Commonwealth Places (Mirror Taxes Administration) Act 1999

i Commonwealth Places (Mirror Taxes Administration) Act 1999 Act No. 34/1999 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 1. Purpose 1 2. Commencement 2 3. Definitions 2 4. This Act binds the Crown 3 PART 2—ADMINISTRATION AND OPERATION OF STATE TAXING LAWS AS APPLIED LAWS IN RELATION TO COMMONWEALTH PLACES 5 5. Arrangements with Commonwealth 5 6. Variation and revocation of arrangements 5 7. Exercise of powers etc. by State authorities 5 PART 3—PROCEEDINGS 6 8. Continuation of proceedings if place found not to be a Commonwealth place 6 9. Objection not allowable on ground of duplicate proceedings 6 10. Proceedings on certain appeals 6 11. Certificates about ownership of land 7 PART 4—VALIDATION AND SAVING 8 12. Validation of things purportedly done under an applied law 8 13. Provisions as to operation of applied law and State taxing law if a place ceases to be a Commonwealth place 8 14. Provisions as to operation of State taxing law if a place becomes a Commonwealth place 9 PART 5—MISCELLANEOUS 11 15. Instruments referring to applied law 11 16. Appropriation 11 -- 1 of 20 -- Section Page ii 17. Double jeopardy 11 18. Regulations 11 PART 6—CONSEQUENTIAL AMENDMENT OF STATE LAWS 13 19. Amendment of State laws 13 __________________ SCHEDULE—Amendment of State laws 14 ═══════════════ NOTES 18 -- 2 of 20 -- 1 Commonwealth Places (Mirror Taxes Administration) Act 1999† [Assented to 8 June 1999] The Parliament of Victoria enacts as follows: PART 1—PRELIMINARY 1. Purpose The purpose of this Act is to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places. Victoria No. 34 of 1999 -- 3 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 2 2. Commencement 1 (1) This Act (except Part 6 and the Schedule) comes into operation on the day on which it receives the Royal Assent. (2) Part 6 and the Schedule come into operation on a day to be proclaimed, which must be a day on or after the day on which an arrangement is made under section 5. 3. Definitions In this Act— "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 s. 2 -- 4 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 3 relation to, the Commonwealth place or former Commonwealth place; "proceedings" means any proceedings, whether civil or 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; (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); "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 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. 4. This Act binds the Crown s. 3 -- 5 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 4 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 capacities. _______________ -- 6 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 5 PART 2—ADMINISTRATION AND OPERATION OF STATE TAXING LAWS AS APPLIED LAWS IN RELATION TO COMMONWEALTH PLACES 5. Arrangements with Commonwealth 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. 6. Variation and revocation of arrangements The Governor may arrange with the Governor- General for the variation or revocation of an arrangement made under section 5. 7. Exercise of powers etc. by State authorities Despite any State law, a State authority has any power, duty or function that the Commonwealth Act authorises or requires the authority to exercise or perform. _______________ s. 5 -- 7 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 6 PART 3—PROCEEDINGS 8. Continuation of proceedings if place found not to be a Commonwealth place If— (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— 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 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. (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 brought had been brought under the State taxing law; and s. 8 -- 8 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 7 (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 (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 authorised person about any of the following matters relating to land is evidence of the matters 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 land, on a date or during a period specified in the certificate. (2) A document that purports to be a certificate referred to in sub-section (1) is to be regarded as being such a certificate, and to have been duly given, unless the contrary is proved. (3) In this section— "authorised 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. _______________ s. 11 -- 9 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 8 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 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 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 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 (b) is to be read and construed as though it provided expressly that it was intended to apply in relation to the place from that time. (3) The following things are not affected— (a) any right, privilege, obligation or liability acquired, accrued or incurred under the applied law; s. 12 -- 10 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 9 (b) any penalty, forfeiture or punishment incurred in respect of an offence against the applied law; (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). (4) Any penalty, forfeiture or punishment referred to in sub-section (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 sub-section (3)(c) may be instituted, continued or enforced as if the 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 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, 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, forfeiture or s. 14 -- 11 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 10 punishment referred to in paragraph (b) or (c). (3) Any penalty, forfeiture or punishment referred to in sub-section (2)(c) may be imposed as if the State taxing law had not ceased to have effect. (4) An investigation, legal proceeding or remedy referred to in sub-section (2)(d) may be instituted, continued or enforced as if the State taxing law had not ceased to have effect. _______________ s. 14 -- 12 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 11 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 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 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. Appropriation Any liability of the State— (a) to pay money to the Commonwealth to enable it to comply with section 23(1) of the Commonwealth Act; or (b) under an arrangement with the Commonwealth under section 5— is to be met out of the Consolidated Fund which is appropriated to the necessary extent. 17. Double jeopardy If an act or omission constitutes an offence under both a law of the State and an applied law and the offender has been punished for the offence under the applied law, the offender shall not be liable to be punished for the offence under the law of the State. 