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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Commonwealth Places (Mirror Taxes
Administration) Act 1999
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 2
3. Definitions 2
4. This Act binds the Crown 3
PART 2--ADMINISTRATION AND OPERATION OF STATE
TAXING LAWS AS APPLIED LAWS IN RELATION TO
COMMONWEALTH PLACES 5
5. Arrangements with Commonwealth 5
6. Variation and revocation of arrangements 5
7. Exercise of powers etc. by State authorities 5
PART 3--PROCEEDINGS 6
8. Continuation of proceedings if place found not to be a
Commonwealth place 6
9. Objection not allowable on ground of duplicate proceedings 6
10. Proceedings on certain appeals 6
11. Certificates about ownership of land 7
PART 4--VALIDATION AND SAVING 8
12. Validation of things purportedly done under an applied law 8
13. Provisions as to operation of applied law and State taxing law if a
place ceases to be a Commonwealth place 8
14. Provisions as to operation of State taxing law if a place becomes
a Commonwealth place 9
PART 5--MISCELLANEOUS 11
15. Instruments referring to applied law 11
16. Appropriation 11
i
532137B.I1-4/5/99
Clause Page
17. Double jeopardy 11
18. Regulations 11
PART 6--CONSEQUENTIAL AMENDMENT OF STATE LAWS 13
19. Amendment of State laws 13
__________________
SCHEDULE--Amendment of State laws 14
NOTES 18
ii
532137B.I1-4/5/99
PARLIAMENT OF VICTORIA
A BILL
to provide for the administration and operation of State taxing laws
that are applied as Commonwealth laws in relation to Commonwealth
places, to make consequential amendments to State taxing laws and
for other purposes.
Commonwealth Places (Mirror Taxes
Administration) Act 1999
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to provide for the
administration and operation of State taxing laws
5 that are applied as Commonwealth laws in relation
to Commonwealth places.
1
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 2
Act No.
2. Commencement1
(1) This Act (except Part 6 and the Schedule) comes
into operation on the day on which it receives the
Royal Assent.
5 (2) Part 6 and the Schedule come into operation on a
day to be proclaimed, which must be a day on or
after the day on which an arrangement is made
under section 5.
3. Definitions
10 In this Act--
"applied law" means the provisions of a State
taxing law that apply in relation to a
Commonwealth place in accordance with the
Commonwealth Act;
15 "Commonwealth Act" means the
Commonwealth Places (Mirror Taxes) Act
1998 of the Commonwealth;
"Commonwealth place" means a place in the
State acquired by the Commonwealth for
20 public purposes;
"Commonwealth Constitution" means the
Constitution of the Commonwealth;
"corresponding applied law", in relation to a
State taxing law, means an applied law that
25 corresponds to the State taxing law;
"excluded by section 52(i) of the
Commonwealth Constitution" means
inapplicable by reason only of the operation
of section 52 of the Commonwealth
30 Constitution in relation to Commonwealth
places;
"in relation to", when used in relation to a
Commonwealth place or a place that was a
Commonwealth place, means in, or in
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s. 2
4
Act No.
relation to, the Commonwealth place or
former Commonwealth place;
"proceedings" means any proceedings, whether
civil or criminal and whether original or
5 appellate;
"State authority" means any of the following--
(a) the Governor, a Minister or a member
of the Executive Council of the State;
(b) a court of the State;
10 (c) a person who holds office as a member
of a court of the State;
(d) a body created by or under the law of
the State;
(e) an officer or employee of the State, or
15 of a body referred to in paragraph (d);
"State law" means--
(a) any law in force in the State, whether
written or unwritten; and
(b) any instrument made or having effect
20 under a law referred to in paragraph
(a)--
but does not include a law of the
Commonwealth, whether written or
unwritten, or an instrument made or having
25 effect under such a law;
"State taxing law" means a State law that is a
State taxing law within the meaning of the
Commonwealth Act.
4. This Act binds the Crown
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This Act binds the Crown in right of the State and,
in so far as the legislative power of the State
permits, in all its other capacities.
_______________
5
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 5
Act No.
PART 2--ADMINISTRATION AND OPERATION OF STATE
TAXING LAWS AS APPLIED LAWS IN RELATION TO
COMMONWEALTH PLACES
5. Arrangements with Commonwealth
5 The Governor may make an arrangement with the
Governor-General of the Commonwealth in
relation to the exercise or performance of a power,
duty or function (not being a power, duty or
function involving the exercise of judicial power)
10 by a State authority under an applied law.
