Commonwealth Numbered Acts

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COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 No. 24, 1998 - SECT 6

State taxing laws to have effect as applied laws (1) In this section:

excluded provisions , in relation to a State taxing law, means provisions of that law to the extent that they are excluded by paragraph 52(i) of the Constitution.

(2) Subject to this Act, the excluded provisions of a State taxing law, as in force at any time before or after the commencement of this Act, apply, or are taken to have applied, according to their tenor, at that time, in relation to each place in the State that is or was a Commonwealth place at that time.

(3) Subsection (2) does not extend to the provisions of a State taxing law in so far as it is not within the authority of the Parliament to make those provisions applicable in relation to a Commonwealth place.

(4) An applied law has effect subject to any modifications under section 8.

(5) Except as provided by modifications under section 8, nothing in this Act has the effect of creating an office, body, court or other tribunal.

(6) This section does not have effect in relation to a State unless an arrangement is in operation under section 9 in relation to the State.



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