Commonwealth Places (Mirror Taxes Administration) Regulations 2002 (WA)

Western Australia

Commonwealth Places (Mirror Taxes Administration) Act 1999

Commonwealth Places (Mirror Taxes Administration) Regulations 2002

These regulations were repealed by the Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 5 as at 5 Feb 2007 (see Gazette 5 Feb 2007 p. 275).

Western Australia

Commonwealth Places (Mirror Taxes Administration) Regulations 2002 ContentsPart 1 — Preliminary1. Citation 12 — Commencement3. Modification of State taxing laws 1Part 2 — Debits taxDivision 1 — The Debits Tax Act 19904. Modification of the Debits Tax Act 1990 35. Section 2A inserted 32A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth placesDivision 2 — The Debits Tax Assessment Act 19906. Modification of the Debits Tax Assessment Act 1990 37. Section 2A inserted 42A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places8. Section 3 modified 49. Section 35 modified 5Division 3 — The Debits Tax Assessment Regulations 199710. Modification of the Debits Tax Assessment Regulations 1997 611. Regulation 1A inserted 61A. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth placesPart 3 — Financial institutions dutyDivision 1 — The Financial Institutions Duty Act 198312. Modification of the Financial Institutions Duty Act 1983 813. Section 2A inserted 82A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places14. Section 3 modified 915. Section 6 modified 1116. Section 8 modified 1117. Section 9 modified 1118. Section 10 modified 1219. Section 12 modified 1220. Section 13 modified 1321. Section 14 modified 1322. Section 15 modified 1323. Section 17 modified 1324. Section 19A modified 1425. Section 22 modified 1426. Section 23 modified 1527. Section 26 modified 1528. Section 29 modified 1629. Section 30 modified 1630. Section 40 modified 1731. Section 41 modified 18Division 2 — The Financial Institutions Duty Regulations 198432. Modification of the Financial Institutions Duty Regulations 1984 1933. Regulation 2 inserted 192. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth placesPart 4 — Land taxDivision 1 — The Land Tax Act 197634. Modification of the Land Tax Act 1976 2135. Section 3A inserted 213A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth placesDivision 2 — The Land Tax Assessment Act 197636. Modification of the Land Tax Assessment Act 1976 2137. Section 4 inserted 224. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places38. Section 5 modified 2339. Section 11 modified 23Division 3 — The Land Tax Assessment Regulations 197640. Modification of the Land Tax Assessment Regulations 1976 2441. Regulation 3 inserted 243. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth placesPart 5 — Metropolitan region improvement and planningDivision 1 — The Metropolitan Region Improvement Tax Act 195942. Modification of the Metropolitan Region Improvement Tax Act 1959 2643. Section 1A inserted 261A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth placesDivision 2 — The Metropolitan Region Town Planning Scheme Act 195944. Modification of the Metropolitan Region Town Planning Scheme Act 1959 2745. Section 4 inserted 284. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth placesPart 6 — Pay‑roll taxDivision 1 — The Pay‑roll Tax Act 197146. Modification of the Pay‑Roll Tax Act 1971 3047. Section 1A inserted 301A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places48. Section 4 inserted 304. Determination of appropriate rates — Determination of appropriate ratesDivision 2 — The Pay‑roll Tax Assessment Act 197149. Modification of the Pay‑roll Tax Assessment Act 1971 3150. Section 2 inserted 322. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places51. Section 3 modified 3252. Section 5 modified 3353. Section 13 modified 34Division 3 — The Pay‑roll Tax Assessment Regulations 197154. Modification of the Pay‑roll Tax Assessment Regulations 1971 3455. Regulation 1A inserted 351A. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth places56. Regulation 2 amended 35Part 7 — Stamp dutyDivision 1 — The Stamp Act 192157. Modification of the Stamp Act 1921 3758. Section 2 inserted 372. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places59. Section 4 modified 3860. Section 4AA inserted 394AA. Instruments subject to dual liability — Instruments subject to dual liability61. Section 8 modified 3962. Section 9 modified 4063. Section 31B modified 4064. Section 73D modified 4065. Section 75AE modified 4066. Section 76AH modified 4167. Section 76AO modified 4168. Section 84 modified 4169. Section 87 modified 4270. Section 112A modified 42Division 2 — The Stamp Regulations 197971. Modification of the Stamp Regulations 1979 4272. Regulation 1A inserted 431A. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth placesPart 8 — Reciprocal powersDivision 1 — The Taxation (Reciprocal Powers) Act 198973. Modification of the Taxation (Reciprocal Powers) Act 1989 4474. Section 2A inserted 442A. Application of Act in non‑Commonwealth places — Application of Act in non‑Commonwealth places75. Section 3 modified 4476. Section 9 modified 46Division 2 — The Taxation (Reciprocal Powers) Regulations 199077. Modification of the Taxation (Reciprocal Powers) Regulations 1990 4678. Regulation 2A inserted 472A. Application of regulations in non‑Commonwealth places — Application of regulations in non‑Commonwealth placesNotesCompilation table 48

