Report in relation to Commonwealth Places (Mirror Taxes Administration) Bill 1998
Constitutional Affairs Committee (1989 - 2001)· 25 May 1999general_report
The WA Legislative Council's Constitutional Affairs Committee reviewed the Commonwealth Places (Mirror Taxes Administration) Bill 1998. The Bill aims to implement safety net arrangements between WA and the Commonwealth to ensure continued taxation in Commonwealth places, addressing revenue threats identified in the Allders case. The committee recommends that all clauses of the Bill be passed.
Impact
Businesses operating in Commonwealth places in WA, the State Revenue Department, and taxpayers potentially affected by State taxes are impacted. It protects State revenue and aims to minimize compliance costs.
financepublic_sectorCommonwealth placesmirror taxestax administrationState revenuetaxation arrangementsAllders caseCommonwealth Constitutiontax compliancepayroll taxstamp dutyfinancial institutions dutydebits tax
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