South Australian Current Acts

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COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) ACT 1999 - SECT 11

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 subsection (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.



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