Western Australia

Commonwealth Places (Mirror Taxes Administration) Act 1999

Commonwealth Places (Mirror Taxes Administration) Act 1999

Commonwealth Places (Mirror Taxes Administration) Regulations 2002

Part 1 – Preliminary1.Citation

These regulations may be cited as the Commonwealth Places (Mirror Taxes Administration) Regulations 2002.

2.Commencement

• (1)

  These regulations do not have effect unless an arrangement is in operation under section 5 of the Act.

• (2)

  When such an arrangement is in operation, these regulations and the modifications they prescribe are deemed to have taken effect on 6 October 1997.

• (3)

  If a State taxing law was repealed before these regulations take effect then, despite the repeal, when these regulations are deemed under subsection (2) to have taken effect, the repealed law is deemed to have been modified, in accordance with these regulations, on 6 October 1997.

3.Modification of State taxing laws

• (1)

  In its operation as an applied WA law, the Act is modified by omitting section 7.

• (2)

  For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (3).

• (3)

  If —

  • (a)

    a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction;

  • (b)

    a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction;

  • (c)

    the person has taken the action in accordance with the corresponding applied law; and

  • (d)

    the Commissioner has enough information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires,

then —

• (e)

  the person is not required to take the action under the State taxing law; and

• (f)

  the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.

• (4)

  The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act.

Part 2 – Debits taxDivision 1 – The Debits Tax Act 19904.Modification of the Debits Tax Act 1990

This Division sets out modifications of the Debits Tax Act 1990*.

• [*

  Act No. 56 of 1990.

For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 95.]

5.Section 2A inserted

After section 2 the following section is inserted —

“

2A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and

  • (b)

    a reference to the Debits Tax Assessment Act 1990 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Debits Tax Act as a single body of law.

”.

Division 2 – The Debits Tax Assessment Act 19906.Modification of the Debits Tax Assessment Act 1990

This Division sets out modifications of the Debits Tax Assessment Act 1990*.

• [*

  Act No. 57 of 1990. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 95.]

7.Section 2A inserted

After section 2 the following section is inserted —

“

2A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Debits Tax Act 1990 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (c)

    a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (d)

    a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act of which the Commissioner has the general administration under an arrangement under section 5 of the Commonwealth Places (Mirror Taxes Administration) Act 1999.

• (2)

  This Act is to be read with the applied Debits Tax Assessment Act as a single body of law.

”.

8.Section 3 modified

• (1)

  Section 3(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied Debits Tax Act” means the Debits Tax Act 1990 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied Debits Tax Assessment Act” means the Debits Tax Assessment Act 1990 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Debits Tax Assessment Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

• (2)

  Section 3(1) is modified in the definition of “exempt debit” by inserting in paragraph (c) after “liable to pay” —

“

under this Act or the applied Debits Tax Assessment Act

”.

9.Section 35 modified

• (1)

  Section 35(1) is modified as follows:

  • (a)

    in paragraph (d) by inserting after “this Act” —

  “ or the applied Debits Tax Assessment Act ”;

  • (b)

    in paragraph (e) by inserting after “this Act” —

  “ or the applied Debits Tax Assessment Act ”.

• (2)

  After section 35(2) the following subsection is inserted —

“

• (3)

  The Commissioner may use for the purposes of any other Act administered by the Commissioner any information concerning the affairs of a person acquired by the Commissioner under or for the purposes of this Act.

