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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
COMMONWEALTH PLACES
(MIRROR TAXES
ADMINISTRATION) BILL
1999
Queensland
COMMONWEALTH PLACES (MIRROR
TAXES ADMINISTRATION) BILL 1999
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Act binds the Crown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
PART 2--ADMINISTRATION AND OPERATION OF STATE
TAXING LAWS AS APPLIED LAWS IN RELATION TO
COMMONWEALTH PLACES
4 Arrangements with Commonwealth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Exercise of powers etc. by State authorities . . . . . . . . . . . . . . . . . . . . . . . . . 5
PART 3--PROCEEDINGS
6 Continuation of proceedings if place found not to be a
Commonwealth place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
7 Objection not allowable on ground of duplicate proceedings . . . . . . . . . . . 5
8 Proceedings on certain appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
9 Certificates about ownership of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
PART 4--VALIDATION AND SAVING
10 Validation of things purportedly done under an applied law . . . . . . . . . . . . 6
11 Provisions as to operation of applied law and State taxing law if
a place ceases to be a Commonwealth place . . . . . . . . . . . . . . . . . . . . . . . . 7
12 Provisions as to operation of State taxing law if a place becomes
a Commonwealth place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
PART 5--MISCELLANEOUS
13 Instruments referring to applied law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
14 Regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
2
Commonwealth Places (Mirror Taxes
Administration)
PART 6--AMENDMENT OF LAND TAX ACT 1915
15 Act amended in pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
16 Amendment of s 9AA (General rebate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
17 Amendment of s 62 (Application of certain amendments) . . . . . . . . . . . . . 9
SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . 10
DICTIONARY
1999
A BILL
FOR
An Act to provide for the administration and operation of State taxing
laws that are applied as Commonwealth laws in relation to
Commonwealth places, and for other purposes
s1 4 s4
Commonwealth Places (Mirror Taxes
Administration)
The Parliament of Queensland enacts-- 1
ART 1--PRELIMINARY 2
P
title 3
Short
Clause 1. This Act may be cited as the Commonwealth Places (Mirror Taxes 4
Administration) Act 1999. 5
6
Definitions
Clause 2. The dictionary in the schedule defines particular words used in this 7
Act. 8
binds the Crown 9
Act
Clause 3. This Act binds the State and, in so far as the legislative power of the 10
State permits, the Commonwealth and the other States. 11
ART 2--ADMINISTRATION AND OPERATION OF 12
P
STATE TAXING LAWS AS APPLIED LAWS IN 13
RELATION TO COMMONWEALTH PLACES 14
with Commonwealth 15
Arrangements
Clause 4.(1) The Governor may make an arrangement with the 16
Governor-General in relation to the exercise or performance of a power, 17
duty or function (not being a power, duty or function involving the exercise 18
of judicial power) by a State authority under an applied law. 19
(2) The Governor may arrange with the Governor-General for the 20
variation or revocation of an arrangement made under this section. 21
s5 5 s8
Commonwealth Places (Mirror Taxes
Administration)
of powers etc. by State authorities 1
Exercise
Clause 5. Despite any State law, a State authority has any power, duty or 2
function that the Commonwealth Act authorises or requires the authority to 3
exercise or perform. 4
PART 3--PROCEEDINGS 5
of proceedings if place found not to be a 6
Continuation
Commonwealth place 7
Clause 6. If-- 8
(a) proceedings have been commenced in a court under a law as an 9
applied law; and 10
(b) the court is satisfied that the State taxing law that corresponds to 11
that law is not excluded by section 52(i) of the Commonwealth 12
Constitution; 13
then the proceedings must be continued as though they had been 14
commenced under the State taxing law. 15
not allowable on ground of duplicate proceedings 16
Objection
