1Name of Regulations
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
Parliamentary material from APH and the Federal Register of Legislation. Links open the official source in a new tab.
These Regulations are the Commonwealth Places (Mirror Taxes) Regulations 2000.
In these Regulations:
Act means the Commonwealth Places (Mirror Taxes) Act 1998.
For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.
| Item | State | Law |
|---|---|---|
| 1 | New South Wales | Land Tax Act 1956 Land Tax Management Act 1956 |
| 2 | Victoria | Duties Act 2000 Land Tax Act 2005 Payroll Tax Act 2007 |
| 3 | Queensland | Duties Act 2001 Land Tax Act 1915 Land Tax Act 2010 Taxation Administration Act 2001 |
| 4 | Western Australia | Debits Tax Act 2002 Debits Tax Assessment Act 2002 Duties Act 2008 Metropolitan Region Improvement Tax Act 1959 Land Tax Act 2002 Land Tax Assessment Act 2002 Pay‑roll Tax Act 2002 Pay‑roll Tax Assessment Act 2002 Taxation Administration Act 2003 |
| 5 | South Australia | Land Tax Act 1936 Payroll Tax Act 2009 |
| 6 | Tasmania | Duties Act 2001 Land Tax Act 2000 Payroll Tax Act 2008 |