Victorian Consolidated Legislation

Commonwealth Places (Mirror Taxes Administration) Act 1999 - SECT 13

Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place

13. Provisions as to operation of applied law and State taxing law if a place
ceases to be a Commonwealth place



(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 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 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 applied law;

   (b)  any penalty, forfeiture or punishment incurred in respect of an
        offence against the applied law;

   (c)  any investigation, legal proceeding or 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 in subsection (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 subsection
(3)(c) may be instituted, continued or enforced as if the applied law had not
ceased to have effect.