Clause 7. In any proceedings under a State taxing law, an objection must not be 17
allowed merely on the ground that proceedings have been commenced, or 18
are pending, under a corresponding applied law. 19
on certain appeals 20
Proceedings
Clause 8.(1) This section applies to an appeal from a judgment, decree, order or 21
sentence of a court in proceedings under a law as an applied law. 22
(2) If the court is satisfied that the State taxing law that corresponds to 23
that law is not excluded by section 52(i) of the Commonwealth 24
Constitution, then the court must deal with the appeal as though-- 25
s9 6 s 10
Commonwealth Places (Mirror Taxes
Administration)
(a) the proceedings in relation to which the appeal was brought had 1
been brought under the State taxing law; and 2
(b) the judgment, decree, order or sentence had been given or made in 3
proceedings brought under the State taxing law. 4
about ownership of land 5
Certificates
Clause 9.(1) In proceedings under a State taxing law (or purporting to be under a 6
State taxing law) in which any question arises as to whether a place is a 7
Commonwealth place, a certificate in writing given by an authorised person 8
about any of the following matters relating to land is evidence of the matters 9
stated in the certificate-- 10
(a) the ownership of the land, or of an estate or interest in the land, on 11
a date or during a period specified in the certificate; 12
(b) the existence and ownership of a right in respect of the land, on a 13
date or during a period specified in the certificate. 14
(2) A document that purports to be a certificate referred to in 15
subsection (1) must be regarded as being such a certificate, and to have been 16
duly given, unless the contrary is proved. 17
(3) In this section-- 18
"authorised person" means a person who is a delegate, in respect of any 19
power or function, under section 139 of the Lands Acquisition Act 20
1989 (Cwlth). 21
ART 4--VALIDATION AND SAVING 22
P
of things purportedly done under an applied law 23
Validation
Clause 10. If-- 24
(a) something purports to have been done under a law as an applied 25
law; and 26
(b) the State taxing law that corresponds to that law is not excluded 27
s 11 7 s 11
Commonwealth Places (Mirror Taxes
Administration)
by section 52(i) of the Commonwealth Constitution; 1
then that thing must be regarded as having been done under the State taxing 2
law. 3
as to operation of applied law and State taxing law if a 4
Provisions
place ceases to be a Commonwealth place 5
Clause 11.(1) This section applies if an applied law ceases, or ceased, to have 6
effect in relation to a place at a particular time because the place ceases, or 7
ceased, to be a Commonwealth place at that time. 8
(2) The State taxing law to which the applied law corresponded 9
immediately before that time-- 10
(a) applies, or must be regarded as having applied, in relation to that 11
place from that time; and 12
(b) must be read and construed as though it provided expressly that it 13
was intended to apply in relation to that place from that time. 14
(3) The following things are not affected-- 15
(a) any right, privilege, obligation or liability acquired, accrued or 16
incurred under the applied law; 17
(b) any penalty, forfeiture or punishment incurred in respect of an 18
offence against the applied law; 19
(c) any investigation, legal proceeding or remedy in respect of any 20
right, privilege, obligation, liability, penalty, forfeiture or 21
punishment referred to in paragraph (a) or (b). 22
(4) Any penalty, forfeiture or punishment referred to in subsection (3)(b) 23
may be imposed as if the applied law had not ceased to have effect. 24
(5) An investigation, legal proceeding or remedy referred to in 25
subsection (3)(c) may be instituted, continued or enforced as if the applied 26
law had not ceased to have effect. 27
s 12 8 s 13
Commonwealth Places (Mirror Taxes
Administration)
as to operation of State taxing law if a place becomes a 1
Provisions
Commonwealth place 2
Clause 12.(1) This section applies if a State taxing law ceases, or ceased, to have 3
effect in relation to a place at a particular time because the place becomes, or 4
became, a Commonwealth place at that time. 5