”.

Division 3 – The Debits Tax Assessment Regulations 199710.Modification of the Debits Tax Assessment Regulations 1997

This division sets out modifications of the Debits Tax Assessment Regulations 1997*.

• [*

  Published in Gazette 21 February 1997, p. 1237‑8.

For amendments to 14 November 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 72.]

11.Regulation 1A inserted

After regulation 1 the following regulation is inserted —

“

1A. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia;

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied Debits Tax Assessment Regulations as a single body of law.

• (3)

  In these regulations —

“applied Debits Tax Assessment Regulations” means the Debits Tax Assessment Regulations 1997 of Western Australia in their operation as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

”.

Part 3 – Financial institutions dutyDivision 1 – The Financial Institutions Duty Act 198312.Modification of the Financial Institutions Duty Act 1983

This Division sets out modifications of the Financial Institutions Duty Act 1983*.

[* Reprinted as at 19 November 1992. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 134.]

13.Section 2A inserted

After section 2 the following section is inserted —

“

2A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Stamp Act 1921 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (c)

    a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act administered by the Commissioner under an arrangement under section 5 of the Commonwealth Places (Mirror Taxes Administration) Act 1999.

• (2)

  This Act is to be read with the applied FID Act as a single body of law.

”.

14.Section 3 modified

• (1)

  Section 3(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied FID Act” means the Financial Institutions Duty Act 1983 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied Stamp Act” means the Stamp Act 1921 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Act) 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied FID Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

• (2)

  Section 3(1) is modified by deleting the definition of “corresponding law” and inserting the following definition instead —

“

“corresponding law” means —

• (a)

  the applied FID Act;

• (b)

  a law of another State or a Territory that imposes a duty on receipts of financial institutions; or

• (c)

  a law of the Commonwealth that imposes a duty on receipts of financial institutions outside Western Australia;

”.

• (3)

  Section 3(1) is modified in the definition of “exempt financial institution” by deleting paragraph (b) and inserting instead —

“

• (b)

  is a financial institution that is exempt under subsection (1a) and (1b) from liability to pay financial institutions duty;

”.

• (4)

  After section 3(1) the following subsections are inserted —

“

• (1a)

  A financial institution is exempt from liability to pay financial institutions duty if —

  • (a)

    it is not a registered financial institution;

  • (b)

    it has not during the preceding 12 months had dutiable receipts exceeding $5 000 000, nor during the preceding month had dutiable receipts exceeding $416 666; and

  • (c)

    it is not a member of a group whose total dutiable receipts during the preceding 12 months exceeded $5 000 000 or during the preceding month exceeded $416 666.

• (1b)

  For the purposes of subsection (1a), the amount of the dutiable receipts of a financial institution or a group during a period is the amount equal to the sum of —

  • (a)

    the amount of the dutiable receipts within the meaning of this Act of the institution or group during the period; and

  • (b)

    the amount of the dutiable receipts within the meaning of the applied FID Act of the institution or group during the period.

”.

15.Section 6 modified

• (1)

  Section 6 is modified by inserting before “This” the subsection designation “(1)”.

• (2)

  At the end of section 6 the following subsection is inserted —

“

• (2)

  The Crown in right of Western Australia is bound by the applied FID Act to the same extent that it is bound by this Act.

”.

16.Section 8 modified

Section 8(2) is modified as follows:

• (a)

  in paragraph (d) by inserting after “this Act” —

“    or the applied FID Act     ”;

• (b)

  in paragraph (e) by inserting after “this Act” —

“     or the applied FID Act     ”.

17.Section 9 modified

• (1)

  Section 9 is modified by inserting before “The” the subsection designation “(1)”.

• (2)

  At the end of section 9 the following subsection is inserted —

“

• (2)

  The Commissioner may use for the purposes of any other Act administered by the Commissioner any information concerning the affairs of any other person acquired by the Commissioner under or for the purposes of this Act.

”.

18.Section 10 modified

• (1)

  Section 10(4)(h) is modified by deleting all the words after “liable to” and inserting instead —

“     stamp duty as defined in subsection (5)     ”.

