New South Wales Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1998 - SECT 2

2 Commencement

(1) This Act commences on a day or days to be appointed by proclamation, except as provided by subsection (2).

(2) When an arrangement has been made with the Commonwealth under section 5, section 7 is deemed to have come into operation on 6 October 1997.

Note: The operation of this Act and the Commonwealth Act will depend on the making of an arrangement under section 5 of this Act and section 9 of the Commonwealth Act. As soon as the arrangement is made, the State taxing laws are taken to have always applied in relation to Commonwealth places in the State, but not so as to impose any liability for tax for things that happened before 6 October 1997.