6. Variation and revocation of arrangements
The Governor may arrange with the Governor-
General for the variation or revocation of an
arrangement made under section 5.
15 7. Exercise of powers etc. by State authorities
Despite any State law, a State authority has any
power, duty or function that the Commonwealth
Act authorises or requires the authority to exercise
or perform.
20 _______________
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 8
Act No.
PART 3--PROCEEDINGS
8. Continuation of proceedings if place found not to be a
Commonwealth place
If--
5 (a) proceedings have been commenced in a
court under a law as an applied law; and
(b) the court is satisfied that the State taxing law
that corresponds to that law is not excluded
by section 52(i) of the Commonwealth
10 Constitution--
then the proceedings must be continued as though
they had been commenced under the State taxing
law.
9. Objection not allowable on ground of duplicate
15 proceedings
In any proceedings under a State taxing law, an
objection must not be allowed merely on the
ground that proceedings have been commenced,
or are pending, under a corresponding applied
20 law.
10. Proceedings on certain appeals
(1) This section applies to an appeal from a judgment,
decree, order or sentence of a court in proceedings
under a law as an applied law.
25 (2) If the court is satisfied that the State taxing law
that corresponds to that law is not excluded by
section 52(i) of the Commonwealth Constitution,
then the court must deal with the appeal as
though--
30 (a) the proceedings in relation to which the
appeal was brought had been brought under
the State taxing law; and
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 11
Act No.
(b) the judgment, decree, order or sentence had
been given or made in proceedings brought
under the State taxing law.
11. Certificates about ownership of land
5 (1) In proceedings under a State taxing law (or
purporting to be under a State taxing law) in
which any question arises as to whether a place is
a Commonwealth place, a certificate in writing
given by an authorised person about any of the
10 following matters relating to land is evidence of
the matters stated in the certificate--
(a) the ownership of the land, or of an estate or
interest in the land, on a date or during a
period specified in the certificate;
15 (b) the existence and ownership of a right in
respect of the land, on a date or during a
period specified in the certificate.
(2) A document that purports to be a certificate
referred to in sub-section (1) is to be regarded as
20 being such a certificate, and to have been duly
given, unless the contrary is proved.
(3) In this section--
"authorised person" means a person who is a
delegate, in respect of any power or function,
25 under section 139 of the Lands Acquisition
Act 1989 of the Commonwealth.
_______________
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 12
Act No.
PART 4--VALIDATION AND SAVING
12. Validation of things purportedly done under an
applied law
If--
5 (a) something purports to have been done under
a law as an applied law; and
(b) the State taxing law that corresponds to that
law is not excluded by section 52(i) of the
Commonwealth Constitution--
10 then that thing is to be regarded as having been
done under the State taxing law.
13. Provisions as to operation of applied law and State
taxing law if a place ceases to be a Commonwealth
place
15 (1) This section applies if an applied law ceases, or
ceased, to have effect in relation to a place at a
particular time because the place ceases, or
ceased, to be a Commonwealth place at that time.
(2) The State taxing law to which the applied law
20 corresponded immediately before that time--
(a) applies, or is to be regarded as having
applied, in relation to that place from that
time; and
(b) is to be read and construed as though it
25 provided expressly that it was intended to
apply in relation to the place from that time.
(3) The following things are not affected--
(a) any right, privilege, obligation or liability
acquired, accrued or incurred under the
30 applied law;
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s. 14
Act No.
(b) any penalty, forfeiture or punishment
incurred in respect of an offence against the
applied law;
(c) any investigation, legal proceeding or
5 remedy in respect of any right, privilege,
obligation, liability, penalty, forfeiture or
punishment referred to in paragraph (a) or
(b).
(4) Any penalty, forfeiture or punishment referred to
10 in sub-section (3)(b) may be imposed as if the
applied law had not ceased to have effect.
(5) An investigation, legal proceeding or remedy
referred to in sub-section (3)(c) may be instituted,
continued or enforced as if the applied law had
15 not ceased to have effect.
14. Provisions as to operation of State taxing law if a
place becomes a Commonwealth place
(1) This section applies if a State taxing law ceases,
or ceased, to have effect in relation to a place at a
20 particular time because the place becomes, or
became, a Commonwealth place at that time.
