Definitions
3 Definitions
In this Act, unless the contrary intention appears —
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;
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;
modifications includes additions, omissions and substitutions;
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.
The note after section 2 does not form part of this Act.
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