Queensland Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 - SCHEDULE

SCHEDULE Dictionary

"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 (Cwlth) .

"Commonwealth place" means a place in the State acquired by the Commonwealth for public purposes.

"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 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).

(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);