(2) The following things are not affected--
(a) the previous operation of the State taxing
law before that time;
25 (b) any right, privilege, obligation or liability
acquired, accrued or incurred under the State
taxing law;
(c) any penalty, forfeiture or punishment
incurred in respect of an offence against the
30 State taxing law;
(d) any investigation, legal proceeding or
remedy in respect of any right, privilege,
obligation, liability, penalty, forfeiture or
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 14
Act No.
punishment referred to in paragraph (b) or
(c).
(3) Any penalty, forfeiture or punishment referred to
in sub-section (2)(c) may be imposed as if the
5 State taxing law had not ceased to have effect.
(4) An investigation, legal proceeding or remedy
referred to in sub-section (2)(d) may be instituted,
continued or enforced as if the State taxing law
had not ceased to have effect.
10 _______________
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s. 15
18
Act No.
PART 5--MISCELLANEOUS
15. Instruments referring to applied law
(1) This section applies to an instrument or other
writing that relates to an act, matter or thing that
5 has a connection with a Commonwealth place.
(2) In so far as--
(a) the instrument or writing contains a
reference to a law as an applied law; and
(b) the State taxing law that corresponds to that
10 law is not excluded by section 52(i) of the
Commonwealth Constitution--
the reference has effect as if it were a reference to
the State taxing law.
16. Appropriation
15 Any liability of the State--
(a) to pay money to the Commonwealth to
enable it to comply with section 23(1) of the
Commonwealth Act; or
(b) under an arrangement with the
20 Commonwealth under section 5--
is to be met out of the Consolidated Fund which is
appropriated to the necessary extent.
17. Double jeopardy
If an act or omission constitutes an offence under
25 both a law of the State and an applied law and the
offender has been punished for the offence under
the applied law, the offender shall not be liable to
be punished for the offence under the law of the
State.
30 18. Regulations
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Commonwealth Places (Mirror Taxes Administration) Act 1999
Act No.
The Governor in Council may make regulations
for or with respect to any matter or thing
necessary to be prescribed to give effect to this
Act.
5 _______________
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Commonwealth Places (Mirror Taxes Administration) Act 1999
s. 19
Act No.
PART 6--CONSEQUENTIAL AMENDMENT OF STATE
LAWS
19. Amendment of State laws
An Act specified in the heading to an item in the
5 Schedule is amended as set out in that item.
__________________
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Commonwealth Places (Mirror Taxes Administration) Act 1999
Sch.
Act No.
SCHEDULE
Section 19
AMENDMENT OF STATE LAWS
1. Debits Tax Act 1990
5 1.1 In section 3(1), in the definition of "exempt debit", after
paragraph (da) insert--
"(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
10 corresponding applied law to a State taxing law as
defined in section 3 of the Commonwealth Places
(Mirror Taxes) Act 1998 of the Commonwealth; or".
1.2 After section 3(9) insert--
'(10) The definition of "exempt debit" in sub-section (1), as
15 amended by item 1.1 of the Schedule to the
Commonwealth Places (Mirror Taxes
Administration) Act 1999 applies, and must be taken
to have always applied, on and from 6 October 1997.'.
2. Financial Institutions Duty Act 1982
20 After section 21 insert--
'21A. Financial institutions duty paid under corresponding
applied law
(1) In this section--
"Commonwealth place deposits" means the total
25 amount deposited by a person during a month
with a financial institution (other than a
registered financial institution, an exempt
financial institution or the Reserve Bank of
Australia) in Commonwealth places in Victoria;
30 "corresponding applied law" means the provisions
of the Financial Institutions Act 1982 that
would apply in relation to each place in
Victoria that is a Commonwealth place,
pursuant to section 6(2) of the Commonwealth
35 Places (Mirror Taxes) Act 1998 of the
Commonwealth, if those provisions were
"excluded provisions" within the meaning of
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Sch.
Act No.
section 6(1) of the Commonwealth Places
(Mirror Taxes) Act 1998 of the
Commonwealth.
(2) For the purposes of ascertaining the amount of
5 financial institutions duty payable under section 21 by
a person who during a month deposits money in
Victoria and makes Commonwealth place deposits,
there shall be deducted from the amount payable
under section 21 the amount payable by the person
10 under section 21 of the corresponding applied law.
(3) This section applies, and must be taken to have
always applied, on and from 6 October 1997.'.
