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Commonwealth Places (Mirror Taxes) Regulations 2000

Authoritative Version
SR 2000 No. 66 Regulations as amended, taking into account amendments up to Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020
Administered by: Treasury
Registered 12 Jan 2021
Start Date 15 Dec 2020
Table of contents.

Commonwealth Coat of Arms of Australia

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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........................................................................... 1

3............ Definition............................................................................................ 1

4............ Prescribed State taxing laws—land taxes (Act s 3)............................. 1

Endnotes                                                                                                                                      2

Endnote 1—About the endnotes                                                                              2

Endnote 2—Abbreviation key                                                                                  3

Endnote 3—Legislation history                                                                               4

Endnote 4—Amendment history                                                                             5

 


  

  

  

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))
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))

 

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