Commonwealth Places (Mirror Taxes Administration) Bill 1998 |
| Bill No. | 59 |
| Long Title | The 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. |
| Status | Assented to 06/24/1999
This Act came into operation on Royal Assent - Royal Assent given 24 Jun 1999 as Act No. 21 of 1999 |
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