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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Commonwealth Places (Mirror Taxes
Administration) Bill 1998
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Definitions 2
4. This Act binds the Crown 4
Part 2 -- Administration and operation of
State taxing laws as applied laws in relation to
Commonwealth places
5. Arrangements with Commonwealth 5
6. Exercise of powers etc. by State authorities 5
7. Modified operation of State taxing laws 5
Part 3 -- Proceedings
8. Continuation of proceedings if place found not to be
a Commonwealth place 7
9. Objection not allowable on ground of duplicate
proceedings 7
page i
59--1
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Contents
10 . Proceedings on certain appeals 7
11 . Certificates about ownership of land 8
Part 4 -- Validation and saving
12 . Validation of things purportedly done under an
applied law 9
13 . Provisions as to operation of applied law and State
taxing law if a place ceases to be a Commonwealth
place 9
14 . Provisions as to operation of State taxing law if a
place becomes a Commonwealth place 10
Part 5 -- Miscellaneous
15 . Instruments referring to applied law 12
16 . Regulations 12
page ii
Western Australia
LEGISLATIVE ASSEMBLY
Commonwealth Places (Mirror Taxes
Administration) Bill 1998
A Bill for
An Act to provide for the administration and operation of State
taxing laws that are applied as Commonwealth laws in relation to
Commonwealth places, and for related purposes.
The Parliament of Western Australia enacts as follows:
page 1
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Commonwealth Places (Mirror
Taxes Administration) Act 1998.
5 2. Commencement
(1) Subject to subsection (2), this Act comes into operation on the
day on which it receives the Royal Assent.
(2) When an arrangement has been made with the Commonwealth
under section 5, section 7 is deemed to have come into operation
10 on 6 October 1997.
Note: The operation of this Act and the Commonwealth Act will depend on the
making of an arrangement under section 5 of this Act and section 9 of the
Commonwealth Act. As soon as the arrangement is made, the State taxing
laws are taken to have always applied in relation to Commonwealth places in
15 the State, but not so as to impose any liability for tax for things that happened
before 6 October 1997.
3. Definitions
(1) In this Act, unless the contrary intention appears --
"applied law" means the provisions of a State taxing law that
20 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
25 the Commonwealth for public purposes;
"Commonwealth Constitution" means the Constitution of the
Commonwealth;
page 2
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Preliminary Part 1
s. 3
"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
5 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,
10 or in relation to, the Commonwealth place or former
Commonwealth place;
"modifications" includes additions, omissions and
substitutions;
"proceedings" means any proceedings, whether civil or
15 criminal and whether original or appellate;
"State authority" 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;
20 (c) a person who holds office as a member of a court of
the State;
(d) a body created by or under the law of the State;
(e) an officer or employee of the State, or of a body
referred to in paragraph (d);
page 3
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 1 Preliminary
s. 4
"State law" means --
(a) any law in force in the State, whether written or
unwritten; and
(b) any instrument made or having effect under a law
5 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
10 within the meaning of the Commonwealth Act.
(2) The note after section 2 does not form part of this Act.
4. This Act binds the Crown
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
15 capacities.
page 4
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Administration and operation of State taxing laws as applied Part 2
laws in relation to Commonwealth places
s. 5
Part 2 -- Administration and operation of State
taxing laws as applied laws in relation to
Commonwealth places
5. Arrangements with Commonwealth
5 (1) 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.
10 (2) The Governor may arrange with the Governor-General for the
variation or revocation of an arrangement made under this
section.
6. Exercise of powers etc. by State authorities
Despite any State law, a State authority has any power, duty or
15 function that the Commonwealth Act authorizes or requires the
authority to exercise or perform.
7. Modified operation of State taxing laws
(1) If, in relation to a State taxing law, there is a corresponding
applied law, the State taxing law is to be read and construed
20 with any modifications that are necessary or convenient --
(a) for the purpose of enabling the effective operation of the
State taxing law in conjunction with the corresponding
applied law; or
(b) for the purpose of enabling the State taxing law to
25 operate so that a taxpayer has a combined liability
under --
(i) the State taxing law; and
page 5
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 2 Administration and operation of State taxing laws as applied
laws in relation to Commonwealth places
s. 7
(ii) 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
5 Commonwealth places.
(2) Regulations may prescribe particular modifications that are to
have effect under subsection (1).
(3) Modifications prescribed under subsection (2) --
(a) may be expressed to take effect from a day that is earlier
10 than the day on which the regulations are published in
the Gazette (but not earlier than 6 October 1997); and
(b) may deal with the circumstances in which the
modifications apply, and with matters of a transitional or
saving nature.
page 6
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Proceedings Part 3
s. 8
Part 3 -- Proceedings
8. Continuation of proceedings if place found not to be a
Commonwealth place
If --
5 (a) proceedings have been commenced in a court under a
law as an applied law; and
(b) 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,
10 then the proceedings must be continued as though they had been
commenced under the State taxing law.