• (2)

  After section 10(4) the following subsection is inserted —

“

• (5)

  In subsection (4)(h) —

“stamp duty” means —

• (a)

  stamp duty under Item 4 of the Second Schedule to the Stamp Act 1921 or the applied Stamp Act; or

• (b)

  stamp duty under any other law of a State or Territory, including a law that applies in another State in accordance with the Commonwealth Mirror Taxes Act.

”.

• (3)

  Section 10(4)(m) is modified by inserting after “Stamp Act 1921” —

“ or the applied Stamp Act ”.

19.Section 12 modified

After section 12(4) the following subsection is inserted —

“

• (5)

  For the purposes of this section, the amount of the dutiable receipts of a financial institution during a period is the amount equal to the sum of —

  • (a)

    the amount of the institution’s dutiable receipts within the meaning of this Act during the period; and

  • (b)

    the amount of the institution’s dutiable receipts within the meaning of the applied FID Act during the period.

”.

20.Section 13 modified

After section 13(13) the following subsection is inserted —

“

• (13a)

  If, under section 13(13)(b) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 13 of that Act, then the person is also ineligible during that period to make an application under this section.

”.

21.Section 14 modified

After section 14(7) the following subsection is inserted —

“

• (8)

  If, under section 14(7)(d) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 14 of that Act, then the person is also ineligible during that period to make an application under this section.

”.

22.Section 15 modified

After section 15(5) the following subsection is inserted —

“

• (5a)

  If, under section 15(5)(d) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 15 of that Act, then the person is also ineligible during that period to make an application under this section.

”.

23.Section 17 modified

After section 17(7) the following subsection is inserted —

“

• (8)

  If, under section 17(7)(b) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 17 of that Act, then the person is also ineligible during that period to make an application under this section.

”.

24.Section 19A modified

After section 19A(5) the following subsection is inserted —

“

• (6)

  If, under section 19A(5) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 19A of that Act, then the person is also ineligible during that period to make an application under this section.

”.

25.Section 22 modified

After section 22(5) the following subsection is inserted —

“

• (6)

  For the purposes of this section, the amount of the dutiable receipts of a financial institution or group during a period is the amount equal to the sum of —

  • (a)

    the amount of the dutiable receipts within the meaning of this Act of the institution or group during the period; and

  • (b)

    the amount of the dutiable receipts within the meaning of the applied FID Act of the institution or group during the period.

”.

26.Section 23 modified

• (1)

  Section 23 is modified by inserting before “A” the subsection designation “(1)”.

• (2)

  At the end of section 23 the following subsection is inserted —

“

• (2)

  For the purposes of subsection (1), the amount of the dutiable receipts of a financial institution during a period is the amount equal to the sum of —

  • (a)

    the amount of the institution’s dutiable receipts within the meaning of this Act during the period; and

  • (b)

    the amount of the institution’s dutiable receipts within the meaning of the applied FID Act during the period.

”.

27.Section 26 modified

• (1)

  After section 26(4) the following subsection is inserted —

“

• (5)

  For the purposes of subsection (4), the reference in subsection (4) to the amount of an institution’s short term dealings or short term liabilities is to be read as a reference to the sum of —

  • (a)

    the amount of the institution’s short term dealings or short term liabilities within the meaning of this Act; and

  • (b)

    the amount of the institution’s short term dealings or short term liabilities within the meaning of the applied FID Act.

”.

• (2)

  After section 26(6) the following subsection is inserted —

“

• (6a)

  If, under subsection 26(6) of the applied FID Act, the Commissioner has determined a period during which a person is ineligible to make an application under section 26 of that Act, then the person is also ineligible during that period to make an application under this section.

”.

• (3)

  After section 26(7) the following subsection is inserted —

“

• (7a)

  If, under section 26(7) of the applied FID Act, a person is not permitted to make a further application under section 26 of that Act for a period of 2 years, then, during that period, the person is not permitted to make an application under this section.

”.

28.Section 29 modified

After section 29(2) the following subsection is inserted —

“

• (3)

  For the purposes of this section, the amount of the dutiable receipts of a financial institution during a period is the amount equal to the sum of —

  • (a)

    the amount of the institution’s dutiable receipts within the meaning of this Act during the period; and

  • (b)

    the amount of the institution’s dutiable receipts within the meaning of the applied FID Act during the period.