3. Pay-roll Tax Act 1971
After section 9B insert--
15 '9C. Pay-roll tax paid under corresponding applied law
(1) In this section--
"Commonwealth place wages" means wages that
would be taxable wages within the meaning of
the corresponding applied law if the
20 corresponding applied law applied in relation to
each place in Victoria that is a Commonwealth
place;
"corresponding applied law" means the provisions
of the Pay-roll Tax Act 1971 that would apply
25 in relation to each place in Victoria that is a
Commonwealth place, pursuant to section 6(2)
of the Commonwealth Places (Mirror Taxes)
Act 1998 of the Commonwealth, if those
provisions were "excluded provisions" within
30 the meaning of section 6(1) of the
Commonwealth Places (Mirror Taxes) Act
1998 of the Commonwealth.
(2) For the purposes of ascertaining the pay-roll tax
payable under this Act by an employer who during a
35 return period pays taxable wages and Commonwealth
place wages, there shall be deducted from the amount
of pay-roll tax payable by the employer under this Act
the amount of pay-roll tax payable by the employer
under section 8 of the corresponding applied law.
40 (3) This section applies, and must be taken to have
always applied, on and from 6 October 1997.'.
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4. Stamps Act 1958
4.1 After section 131AC insert--
'131ACA. Stamp duty paid under corresponding applied law
(1) In this section--
5 "Commonwealth place receipts" means amounts
that would be treated as having been received
for the purposes of the corresponding applied
law if the corresponding applied law applied in
relation to each place in Victoria that is a
10 Commonwealth place;
"corresponding applied law" means the provisions
of subdivision (13A) of Division 3 of Part II of
the Stamps Act 1958 that would apply in
relation to each place in Victoria that is a
15 Commonwealth place, pursuant to section 6(2)
of the Commonwealth Places (Mirror Taxes)
Act 1998 of the Commonwealth, if those
provisions were "excluded provisions" within
the meaning of section 6(1) of the
20 Commonwealth Places (Mirror Taxes) Act
1998 of the Commonwealth.
(2) For the purposes of ascertaining the amount payable
under this Act by a person who during a month
receives amounts referred to in section 131AC(1) and
25 Commonwealth place receipts, there shall be
deducted from the amount payable by the person
under section 131AC(2) the amount payable by the
person under section 131AC(2) of the corresponding
applied law.
30 (3) This section applies, and must be taken to have
always applied, on and from 6 October 1997.'.
4.2 In section 137I(1) after "Commonwealth" insert "or under
an applied law in force in a Commonwealth place pursuant
to the Commonwealth Places (Mirror Taxes) Act 1998 of
35 the Commonwealth".
4.3 In section 137I for sub-section (3) substitute--
'(3) In this section, "duty" includes duty paid under the
law of any other State or of a Territory of the
Commonwealth or under an applied law in force in a
40 Commonwealth place pursuant to the Commonwealth
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Commonwealth Places (Mirror Taxes Administration) Act 1999
Sch.
Act No.
Places (Mirror Taxes) Act 1998 of the
Commonwealth.
(4) Sub-section (1) as amended by item 4.2 of the
Schedule to the Commonwealth Places (Mirror
5 Taxes Administration) Act 1999 and sub-section (3)
as substituted by item 4.3 of that Schedule apply, and
must be taken to have always applied, on and from
6 October 1997.'.
5. Taxation Administration Act 1997
10 For section 121 substitute--
"121. Appropriation of Consolidated Fund
(1) If the Commissioner is authorised or required--
(a) to pay an amount under this Act; or
(b) to pay an amount under the corresponding
15 applied law to this Act, pursuant to an
arrangement between the Governor-General of
the Commonwealth and the Governor of the
State under section 9(1) of the Commonwealth
Places (Mirror Taxes) Act 1998 of the
20 Commonwealth--
the amount is to be paid from the Consolidated Fund
which is appropriated by the section to the necessary
extent.
(2) This section as substituted by item 5 of the Schedule
25 to the Commonwealth Places (Mirror Taxes
Administration) Act 1999 applies, and must be taken
to have always applied, on and from 6 October
1997.".
30
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Commonwealth Places (Mirror Taxes Administration) Act 1999
Notes
Act No.
NOTES
1
S. 2: 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.
By Authority. Government Printer for the State of Victoria.
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Act No.
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532137B.I1-4/5/99
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