(2) The following things are not affected-- 6
(a) the previous operation of the State taxing law before that time; 7
(b) any right, privilege, obligation or liability acquired, accrued or 8
incurred under the State taxing law; 9
(c) any penalty, forfeiture or punishment incurred in respect of an 10
offence against the State taxing law; 11
(d) any investigation, legal proceeding or remedy in respect of any 12
right, privilege, obligation, liability, penalty, forfeiture or 13
punishment referred to in paragraph (b) or (c). 14
(3) Any penalty, forfeiture or punishment referred to in subsection (2)(c) 15
may be imposed as if the State taxing law had not ceased to have effect. 16
(4) An investigation, legal proceeding or remedy referred to in 17
subsection (2)(d) may be instituted, continued or enforced as if the State 18
taxing law had not ceased to have effect. 19
PART 5--MISCELLANEOUS 20
referring to applied law 21
Instruments
Clause 13.(1) This section applies to an instrument or other writing that relates to 22
an act, matter or thing that has a connection with a Commonwealth place. 23
(2) In so far as-- 24
(a) the instrument or writing contains a reference to a law as an 25
applied law; and 26
(b) the State taxing law that corresponds to that law is not excluded 27
s 14 9 s 17
Commonwealth Places (Mirror Taxes
Administration)
by section 52(i) of the Commonwealth Constitution; 1
the reference has effect as if it were a reference to the State taxing law. 2
power 3
Regulation-making
Clause 14. The Governor in Council may make regulations under this Act. 4
ART 6--AMENDMENT OF LAND TAX ACT 1915 5
P
amended in pt 6 6
Act
Clause 15. This part amends the Land Tax Act 1915. 7
of s 9AA (General rebate) 8
Amendment
Clause 16. Section 9AA, `5%'-- 9
omit, insert-- 10
`15%'. 11
of s 62 (Application of certain amendments) 12
Amendment
Clause 17. Section 62 13
insert-- 14
`(2) This Act, as amended by the Commonwealth Places (Mirror Taxes 15
Administration) Act 1999, part 6, applies to land tax levied for the financial 16
year beginning on 1 July 1999 and each subsequent financial year.'. 17
18
10
Commonwealth Places (Mirror Taxes
Administration)
SCHEDULE 1
¡
DICTIONARY 2
section 2 3
4
"applied law" means the provisions of a State taxing law that apply in 5
relation to a Commonwealth place in accordance with the 6
Commonwealth Act. 7
"Commonwealth Act" means the Commonwealth Places (Mirror Taxes) 8
Act 1998 (Cwlth). 9
"Commonwealth place" means a place in the State acquired by the 10
Commonwealth for public purposes. 11
"corresponding applied law", in relation to a State taxing law, means an 12
applied law that corresponds to the State taxing law. 13
"excluded by section 52(i) of the Commonwealth Constitution" means 14
inapplicable by reason only of the operation of section 52 of the 15
Commonwealth Constitution in relation to Commonwealth places. 16
"in relation to", when used in relation to a Commonwealth place or a place 17
that was a Commonwealth place, means in, or in relation to, the 18
Commonwealth place or former Commonwealth place. 19
"proceedings" means any proceedings, whether civil or criminal and 20
whether original or appellate. 21
"State authority" means any of the following-- 22
(a) the Governor, a Minister or a member of the Executive Council 23
of the State; 24
(b) a court of the State; 25
(c) a person who holds office as a member of a court of the State; 26
(d) a body created by or under the law of the State; 27
11
Commonwealth Places (Mirror Taxes
Administration)
SCHEDULE (continued)
(e) an officer or employee of the State, or of a body referred to in 1
paragraph (d). 2
"State law" means-- 3
(a) any law in force in the State, whether written or unwritten; and 4
(b) any instrument made or having effect under a law referred to in 5
paragraph (a); 6
but does not include a law of the Commonwealth, whether written or 7
unwritten, or an instrument made or having effect under such a law. 8
"State taxing law" means a State law that is a State taxing law within the 9
meaning of the Commonwealth Act. 10
11
© State of Queensland 1999
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