”.

29.Section 30 modified

• (1)

  Section 30 is modified by inserting before “A” the subsection designation “(1)”.

• (2)

  At the end of section 30 the following subsections are inserted —

“

• (2)

  For the purposes of subsection (1)(a), the amount of the total dutiable deposits of a depositor during a month is the amount equal to the sum of —

  • (a)

    the amount of the depositor’s dutiable deposits within the meaning of this Act during the month; and

  • (b)

    the amount of the depositor’s dutiable deposits within the meaning of the applied FID Act during the month.

• (3)

  For the purposes of subsection (1)(b), a reference to a dutiable deposit is to be read as including a reference to a dutiable deposit within the meaning of the applied FID Act.

• (4)

  If a depositor has furnished a return relating to a month under section 30 of the applied FID Act, the depositor is not required to furnish a return for that month under this section.

”.

30.Section 40 modified

After section 40(3) the following subsections are inserted —

“

• (4)

  For the purposes of subsection (2)(a), the amount of the total dutiable receipts of a financial institution during a month is the amount equal to the sum of —

  • (a)

    the amount of the institution’s dutiable receipts within the meaning of this Act during the month; and

  • (b)

    the amount of the institution’s dutiable receipts within the meaning of the applied FID Act during the month.

• (5)

  For the purposes of subsection (2)(b), the total of the dutiable deposits of a depositor during a month is the amount equal to the sum of —

  • (a)

    the amount of the depositor’s dutiable deposits within the meaning of this Act during the month; and

  • (b)

    the amount of the depositor’s dutiable deposits within the meaning of the applied FID Act during the month.

• (6)

  The amount of duty payable under this Act on the amount of the total dutiable receipts or total dutiable deposits by a financial institution or depositor in relation to a period is reduced by any amount of duty paid or payable by the institution or depositor on that total amount under the applied FID Act in relation to the period.

”.

31.Section 41 modified

After subsection 41(5) the following subsections are inserted —

“

• (6)

  In this section, a reference to the amount of the dutiable receipts of a financial institution in relation to a period is to be read as a reference to the amount equal to the sum of —

  • (a)

    the amount of the institution’s dutiable receipts within the meaning of this Act in relation to the period; and

  • (b)

    the amount of the institution’s dutiable receipts within the meaning of the applied FID Act in relation to the period.

• (7)

  In this section, a reference to the amount of the dutiable deposits of a depositor in relation to a period is to be read as a reference to the amount equal to the sum of —

  • (a)

    the amount of the depositor’s dutiable deposits within the meaning of this Act in relation to the period; and

  • (b)

    the amount of the depositor’s dutiable deposits within the meaning of the applied FID Act in relation to the period.

”.

Division 2 – The Financial Institutions Duty Regulations 198432.Modification of the Financial Institutions Duty Regulations 1984

This Division sets out modifications of the Financial Institutions Duty Regulations 1984*.

• [*

  Reprinted as at 25 June 1997.

For amendments to 14 November 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 101.]

33.Regulation 2 inserted

After regulation 1 the following regulation is inserted —

“

2. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied FID Regulations as a single body of law.

• (3)

  In these regulations —

“applied FID Regulations” means the Financial Institutions Duty Regulations 1984 of Western Australia in their operation as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

”.

Part 4 – Land taxDivision 1 – The Land Tax Act 197634.Modification of the Land Tax Act 1976

This Division sets out modifications of the Land Tax Act 1976* in its application as a law of Western Australia.

• [*

  Reprinted as at 9 August 2002.]

35.Section 3A inserted

After section 3 the following section is inserted —

“

3A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Land Tax Act as a single body of law.

”.

Division 2 – The Land Tax Assessment Act 197636.Modification of the Land Tax Assessment Act 1976

This Division sets out modifications of the Land Tax Assessment Act 1976*.

• [*

  Reprinted as at 23 February 2001. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 200.]

