Document ID: chunk:federal_register_of_legislation:F2013L02055:body:0:p1
Version: federal_register_of_legislation:F2013L02055
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Commonwealth Places (Mirror Taxes)
(Modification of Applied Law - Victoria)
Notice 2013

Made by the Treasurer of the State of Victoria, under the Commonwealth Places (Mirror Taxes) Act 1998 section 8(2) of the Commonwealth and the Commonwealth Places (Mirror Taxes Administration) Act 1999 section 7 of Victoria:

      1. Citation.

      This Notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Law - Victoria) Notice 2013.

    2.        Commencement

      This Notice comes into operation on the day after the day on which it is registered under the Legislative Instruments Act 2003 of the Commonwealth.

    3.        When modifications have effect

      This Notice has effect on and from 8 February 2001.

      Note: Modifications prescribed in a notice under section 8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section 8(5) of the Act.

    4.        Definitions

      In this notice:

      applied Victorian law means the provisions of a Victorian taxing law that apply in relation to Commonwealth place in accordance with the Act;

      Commonwealth place has the meaning section 3 of the Act;

      corresponding Victorian taxing law, in relation to an applied Victorian law, means the Victorian taxing law to which the applied Victorian law corresponds;

      non-Commonwealth place means a place that is not a Commonwealth place;

      State modification means any modification with which a Victorian taxing law is to be read and construed because of the operation of section 7A of the Victorian Mirror Taxes Administration Act as a law of Victoria;

      tax includes fees, charges or other imposts;

      the Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

      the Notice means the Commonwealth Places (Mirror Taxes) (Modification of Applied Law - Victoria) Notice 2001;

      the Victorian Mirror Taxes Administration Act means the Commonwealth Places (Mirror Taxes Administration) Act 1999 of Victoria;

      Victorian taxing law means a law of the State of Victoria that is a State taxing law within the meaning given by section 3 of the Act.

    5.        Modification of applied laws

           (1)          Each applied Victorian law is modified so that it applies without any State modification of the corresponding Victorian taxing law.

           (2)          The Victorian Mirror Taxes Administration Act, in its operation as an applied Victorian law, is modified by omitting section 7A and 7B.

           (3)          Each applied Victorian law is modified to the extent that it is necessary or convenient:

               (a)   for the purpose of enabling the effective operation of the applied Victorian law as a law of the Commonwealth; and

               (b)   for the purpose of enabling the applied Victorian law to operate so that the combined liability of a taxpayer under:

               (i)            the applied