the total of those dutiable deposits in a Commonwealth place in that period.
22B. Reduction of dutiable deposits
Where a person is deemed, under section 22A, to have made dutiable deposits in a Commonwealth place, the amount of financial institutions duty payable by that person under subsection 21 (2) shall be reduced by the amount the person is liable to pay in respect of the same month under subsection 21 (2) of the Financial Institutions Duty Act 1982 of Victoria.
203 After section 32
insert
32A. Certificate or notice deemed to be an instrument
A certificate of approval of an account issued under this Part or a notice in writing given under section 30 is deemed to be an instrument made or having an effect under a law in force in Victoria within the meaning of the definition of State law in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
204 After section 33
insert
34. Dutiable receipts
Where, in the same period:
(a) a financial institution receives dutiable receipts within this Act; and
(b) the financial institution receives dutiable receipts within the Financial Institutions Duty Act 1982 of Victoria;
the financial institution is deemed, for the purpose of section 33, to have received the total of those dutiable receipts in a Commonwealth place in that period.
34A. Deemed registration of financial institution
A financial institution which:
(a) receives dutiable receipts within this Act; and
(b) receives dutiable receipts within the Financial Institutions Duty Act 1982 of Victoria; and
(c) is registered under section 33 of the Financial Institutions Duty Act 1982 of Victoria;
is deemed to be registered under section 33 of this Act.
205 After section 40
insert
41. Total dutiable deposits made in a Commonwealth place
Where, in the same period:
(a) a person makes dutiable deposits within this Act; and
(b) the person makes dutiable deposits within the Financial Institutions Duty Act 1982 of Victoria;
the person is deemed, for the purpose of section 40, to have made the total of those dutiable deposits in a Commonwealth place in that period.
41A. Deemed registration of person making dutiable deposits
A person who:
(a) makes dutiable deposits within this Act; and
(b) makes dutiable deposits within the Financial Institutions Duty Act 1982 of Victoria; and
(c) is registered under section 40 of the Financial Institutions Duty Act 1982 of Victoria;
is deemed to be registered under section 40 of this Act.
206 After section 44
insert
45. Registration or undertaking deemed to be an instrument
Registration under this Part or an undertaking accepted by the Commissioner under section 44 is deemed to be an instrument made or having an effect under a law in force in Victoria within the meaning of the definition of State law in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
207 Section 86
omit
Part 3 Modifications of Land Tax Act 1958
301 Section 6
omit
Her Majesty in aid of the Consolidated Fund
insert
the Crown in right of the Commonwealth in aid of the Consolidated Revenue Fund
302 Section 39
omit
Her Majesty
insert
the Crown in right of the Commonwealth
303 Subparagraph 90AA (6) (d) (i)
substitute
(i) apply the overpaid amount against any liability of the applicant to the Commonwealth, being a liability arising under, or by reason of, an applied law in respect of which the Commissioner exercises or performs a power, duty or function under an arrangement between the Governor-General and the Governor of the State of Victoria under subsection 9 (1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; and
304 Subsection 90AA (7)
omit
Consolidated Fund
insert
Consolidated Revenue Fund
305 Section 93
omit
Part 4 Modifications of Pay-roll Tax Act 1971
401 After section 8
insert
8AA. Wages deemed paid or payable in a Commonwealth place
(1) An employer who pays or is liable to pay taxable wages in a Commonwealth place in Victoria and elsewhere in Victoria shall be deemed, for the purposes of this Act, to have paid or be liable to pay those wages in a Commonwealth place in Victoria and shall be liable to pay pay-roll tax under section 8 accordingly.
(2) Where an employer’s liability to pay pay-roll tax under this Act is affected by subsection (1), the amount of pay-roll tax that the employer shall be required to pay in respect of a return period under section 8 shall be reduced by the amount of pay-roll tax that the employer is required to pay in respect of the same return period under the Pay-roll Tax Act 1971 of Victoria.
402 Section 9C
omit
403 After subsection 12 (2A)
insert
(3) Registration under this Part is deemed to be an instrument made or having an effect under a law in force in Victoria within the meaning of the definition of State law in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
404 Section 50
omit
Part 5 Modifications of Stamps Act 1958
501 Subsections 17 (1) and (3), 17A (1) and 24 (2)
omit
Her Majesty
insert
the Crown in right of the Commonwealth
502 Subparagraph 32AA (6) (d) (i)
omit
State,
insert
Commonwealth,
503 Subparagraph 32AA (6) (d) (i)
omit
an Act of which the Comptroller has the general administration;
insert
an applied law in respect of which the Comptroller exercises or performs a power, duty or function under an arrangement between the Governor‑General and the Governor of the State of Victoria under subsection 9 (1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;
504 Subsection 32AA (7)
omit
Consolidated Fund
insert
Consolidated Revenue Fund
505 Subsection 32A (3)
after
the Crown
insert
in right of the Commonwealth
506 Subsection 33 (5)
omit
Her Majesty
insert
the Crown in right of the Commonwealth
507 Subsection 33A (4)
omit
Valuer-General
insert
Australian Valuation Office
508 Subsection 40 (1)
omit
Her Majesty
insert
the Crown in right of the Commonwealth
509 Subsection 40A (8)
substitute
(8) A declaration under subsection (1) or a direction in writing under subsection (3) is deemed to be an instrument made or having an effect under a law in force in Victoria within the meaning of the definition of State law in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
510 After subsection 131AB (1)
insert
(1A) A person who:
(a) carries on rental business in Victoria outside a Commonwealth place and within a Commonwealth place; and
(b) is registered under Subdivision 13A of the Stamps Act 1958 of Victoria;
is deemed to be registered under Subdivision 13A of this Act.