37.Section 4 inserted

After section 3 the following section is inserted —

“

4. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the regulations is to be read as a reference to the regulations in their application as a law of Western Australia;

  • (c)

    a reference to the Land Tax Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (d)

    a reference to the Taxation (Reciprocal Powers)Act 1989 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (e)

    a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act of which the Commissioner has the general administration under an arrangement under section 5 of the Commonwealth Places (Mirror Taxes Administration) Act 1999.

• (2)

  This Act is to be read with the applied Land Tax Assessment Act as a single body of law.

”.

38.Section 5 modified

Section 5(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied Land Tax Act” means the Land Tax Act 1976 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied Land Tax Assessment Act” means the Land Tax Assessment Act 1976 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Act) 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Land Tax Assessment Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

39.Section 11 modified

• (1)

  Section 11(2) is modified by inserting after “in connection with this Act” —

“ or the applied Land Tax Assessment Act ”.

• (2)

  Section 11(3) is modified by inserting after “or arising out of, this Act” —

“ or the applied Land Tax Assessment Act ”.

Division 3 – The Land Tax Assessment Regulations 197640.Modification of the Land Tax Assessment Regulations 1976

This Division sets out modifications of the Land Tax Assessment Regulations 1976*.

• [*

  Reprinted as at 26 November 1999.

For amendments to 14 November 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 186.]

41.Regulation 3 inserted

After regulation 2 the following regulation is inserted —

“

3. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations, unless the contrary intention appears —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia;

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia; and

  • (c)

    a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied Land Tax Assessment Regulations as a single body of law.

• (3)

  In these regulations —

“applied Land Tax Assessment Regulations” means the Land Tax Assessment Regulations 1976 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

”.

Part 5 – Metropolitan region improvement and planningDivision 1 – The Metropolitan Region Improvement Tax Act 195942.Modification of the Metropolitan Region Improvement Tax Act 1959

This Division sets out modifications of the Metropolitan Region Improvement Tax Act 1959*.

• [*

  Reprinted as approved 29 April 1980. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 233.]

43.Section 1A inserted

After section 1 the following section is inserted —

“

1A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (c)

    a reference to the Metropolitan Region Town Planning Scheme Act 1959 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Metropolitan Region Improvement Tax Act as a single body of law.

• (3)

  In this section, unless the contrary intention appears —

“applied Metropolitan Region Improvement Tax Act” means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Metropolitan Region Improvement Tax Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act.

”.

Division 2 – The Metropolitan Region Town Planning Scheme Act 195944.Modification of the Metropolitan Region Town Planning Scheme Act 1959

This Division sets out modifications of the Metropolitan Region Town Planning Scheme Act 1959*.

• [*

  Reprinted as at 7 September 2001. For subsequent amendments see Acts Nos. 25 of 2001 and 24 of 2002.]

45.Section 4 inserted

After section 3 the following section is inserted —

“

4. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (c)

    a reference to the Metropolitan Region Improvement Tax Act 1959 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Metropolitan Region Town Planning Scheme Act as a single body of law.

• (3)

  In this section —

“applied Metropolitan Region Town Planning Scheme Act” means the Metropolitan Region Town Planning Scheme Act 1959 in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Metropolitan Region Town Planning Scheme Act applies or is taken to have applied under the Commonwealth Mirror Taxes Act.

”.

Part 6 – Pay‑roll taxDivision 1 – The Pay‑roll Tax Act 197146.Modification of the Pay‑Roll Tax Act 1971

This Division sets out modifications of the Pay‑roll Tax Act 1971*.

• [*

  Reprinted as at 10 November 2000. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 273.]

47.Section 1A inserted

After section 1 the following section is inserted —

“

1A. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and

  • (b)

    a reference to the Pay‑roll Tax Assessment Act 1971 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Pay‑roll Tax Act as a single body of law.

”.

48.Section 4 inserted

After section 3 the following section is inserted —

“

4. Determination of appropriate rates

• (1)

  For the purposes of determining the appropriate rate of pay‑roll tax payable by an employer a reference in this Act to the amount of the taxable wages paid or payable by the employer for a period is to be read as a reference to the amount equal to the sum of —

  • (a)

    the amount of the taxable wages within the meaning of the Pay‑roll Tax Assessment Act 1971 that are paid or payable by the employer for the period; and

  • (b)

    the amount of the taxable wages within the meaning of the applied Pay‑roll Tax Assessment Act that are paid or payable by the employer during the period.

