Document ID: chunk:federal_register_of_legislation:F2013L02055:body:0:p2
Version: federal_register_of_legislation:F2013L02055
Segment Type: other
Provision Reference: 
Character Range: 2785–5753

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 Victorian law, and

                 (ii) the corresponding Victorian taxing law,

                is as nearly as possible the same as the taxpayer's liability would be under the corresponding Victorian taxing law alone if the Commonwealth places in Victoria were not Commonwealth places.

           (4)          If an applied Victorian law applies to an event, state of affairs or transaction that occurred, existed or was entered into on or after 8 February 2001 then, to the extent of any inconsistency, the modifications (if any) to the applied Victorian law that have effect under this clause in relation to the event, state of affairs or transaction prevail over the modifications (if any) to the applied Victorian law that had effect under the Notice, as in force before its repeal.

           (5)          This clause does not authorise any modification for the purposes of overcoming a difficulty that arises from the requirements of the Constitution.

       6.      Amount of tax payable

      Where:

            (a)          a person would, but for the modification effected by this clause, be liable under an applied Victorian law to pay an amount of tax in respect of one or more Commonwealth places; and

            (b)          that person is liable under the corresponding Victorian taxing law to pay an amount of tax in respect of one or more non-Commonwealth places; and

            (c)          if each such Commonwealth place was a non-Commonwealth place, the amount of tax payable by the person under the corresponding Victorian taxing law in respect of  all  places ("the notional total tax") would be different to the sum of the amounts in paragraphs (a) and (b);

    then:

            (d)          the applied Victorian law is modified so that that person is liable to pay tax under the applied Victorian law in an amount being the notional total tax less the amount in paragraph (b).

       7.             Actions taken under corresponding Victorian taxing law

           (1)        A person is not required to take an action in relation to an event, state of affairs or transaction that is otherwise required or permitted, or could be required or permitted, under an applied Victorian law that applies, or could apply, to any extent, to or in relation to the event, state of affairs or transaction if—

                (a)          a corresponding Victorian taxing law applies, or could apply, 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