The Commonwealth Places (Mirror Taxes) (Modification of Applied Law – Victoria) Notice 2013 was registered on Fri 6.12.2013. It provides for applied Victorian taxing laws to be modified to the extent necessary or convenient to enable their effective operation as a Commonwealth law and for the combined liability of a taxpayer under the applied law and the corresponding Victorian state taxing law to be as nearly as possible the same as it would be under a Victorian state taxing law if the Commonwealth place in Victoria were not a Commonwealth place.

A scheme has been in place for several years to address the effect of the 1996 High Court decision in Allders International Pty Ltd v Comr of State Revenue (Victoria), which held that State stamp duty on a lease covering part of Commonwealth land within Victoria was constitutionally invalid (the mirror taxes scheme). By the Commonwealth Places (Mirror Taxes) (Modification of Applied Law – Victoria) Notice 2001 (the 2001 Notice), the Treasurer of Victoria prescribed detailed modifications to the provisions of certain Victorian State tax laws. Victoria has chosen to move from the current scheme, whereby detailed modifications to applied laws are required, to a scheme whereby the necessary amendments to the applied laws are to be “read in”. The 2013 Notice seeks to accommodate that.

The 2013 Notice comes into operation the day after it was registered, and the amendments it introduces will take effect from 8 February 2001, being the date the 2001 Notice commenced and the date specific modifications were last made.

[LTN 237, 6/12/13]

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