Commonwealth Places (Mirror Taxes Administration) Bill 1998


Bill No.59

SynopsisThe purpose of this Bill is to implement essential elements of safety net arrangements agreed between Western Australia and the Commonwealth to ensure the continuation of appropriate taxation arrangements in respect of Commonwealth places in the State. The need for these arrangements arose from the High Court decision in the case of Allders International Pty Ltd v Commissioner of State Revenue (Victoria) (1996), in which the Court decided that a lease of a shop at Tullamarine Airport was not subject to stamp duty imposed by Victorian stamp duty legislation because of section 52(i) of the Commonwealth Constitution.

StatusAssented to 06/24/1999
This Act came into operation on Royal Assent - Royal Assent given 24 Jun 1999 as Act No. 21 of 1999

Current Bill

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Inactive hide details for Previous Versions of this BillPrevious Versions of this Bill




Progress

Legislative Assembly DateNote No.Related Documents
Introduced 12/02/1998  
First Reading 12/02/1998  
Second Reading 12/03/1998 1 
Second Reading Speech   
Second Reading Agreed 04/20/1999  
Third Reading 04/20/1999  


Legislative Council DateNote No.Related Documents
First Reading 04/20/1999  
Second Reading 04/20/1999 2 
Second Reading Speech   
Second Reading Agreed 06/17/1999  
Third Reading 06/17/1999  


Notes
1. Bill accompanied by explanatory notes.
2. Bill stands referred to the Standing Committee on Constitutional Affairs under Standing Order 230 (c) and (d) until May 20 1999.