• (2)

  For the purposes of determining the appropriate rate of pay‑roll tax payable by an employer for a period, a reference in this Act to the amount of interstate wages paid or payable by the employer for the period is to be read as excluding a reference to any amount of taxable wages within the meaning of the applied Pay‑roll Assessment Tax Act that are paid or payable by the employer during the period.

”.

Division 2 – The Pay‑roll Tax Assessment Act 197149.Modification of the Pay‑roll Tax Assessment Act 1971

This Division sets out modifications of the Pay‑roll Tax Assessment Act 1971*.

• [*

  Reprinted as at 4 October 2002.]

50.Section 2 inserted

After section 1 the following section is inserted —

“

2. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the Pay‑roll Tax Act 1971 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (c)

    a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Pay‑roll Tax Assessment Act as a single body of law.

• (3)

  The Crown in right of Western Australia is bound by the applied Pay‑roll Tax Act and the applied Pay‑roll Tax Assessment Act to the same extent that it is bound by this Act.

”.

51.Section 3 modified

• (1)

  Section 3(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied Pay‑roll Tax Act” means the Pay‑roll Tax Act 1971 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied Pay‑roll Tax Assessment Act” means the Pay‑roll Tax Assessment Act 1971 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes Act) 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Pay‑roll Tax Assessment Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

• (2)

  Section 3(1) is modified by deleting the definition of “corresponding law” and inserting the following definition instead —

“

“corresponding law” means —

• (a)

  the applied Pay‑roll Tax Act;

• (b)

  the applied Pay‑roll Tax Assessment Act; or

• (c)

  a law in force in another State or a Territory (including an applied State law within the meaning of the Commonwealth Mirror Taxes Act) relating to the imposition on employers of a tax on wages paid or payable by them and the assessment and collection of that tax, except the Pay‑roll Tax Assessment Act 1941 of the Commonwealth;

”.

52.Section 5 modified

Section 5(1) is modified as follows:

• (a)

  in paragraph (b) by inserting after “this Act” —

“     or the applied Pay‑roll Tax Assessment Act     ”;

• (b)

  in paragraph (c) by inserting after “this Act” —

“     or the applied Pay‑roll Tax Assessment Act     ”.

53.Section 13 modified

After section 13(4), the following subsections are inserted —

“

• (5)

  In this section a reference to the taxable wages to be specified in a return for a period by an employer is to be read as a reference to the amount equal to the sum of —

  • (a)

    the amount of the taxable wages to be specified in the return for that period for the purposes of this section; and

  • (b)

    the amount of the taxable wages to be specified in a return for that period for the purposes of section 13 of the applied Pay‑roll Tax Assessment Act.

• (6)

  If an employer has furnished a return relating to a period under section 13 of the applied Pay‑roll Tax Assessment Act, the employer is not required to furnish a return for that period under this section.

”.

Division 3 – The Pay‑roll Tax Assessment Regulations 197154.Modification of the Pay‑roll Tax Assessment Regulations 1971

This Division sets out modifications of the Pay‑roll Tax Assessment Regulations 1971*.

• [*

  Reprinted as at 13 September 2002.]

55.Regulation 1A inserted

After regulation 1, the following regulation is inserted —

“

1A. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations, unless the contrary intention appears —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia;

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia;

  • (c)

    a reference to the Revenue Laws Amendment (Assessment) Act 1997 is to be read as a reference to that Act in its application as a law of Western Australia; and

  • (d)

    a reference to the Pay‑roll Tax Amendment Regulations 1997 is to be read as a reference to those regulations in their application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied Pay‑roll Tax Assessment Regulations as a single body of law.

”.

56.Regulation 2 amended

Regulation 2 is amended by inserting the following definition in its appropriate alphabetical position —

“

“applied Pay‑roll Tax Assessment Regulations” means the Pay‑roll Tax Assessment Regulations 1971 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

”.

Part 7 – Stamp dutyDivision 1 – The Stamp Act 192157.Modification of the Stamp Act 1921

This Division sets out modifications of the Stamp Act 1921*.

