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9.12.1999 MIRROR.NOT AL 5.DT 9 Decanter 1999 12:20pm

Commonwealth Places (Mirror Taxes) (Modification of Applied Laws — South Australia) Notice 1999

I, Robert Ivan Lucas, Treasurer of South Australia, acting under subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998, prescribe the modification of the applied laws in relation to Commonwealth places in South Australia set out in Schedule 1.

This notice is taken to have commenced on 6 October 1997.

Dated 17/1/2000

Treasurer of South Australia

Schedule 1 Modification of applied laws

      1 Each applied law is modified by the addition of a provision to the following effect:

            (1) "This applied law is to be read together with its corresponding State taxing law as a single body of law.".

            (2) The principle in subclause (1) is subject to any express exceptions and qualifications prescribed under the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia or the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

Notes

      1. Subsection 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth authorises the Treasurer of a State to prescribe, by notice in writing, modifications of the applied laws of the State, other than modifications for the purpose of overcoming a difficulty that arises from the requirements of the Constitution. Paragraph 8(5)(a) of that Act provides that modifications made under section 8 may be expressed to take effect from a date that is earlier than the date on which the modifications are notified in the Gazette.

      Applied law is defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth to mean the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Act. State taxing law and Commonwealth place are also defined in section 3 of the Act.

      2. The notice is a disallowable instrument for the purposes of section 46A of the Acts interpretation Act 1901 of the Commonwealth.

      3. Section 7 of the Commonwealth Places (Mirror Taxes Administration) Act 1999 of South Australia authorises the modification or State taxing laws by regulation.