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Commonwealth Places (Mirror Taxes) Act 1998

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
applied law

means the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with this Act.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
authority

, in relation to a State, 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;

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
Commonwealth place

means a place referred to in paragraph 52(i) of the Constitution, other than the seat of government.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
corresponding applied law

, in relation to a State taxing law, means an applied law that corresponds to the State taxing law.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
corresponding State taxing law

, in relation to an applied law, means the State taxing law to which the applied law corresponds.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
excluded by paragraph 52(i) of the Constitution

excluded by paragraph 52(i) of the Constitution

means inapplicable by reason only of the operation of section 52 of the Constitution in relation to Commonwealth places.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
in relation to

,

when used a Commonwealth place, means in, or , the Commonwealth place.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
modifications

includes additions, omissions and substitutions.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
proceedings

means any , whether civil or criminal and whether original or appellate.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
scheduled law

, in relation to a State, means a law that is specified in Schedule 1 in relation to the State, but does not include any part of such a law that is prescribed by the regulations for the purposes of this definition.

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
State law

, in relation to a State, 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);

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions
State taxing law

, in relation to a State, means the following, as in force from time to time:

(a) a scheduled law of the State;

(b) a State law that imposes tax and is prescribed by the regulations for the purposes of this paragraph;

Commonwealth Places (Mirror Taxes) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 - 3 Definitions

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.