Victorian Consolidated Legislation

Commonwealth Places (Mirror Taxes Administration) Act 1999 - SECT 3

Definitions

3. Definitions



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;

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
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 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 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 relation to, the Commonwealth place
or former Commonwealth place;

proceedings means any proceedings, whether civil or criminal and whether
original or 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;

   (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 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 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 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.