Commonwealth Places (Mirror Taxes) Regulations 2000
Statutory Rules No. 66, 2000
made under the
Commonwealth Places (Mirror Taxes) Act 1998
Compilation No. 9
Compilation date: 15 December 2020
Includes amendments up to: F2020L01610
Registered: 12 January 2021
About this compilation
This compilation
This is a compilation of the Commonwealth Places (Mirror Taxes) Regulations 2000 that shows the text of the law as amended and in force on 15 December 2020 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
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 (www.legislation.gov.au). 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.
Application, saving and transitional provisions for provisions and amendments
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.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
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.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
1 Name of Regulations
3 Definition
4 Prescribed State taxing laws—land taxes (Act s 3)
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
1 Name of Regulations
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
3 Definition
In these Regulations:
Act means the Commonwealth Places (Mirror Taxes) Act 1998.
4 Prescribed State taxing laws—land taxes (Act s 3)
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.
Item | State | Law |
1 | New South Wales | Land Tax Act 1956 Land Tax Management Act 1956 |
2 | Victoria | Duties Act 2000 Land Tax Act 2005 Payroll Tax Act 2007 |
3 | Queensland | Duties Act 2001 Land Tax Act 1915 Land Tax Act 2010 Taxation Administration Act 2001 |
4 | Western Australia | Debits Tax Act 2002 Debits Tax Assessment Act 2002 Duties Act 2008 Metropolitan Region Improvement Tax Act 1959 Land Tax Act 2002 Land Tax Assessment Act 2002 Pay‑roll Tax Act 2002 Pay‑roll Tax Assessment Act 2002 Taxation Administration Act 2003 |
5 | South Australia | Land Tax Act 1936 Payroll Tax Act 2009 |
6 | Tasmania | Duties Act 2001 Land Tax Act 2000 Payroll Tax Act 2008 |
Endnotes
Endnote 1—About the endnotes
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
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
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.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
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.
Misdescribed amendments
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.
Endnote 2—Abbreviation key
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 = Legislation Act 2003 | Sch = Schedule(s) |
LIA = Legislative Instruments Act 2003 | 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 | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
Number and year | FRLI registration or gazettal | Commencement | Application, saving and transitional provisions |
66, 2000 | 4 May 2000 | 4 May 2000 (r 2) |
|
14, 2002 | 21 Feb 2002 | Sch 2: 1 July 2001 (r 2(b)) | — |
227, 2005 | 10 Oct 2005 (F2005L02730) | Sch 2: 1 July 2003 (r 2(b)) | — |
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)) | — |
Name | Registration | Commencement | Application, saving and transitional provisions |
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) | — |
Endnote 4—Amendment history
Provision affected | How affected |
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 |