18. Regulations s. 15 -- 13 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 12 The Governor in Council may make regulations for or with respect to any matter or thing necessary to be prescribed to give effect to this Act. _______________ -- 14 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 13 PART 6—CONSEQUENTIAL AMENDMENT OF STATE LAWS 19. Amendment of State laws An Act specified in the heading to an item in the Schedule is amended as set out in that item. __________________ s. 19 -- 15 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 14 SCHEDULE Section 19 AMENDMENT OF STATE LAWS 1. Debits Tax Act 1990 1.1 In section 3(1), in the definition of "exempt debit", after paragraph (da) insert— "(db) that is made for the purpose of recovering from the account holder an amount equal to an amount of tax paid or payable by the financial institution under a corresponding applied law to a State taxing law as defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; or". 1.2 After section 3(9) insert— '(10) The definition of "exempt debit" in sub-section (1), as amended by item 1.1 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 applies, and must be taken to have always applied, on and from 6 October 1997.'. 2. Financial Institutions Duty Act 1982 After section 21 insert— '21A. Financial institutions duty paid under corresponding applied law (1) In this section— "Commonwealth place deposits" means the total amount deposited by a person during a month with a financial institution (other than a registered financial institution, an exempt financial institution or the Reserve Bank of Australia) in Commonwealth places in Victoria; "corresponding applied law" means the provisions of the Financial Institutions Act 1982 that would apply in relation to each place in Victoria that is a Commonwealth place, pursuant to section 6(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth, if those provisions were "excluded provisions" within the meaning of Sch. -- 16 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 15 section 6(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. (2) For the purposes of ascertaining the amount of financial institutions duty payable under section 21 by a person who during a month deposits money in Victoria and makes Commonwealth place deposits, there shall be deducted from the amount payable under section 21 the amount payable by the person under section 21 of the corresponding applied law. (3) This section applies, and must be taken to have always applied, on and from 6 October 1997.'. 3. Pay-roll Tax Act 1971 After section 9B insert— '9C. Pay-roll tax paid under corresponding applied law (1) In this section— "Commonwealth place wages" means wages that would be taxable wages within the meaning of the corresponding applied law if the corresponding applied law applied in relation to each place in Victoria that is a Commonwealth place; "corresponding applied law" means the provisions of the Pay-roll Tax Act 1971 that would apply in relation to each place in Victoria that is a Commonwealth place, pursuant to section 6(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth, if those provisions were "excluded provisions" within the meaning of section 6(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. (2) For the purposes of ascertaining the pay-roll tax payable under this Act by an employer who during a return period pays taxable wages and Commonwealth place wages, there shall be deducted from the amount of pay-roll tax payable by the employer under this Act the amount of pay-roll tax payable by the employer under section 8 of the corresponding applied law. (3) This section applies, and must be taken to have always applied, on and from 6 October 1997.'. Sch. -- 17 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 16 4. Stamps Act 1958 4.1 After section 131AC insert— '131ACA. Stamp duty paid under corresponding applied law (1) In this section— "Commonwealth place receipts" means amounts that would be treated as having been received for the purposes of the corresponding applied law if the corresponding applied law applied in relation to each place in Victoria that is a Commonwealth place; "corresponding applied law" means the provisions of subdivision (13A) of Division 3 of Part II of the Stamps Act 1958 that would apply in relation to each place in Victoria that is a Commonwealth place, pursuant to section 6(2) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth, if those provisions were "excluded provisions" within the meaning of section 6(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. (2) For the purposes of ascertaining the amount payable under this Act by a person who during a month receives amounts referred to in section 131AC(1) and Commonwealth place receipts, there shall be deducted from the amount payable by the person under section 131AC(2) the amount payable by the person under section 131AC(2) of the corresponding applied law. (3) This section applies, and must be taken to have always applied, on and from 6 October 1997.'. 4.2 In section 137I(1) after "Commonwealth" insert "or under an applied law in force in a Commonwealth place pursuant to the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth". 4.3 In section 137I for sub-section (3) substitute— '(3) In this section, "duty" includes duty paid under the law of any other State or of a Territory of the Commonwealth or under an applied law in force in a Commonwealth place pursuant to the Commonwealth Sch. -- 18 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 17 Places (Mirror Taxes) Act 1998 of the Commonwealth. (4) Sub-section (1) as amended by item 4.2 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 and sub-section (3) as substituted by item 4.3 of that Schedule apply, and must be taken to have always applied, on and from 6 October 1997.'. 5. Taxation Administration Act 1997 For section 121 substitute— "121. Appropriation of Consolidated Fund (1) If the Commissioner is authorised or required— (a) to pay an amount under this Act; or (b) to pay an amount under the corresponding applied law to this Act, pursuant to an arrangement between the Governor-General of the Commonwealth and the Governor of the State under section 9(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth— the amount is to be paid from the Consolidated Fund which is appropriated by the section to the necessary extent. (2) This section as substituted by item 5 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 applies, and must be taken to have always applied, on and from 6 October 1997.". ═══════════════ Sch. -- 19 of 20 -- Act No. 34/1999 Commonwealth Places (Mirror Taxes Administration) Act 1999 18 NOTES † Minister's second reading speech— Legislative Assembly: 6 May 1999 Legislative Council: 27 May 1999 The long title for the Bill for this Act was "to provide for the administration and operation of State taxing laws that are applied as Commonwealth laws in relation to Commonwealth places, to make consequential amendments to State taxing laws and for other purposes." 1 S. 2: 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 the State, but not so as to impose any liability for tax for things that happened before 6 October 1997. Notes -- 20 of 20 --