1Purpose
The purpose of this Act is to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places.
Parliamentary material from legislation.vic.gov.au and the Parliament of Victoria. Links open the official source in a new tab.
Bill homepage (legislation.vic.gov.au)The purpose of this Act is to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places.
This Act (except Part 6 and the Schedule) comes into operation on the day on which it receives the Royal Assent.
Part 6 and the Schedule come into operation on a day to be proclaimed, which must be a day on or after the day on which an arrangement is made under section 5.
In this Act—
applied law means the provisions of a State taxing law that apply in relation to a Commonwealth place in accordance with the Commonwealth Act;
Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;
Commonwealth place means a place in the State acquired by the Commonwealth for public purposes;
Commonwealth Constitution means the Constitution of the Commonwealth;
corresponding applied law, in relation to a State taxing law, means an applied law that corresponds to the State taxing law;
excluded by section 52(i) of the Commonwealth Constitution means inapplicable by reason only of the operation of section 52 of the Commonwealth Constitution in relation to Commonwealth places;
s. 3
in relation to, when used in relation to a Commonwealth place or a place that was a Commonwealth place, means in, or in relation to, the Commonwealth place or former Commonwealth place;
proceedings means any proceedings, whether civil or criminal and whether original or appellate;
State authority means any of the following—
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);
State law means—
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)—
but does not include a law of the Commonwealth, whether written or unwritten, or an instrument made or having effect under such a law;
State taxing law means a State law that is a State taxing law within the meaning of the Commonwealth Act.
s. 4
This Act binds the Crown in right of the State and, in so far as the legislative power of the State permits, in all its other capacities.
_______________
Part 2—Administration and Operation of State Taxing Laws as Applied Laws in Relation to Commonwealth Places
s. 5
The Governor may make an arrangement with the Governor-General of the Commonwealth 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 a State authority under an applied law.
The Governor may arrange with the Governor-General for the variation or revocation of an arrangement made under section 5.
Despite any State law, a State authority has any power, duty or function that the Commonwealth Act authorises or requires the authority to exercise or perform.
S. 7A inserted by No. 69/2013 s. 3.
If, in relation to a State taxing law, there is a corresponding applied law, the State taxing law is to be read and construed with any modifications that are necessary or convenient for any of the following purposes—
for the purpose of enabling the effective operation of the State taxing law in conjunction with the corresponding applied law;
for the purpose of enabling the State taxing law to operate so that a taxpayer has a combined liability under—
the State taxing law; and
the corresponding applied law—
that is as nearly as possible the same as the taxpayer's liability would be under the State taxing law alone if the Commonwealth places in the State were not Commonwealth places.
If a State taxing law applies to an event, state of affairs or transaction that occurred, existed or was entered into on or after 30 January 2001, then, to the extent of any inconsistency, the modifications (if any) to the State taxing law that have effect under this section in relation to the event, state of affairs or transaction prevail over the amendments (if any) to the State taxing law made by section 19.
Note
Section 19 of this Act amended the Debits Tax Act 1990, the Financial Institutions Duty Act 1982, the Pay-roll Tax Act 1971, the Stamps Act 1958 and the Taxation Administration Act 1997.
S. 7B inserted by No. 69/2013 s. 3.
s. 7B
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 a State taxing law that applies, or could apply, to any extent, to or in relation to the event, state of affairs or transaction if—
a corresponding applied law applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and
the person is required or permitted, or could be required or permitted, to take the action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and
the person has taken the action in accordance with the corresponding applied law; and
the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires.
If subsection (1) applies to a person in relation to an event, state of affairs or transaction, the Commissioner of State Revenue may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.
s. 7B
_______________
Part 3—Proceedings
s. 8
If—
proceedings have been commenced in a court under a law as an applied law; and
the court is satisfied that the State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution—
then the proceedings must be continued as though they had been commenced under the State taxing law.
In any proceedings under a State taxing law, an objection must not be allowed merely on the ground that proceedings have been commenced, or are pending, under a corresponding applied law.
This section applies to an appeal from a judgment, decree, order or sentence of a court in proceedings under a law as an applied law.
If the court is satisfied that the State taxing law that corresponds to that law is not excluded by section 52(i) of the Commonwealth Constitution, then the court must deal with the appeal as though—
the proceedings in relation to which the appeal was brought had been brought under the State taxing law; and
the judgment, decree, order or sentence had been given or made in proceedings brought under the State taxing law.
Showing the first 12 of 20 provisions. See all provisions