Commonwealth Consolidated Acts

COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 - SECT 20

  (1)   Subject to this Act, no Commonwealth law (other than an applied law) applies in relation to:

  (a)   any applied law; or

  (b)   anything done under an applied law.

  (1A)   To avoid doubt, Chapter   2 of the Criminal Code does not apply in relation to, or in relation to anything done under, an applied law.

  (2)   Subsection   ( 1) has effect subject to any modifications prescribed by the regulations.

  (3)   To the extent that:

  (a)   a Commonwealth law applies to a State taxing law, or to things done under a State taxing law; and

  (b)   there is a corresponding applied law;

the Commonwealth law also applies to the applied law and to things done under the corresponding applied law.

  (4)   If:

  (a)   a law of the Commonwealth (other than an applied law) contains a reference to a State taxing law; and

  (b)   an applied law corresponds to the State taxing law;

then the reference is taken to include a reference to the applied law.