Commonwealth Places (Mirror Taxes) Act 1998

the Governor, a Minister or a member of the Executive Council of the State;

a court of the State;

a person who holds office as a member of a court of the State;

a body created by or under the law of the State;

an officer or employee of the State, or of a body referred to in paragraph (d).

any law in force in the State, whether written or unwritten; and

any instrument made or having effect under a law referred to in paragraph (a);

a scheduled law of the State;

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

any other State law of the State, to the extent that it is relevant to the operation of a law covered by paragraph (a) or (b).

paragraph 52(i);

section 73;

paragraph 77(iii);

paragraph 51(xxxix), so far as it relates to paragraph 52(i), section 73 or paragraph 77(iii).

In this section:

Subject to this Act, the excluded provisions of a State taxing law, as in force at any time before or after the commencement of this Act, apply, or are taken to have applied, according to their tenor, at that time, in relation to each place in the State that is or was a Commonwealth place at that time.

Subsection (2) does not extend to the provisions of a State taxing law in so far as it is not within the authority of the Parliament to make those provisions applicable in relation to a Commonwealth place.

An applied law has effect subject to any modifications under section 8.

Except as provided by modifications under section 8, nothing in this Act has the effect of creating an office, body, court or other tribunal.

This section does not have effect in relation to a State unless an arrangement is in operation under section 9 in relation to the State.

An applied law does not have effect in relation to an amount that would (apart from this subsection) have become due for payment before 6 October 1997 under the applied law.

In determining whether an amount is or was payable under an applied law, it must be assumed that all obligations of any relevant person that arose before 6 October 1997 have been fully and promptly complied with.

An applied law does not have effect in relation to an amount that would (apart from this subsection) have become due for payment as stamp duty on an instrument made before 6 October 1997.

In determining whether an amount is or was payable under an applied law relating to stamp duty, it must be assumed that:

all relevant instruments made before 6 October 1997 were lodged for assessment of stamp duty; and

the stamp duty (if any) on those instruments was assessed and paid.

The regulations may prescribe modifications of any applied law.

The Treasurer of a State may, by legislative instrument, prescribe 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.

Modifications may be made under this section only to the extent that they are necessary or convenient:

for the purpose of enabling the effective operation of an applied law as a law of the Commonwealth; or

for the purpose of enabling an applied law to operate so that the combined tax liability of a taxpayer under:

the applied law; and

the corresponding State taxing law;

Modifications under this section:

may be expressed to take effect from a date that is earlier than the date on which the instrument prescribing the modifications is registered on the Federal Register of Legislation under the Legislation Act 2003; and

may deal with the circumstances in which the modifications apply, and with matters of a transitional or saving nature.

To the extent of any inconsistency, modifications under subsection (1) prevail over modifications under subsection (2).

The Governor‑General may make an arrangement with the Governor of a State in relation to the exercise or performance of a power, duty or function (not being a power, duty or function involving the exercise of judicial power) by an authority of the State under the applied laws of the State.

Where such an arrangement is in force, the power, duty or function may or must, as the case may be, be exercised or performed accordingly.

The Governor‑General may arrange with the Governor of a State for the variation or revocation of an arrangement made under this section in relation to the State.

The Minister must, by notifiable instrument, publish a copy of an arrangement, variation or revocation under this section.

Within the limits of their several jurisdictions, the courts of a State are invested with federal jurisdiction in all matters arising under an applied law as having, or as having had, effect in relation to a Commonwealth place. For this purpose, limits means limits of any kind, whether as to subject matter or otherwise, but does not include any limitation that exists by reason of a place being a Commonwealth place.

The jurisdiction conferred by subsection (1) in relation to matters arising under an applied law is to be exercised in accordance with the applied law.

Among other things, modifications under section 8 may modify an applied law so that the applied law, as modified, makes provision for and in relation to investing a court of a State with federal jurisdiction, whether within the limits of its jurisdiction or otherwise.

The jurisdiction with which courts are invested by subsection (1) or by modifications under section 8, is invested subject to the restriction in subsection (5) of this section, but not subject to any other conditions or restrictions.

If a State law prohibits any appeal from such a court, then an appeal does not lie to the High Court from a decision of that court unless the High Court grants special leave to appeal.

Nothing in this Act affects the operation of section 38 of the Judiciary Act 1903.

Unless the High Court gives special leave to appeal, an appeal does not lie to the High Court from a judgment, decree, order or sentence of:

a Justice of the High Court; or

a federal court other than the High Court; or

a court of a State or Territory;

Subject to this Act:

any proceedings under an applied law (core proceedings) must be instituted and conducted in the same manner as though they were proceedings under the corresponding State taxing law; and

any other proceedings in relation to the core proceedings (including declining to proceed further in a prosecution) must also be taken as though the core proceedings were proceedings under the corresponding State taxing law.

The trial on indictment of an offence against an applied law must be by jury.

the State taxing law is excluded by paragraph 52(i) of the Constitution; and

an applied law corresponds to the State taxing law;