Commonwealth Numbered Acts

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COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 No. 24, 1998 - SECT 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 this Act.

authority , in relation to a State, means any of the following:

Commonwealth place means a place referred to in paragraph 52(i) of the Constitution, other than the seat of government.

corresponding applied law , in relation to a State taxing law, means an applied law that corresponds to the State taxing law.

corresponding State taxing law , in relation to an applied law, means the State taxing law to which the applied law corresponds.

excluded by paragraph 52(i) of the Constitution means inapplicable by reason only of the operation of section 52 of the Constitution in relation to Commonwealth places.

in relation to , when used in relation to a Commonwealth place, means in, or in relation to, the Commonwealth place.

modifications includes additions, omissions and substitutions.

proceedings means any proceedings, whether civil or criminal and whether original or appellate.

scheduled law , in relation to a State, means a law that is specified in Schedule 1 in relation to the State, but does not include any part of such a law that is prescribed by the regulations for the purposes of this definition.

State law , in relation to a State, means:

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 , in relation to a State, means the following, as in force from time to time:



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