Document ID: chunk:federal_register_of_legislation:F2013L02055:body:0:p3
Version: federal_register_of_legislation:F2013L02055
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to any extent, to or in relation to the same event, state of affairs or transaction; and

                (b)          the person is required or permitted, or could be required or permitted, to take the action under both the corresponding Victorian taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and

                (c)          the person has taken the action in accordance with the corresponding Victorian taxing law; and

                (d)          the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires.

           (2)          If subsection (1) applies to a person in relation to an event, state of affairs or transaction, the Commissioner of State Revenue may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied Victorian law in relation to the event, state of affairs or transaction.

       8.      Repeal of Notice

       The Commonwealth Places (Mirror Taxes)(Modification of Applied Laws - Victoria) Notice 2001 is repealed.

Hon. Michael O'Brien MP
Treasurer of Victoria