Commonwealth Places (Mirror Taxes) Amendment Regulations 2005 (No. 1)1
Select Legislative Instrument 2005 No. 227
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Commonwealth Places (Mirror Taxes) Act 1998.
Dated 6 October 2005
P. M. JEFFERY
Governor-General
By His Excellency’s Command
MAL BROUGH
1 Name of Regulations
These Regulations are the Commonwealth Places (Mirror Taxes) Amendment Regulations 2005 (No. 1).
2 Commencement
These Regulations commence, or are taken to have commenced, as follows:
(a) on 1 January 2001 — regulations 1 to 3 and Schedule 1;
(b) on 1 July 2003 — Schedule 2;
(c) on 1 July 2005 — Schedule 3;
(d) on the day after these Regulations are registered — Schedule 4.
3 Amendment of Commonwealth Places (Mirror Taxes) Regulations 2000
(1) Schedule 1 amends the Commonwealth Places (Mirror Taxes) Regulations 2000, as amended by the Commonwealth Places (Mirror Taxes) Amendment Regulations 2002 (No. 1).
(2) Schedules 2, 3 and 4 amend the Commonwealth Places (Mirror Taxes) Regulations 2000.
Schedule 1 Amendment taken to have commenced on 1 January 2001
(regulation 3)
[1] Paragraph 4 (f)
omit
Schedule 2 Amendment taken to have commenced on 1 July 2003
(regulation 3)
[1] Paragraph 4 (d)
substitute
(d) the Debits Tax Act 2002, Debits Tax Assessment Act 2002, Metropolitan Region Improvement Tax Act 1959, Pay‑roll Tax Act 2002, Pay‑roll Tax Assessment Act 2002, Land Tax Act 2002, Land Tax Assessment Act 2002 and Taxation Administration Act 2003 of Western Australia;
Schedule 3 Amendment taken to have commenced on 1 July 2005
(regulation 3)
[1] Paragraph 4 (h)
omit
the Debits Duties Act 2001 and
Schedule 4 Amendment commencing on day after registration
(regulation 3)
[1] Regulation 4
substitute
4 Prescribed State taxing laws — land taxes (Act s 3)
For the purposes of paragraph (b) of the definition of State taxing law in section 3 of the Act, the State laws in the following table are prescribed.
Item | State | Law |
1 | New South Wales | Land Tax Act 1956 Land Tax Management Act 1956 |
2 | Victoria | Duties Act 2000 Land Tax Act 1958 |
3 | Queensland | Duties Act 2001 Land Tax Act 1915 Taxation Administration Act 2001 |
4 | Western Australia | Debits Tax Act 2002 Debits Tax Assessment Act 2002 Metropolitan Region Improvement Tax Act 1959 Land Tax Act 2002 Land Tax Assessment Act 2002 Pay‑roll Tax Act 2002 Pay‑roll Tax Assessment Act 2002 Taxation Administration Act 2003 |
5 | South Australia | Land Tax Act 1936 |
6 | Tasmania | Duties Act 2001 Land Tax Act 2000 |
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.frli.gov.au.