511 After subsection 131AB (5)
insert
(6) Where:
(a) a person carries on rental business in Victoria outside a Commonwealth place and within a Commonwealth place; and
(b) the person receives amounts in respect of rental business carried on in Victoria outside a Commonwealth place (the Victorian receipts);
the person is deemed, for the purpose of subsection (5), to have received the Victorian receipts in respect of rental business carried on in Victoria within a Commonwealth place.
512 After subsection 131AC (1)
insert
(1A) A registered person who receives amounts in respect of rental agreements or special rental agreements in Victoria or in a Commonwealth place, other than amounts excluded under subsection (4), shall be deemed, for the purposes of this section, to receive those amounts in a Commonwealth place.
513 After subsection 131AC (2)
insert
(2A) Where a person is deemed, under subsection (1A), to receive amounts in respect of rental agreements in a Commonwealth place, the amount which the person is liable to pay under subsection (2) shall be reduced by the amount that the person is liable to pay in respect of the same month under subsection 131AC (2) of the Stamps Act 1958 of Victoria.
514 Section 131ACA
omit
515 Subsections 131AE (1) and 131AF (2)
omit
Her Majesty
insert
the Crown in right of the Commonwealth
516 Subsection 137I (3)
substitute
(3) In this section:
duty includes duty paid under the law of any State or Territory or under any other applied law in force in a Commonwealth place under the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.
517 Section 160
omit
Consolidated Fund.
insert
Consolidated Revenue Fund.
518 Section 166D
omit
Consolidated Fund
insert
Consolidated Revenue Fund
Note The heading to section 166D is amended by inserting ‘Revenue’ after ‘Consolidated’.
519 Section 167
omit
520 Third Schedule
omit first mention of
Her Majesty
insert
the Crown in right of the Commonwealth
Part 6 Modifications of Taxation Administration Act 1997
601 Subparagraph 20 (d) (i)
omit
State,
insert
Commonwealth,
602 Subparagraph 20 (d) (i)
omit
taxation law or another Act of which the Commissioner has the general administration;
insert
applied law in respect of which the Commissioner exercises or performs a power, duty or function under an arrangement between the Governor‑General and the Governor of the State of Victoria under subsection 9 (1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;
603 Subsection 22 (3)
omit
State.
insert
Commonwealth.
604 Section 44
omit
State
insert
Commonwealth
605 Subparagraph 92 (e) (i)
after
Ombudsman
insert
appointed under the Ombudsman Act 1973 of Victoria
606 Subparagraph 92 (e) (v)
substitute
(v) the Auditor-General appointed under the Audit Act 1994 of Victoria, or the Auditor-General appointed under the Auditor-General Act 1997, as appropriate;
607 Paragraph 96 (1) (b)
omit
Debits Tax Act 1990
insert
corresponding applied law to the Debits Tax Act 1990
608 Paragraph 96 (1) (c)
omit
Financial Institutions Duty Act 1982
insert
corresponding applied law to the Financial Institutions Duty Act 1982
609 Paragraph 96 (1) (d)
omit
Pay-roll Tax Act 1971.
insert
corresponding applied law to the Pay-roll Tax Act 1971.
610 Subsection 96 (3)
omit
Financial Institutions Duty Act 1982
insert
corresponding applied law to the Financial Institutions Duty Act 1982
611 Sections 121 and 136
omit
Part 7 Modification of Taxation Administration Regulations 1997
701 Schedule 2, item 1
after
Taxation Administration Act 1953
insert
Any State taxing law having effect by virtue of section 6 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth
Part 8 Modifications of Taxation (Reciprocal Powers) Act 1987
801 Subsection 3 (1), definition of corresponding law
omit
another State
insert
a State
802 Subsection 3 (1), definition of State Taxation Act
substitute
State Taxation Act means any applied law within section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth that corresponds to a State taxing law of Victoria.
803 Subsection 3 (2)
omit
The Governor in Council may, by Order published in the Government Gazette,
insert
The Commissioner may, by a declaration in writing,
804 Paragraph 3 (2) (a)
omit
another State
insert
a State
805 Subparagraph 3 (2) (a) (ii)
omit
the other State
insert
the State
806 Subsection 3A (1)
omit
The Governor in Council may, by Order published in the Government Gazette,
insert
The Commissioner may, by a declaration in writing,
807 Paragraph 3A (1) (a)
omit
another State
insert
a State
808 Paragraphs 3A (1) (a) and (b)
omit
the other State
insert
the State
Notes
1. Notified in the Commonwealth of Australia Gazette on 8 February 2001.
2. 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.
Applied law is defined in section 3 of the Act 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.
The notice is a disallowable instrument for the purposes of section 46A of the Commonwealth Acts Interpretation Act 1901.