9. Objection not allowable on ground of duplicate proceedings
In any proceedings under a State taxing law, an objection must
not be allowed merely on the ground that proceedings have been
15 commenced, or are pending, under a corresponding applied law.
10. Proceedings on certain appeals
(1) 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.
20 (2) 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 --
(a) the proceedings in relation to which the appeal was
25 brought had been brought under the State taxing law;
and
page 7
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 3 Proceedings
s. 11
(b) the judgment, decree, order or sentence had been given
or made in proceedings brought under the State taxing
law.
11. Certificates about ownership of land
5 (1) In proceedings under a State taxing law (or purporting to be
under a State taxing law) in which any question arises as to
whether a place is a Commonwealth place, a certificate in
writing given by an authorized person about any of the
following matters relating to land is evidence of the matters
10 stated in the certificate --
(a) the ownership of the land, or of an estate or interest in
the land, on a date or during a period specified in the
certificate;
(b) the existence and ownership of a right in respect of the
15 land, on a date or during a period specified in the
certificate.
(2) A document that purports to be a certificate referred to in
subsection (1) is to be regarded as being such a certificate, and
to have been duly given, unless the contrary is proved.
20 (3) In this section --
"authorized person" means a person who is a delegate, in
respect of any power or function, under section 139 of the
Lands Acquisition Act 1989 of the Commonwealth.
page 8
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Validation and saving Part 4
s. 12
Part 4 -- Validation and saving
12. Validation of things purportedly done under an applied law
If --
(a) something purports to have been done under a law as an
5 applied law; and
(b) the State taxing law that corresponds to that law is not
excluded by section 52(i) of the Commonwealth
Constitution,
then that thing is to be regarded as having been done under the
10 State taxing law.
13. Provisions as to operation of applied law and State taxing
law if a place ceases to be a Commonwealth place
(1) This section applies if an applied law ceases, or ceased, to have
effect in relation to a place at a particular time because the place
15 ceases, or ceased, to be a Commonwealth place at that time.
(2) The State taxing law to which the applied law corresponded
immediately before that time --
(a) applies, or is to be regarded as having applied, in
relation to that place from that time; and
20 (b) is to be read and construed as though it provided
expressly that it was intended to apply in relation to that
place from that time.
(3) The following things are not affected --
(a) any right, privilege, obligation or liability acquired,
25 accrued or incurred under the applied law;
(b) any penalty, forfeiture or punishment incurred in respect
of an offence against the applied law;
page 9
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 4 Validation and saving
s. 14
(c) any investigation, legal proceeding or remedy in respect
of any right, privilege, obligation, liability, penalty,
forfeiture or punishment referred to in paragraph (a)
or (b).
5 (4) Any penalty, forfeiture or punishment referred to in
subsection (3)(b) may be imposed as if the applied law had not
ceased to have effect.
(5) An investigation, legal proceeding or remedy referred to in
subsection 3(c) may be instituted, continued or enforced as if the
10 applied law had not ceased to have effect.
14. Provisions as to operation of State taxing law if a place
becomes a Commonwealth place
(1) This section applies if a State taxing law ceases, or ceased, to
have effect in relation to a place at a particular time because the
15 place becomes, or became, a Commonwealth place at that time.
(2) The following things are not affected --
(a) the previous operation of the State taxing law before that
time;
(b) any right, privilege, obligation or liability acquired,
20 accrued or incurred under the State taxing law;
(c) any penalty, forfeiture or punishment incurred in respect
of an offence against the State taxing law;
(d) any investigation, legal proceeding or remedy in respect
of any right, privilege, obligation, liability, penalty,
25 forfeiture or punishment referred to in paragraph (b)
or (c).
(3) Any penalty, forfeiture or punishment referred to in
subsection (2)(c) may be imposed as if the State taxing law had
not ceased to have effect.
page 10
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Validation and saving Part 4
s. 14
(4) An investigation, legal proceeding or remedy referred to in
subsection (2)(d) may be instituted, continued or enforced as if
the State taxing law had not ceased to have effect.
page 11
Commonwealth Places (Mirror Taxes Administration) Bill 1998
Part 5 Miscellaneous
s. 15
Part 5 -- Miscellaneous
15. Instruments referring to applied law
(1) This section applies to an instrument or other writing that relates
to an act, matter or thing that has a connection with a
5 Commonwealth place.
(2) In so far as --
(a) the instrument or writing contains a reference to a law as
an applied law; and
(b) the State taxing law that corresponds to that law is not
10 excluded by section 52(i) of the Commonwealth
Constitution,
the reference has effect as if it were a reference to the State
taxing law.
16. Regulations
15 The Governor may make regulations prescribing all matters that
are necessary or convenient to be prescribed to give effect to the
purposes of this Act.
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