• [*

  Reprinted as at 3 August 2001. For subsequent amendments see 2001 Index to Legislation of Western Australia, Table 1, p. 354, and Acts Nos. 7 and 11 of 2002.]

58.Section 2 inserted

After section 1 the following section is inserted —

“

2. Application of Act in non‑Commonwealth places

• (1)

  In this Act, unless the contrary intention appears —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia;

  • (b)

    a reference to the regulations is to be read as a reference to those regulations in their application as a law of Western Australia;

  • (c)

    a reference to the Revenue Laws Amendment (Assessment) Act 2000 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (d)

    a reference to the Stamp Act Amendment Act 1979 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (e)

    a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as a reference to that Act in its application as a law of Western Australia;

  • (f)

    a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act administered by the Commissioner under an arrangement under section 5 of the Commonwealth Places (Mirror Taxes Administration) Act 1999.

• (2)

  This Act is to be read with the applied Stamp Act as a single body of law.

• (3)

  If this Act requires any duty paid or payable in another State or a Territory to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the applied Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.

”.

59.Section 4 modified

Section 4(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied interstate law” means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;

“applied Stamp Act” means the Stamp Act 1921 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Stamp Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

60.Section 4AA inserted

After section 4 the following section is inserted —

“

4AA. Instruments subject to dual liability

• (1)

  If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the applied Stamp Act, the amount of duty payable is calculated by reference to the amount equal to the sum of —

  • (a)

    the amount or amounts on which duty is payable under this Act; and

  • (b)

    the amount or amounts on which duty is payable under the applied Stamp Act.

• (2)

  The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) minus any amount paid or payable under the applied Stamp Act.

”.

61.Section 8 modified

• (1)

  Section 8 is modified by inserting before “The” the subsection designation “(1)”.

• (2)

  At the end of section 8 the following subsection is inserted —

“

• (2)

  The Commissioner may use for the purposes of any other Act administered by the Commissioner any information concerning the affairs of any other person acquired by the Commissioner, by reason of his or her office, under or for the purposes of this Act.

”.

62.Section 9 modified

Section 9(2) is modified as follows:

• (a)

  in paragraph (a) by inserting after “this Act” —

“ or the applied Stamp Act ”;

• (b)

  in paragraph (b) by inserting after “this Act” —

“ or the applied Stamp Act ”.

63.Section 31B modified

Section 31B(5) is modified by deleting “the law of another State or of a Territory” and inserting instead —

“

the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

”.

64.Section 73D modified

Section 73D(6a)(b) is modified by deleting “in another jurisdiction” and inserting instead —

“

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

”.

65.Section 75AE modified

After subsection 75AE(2) the following subsection is inserted —

“

• (2a)

  For the purposes of subsection (2)(b), if duty is or may be payable on the instrument of conveyance or transfer of property both under this Act and the applied Stamp Act, the purchaser is entitled to a rebate only if the total value of the property conveyed or transferred by the instrument does not exceed $135 000.

”.

66.Section 76AH modified

Section 76AH(4)(b) is modified by deleting “in another jurisdiction” and inserting instead —

“

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

”.

67.Section 76AO modified

Section 76AO(4)(b) is modified by deleting “in another jurisdiction” and inserting instead —

“

under the applied Stamp Act or a law in force in another State or a Territory, including an applied interstate law

”.

68.Section 84 modified

After section 84(4) the following subsection is inserted —

“

• (5)

  In this section —

  • (a)

    a reference to duty paid or payable in another State is to be read as including a reference to duty paid or payable under the applied Stamp Act or under an applied interstate law;

  • (b)

    a reference to an instrument that is exempt in another State is to be read as including a reference to an instrument that is exempt under the applied Stamp Act or under an applied interstate law.

”.

69.Section 87 modified

• (1)

  Section 87(1) is modified by inserting after “Second Schedule” —

“

or item 13 of the Second Schedule to the applied Stamp Act

”.

• (2)

  Section 87(1b) is modified by inserting after “or (2)” —

“

of the Second Schedule or item 13(1)(a), (1a) or (2) of the Second Schedule to the applied Stamp Act (as the case requires)

”.

70.Section 112A modified

Section 112A(1) is modified by deleting the definition of “corresponding law” and inserting the following definition instead —

“

“corresponding law” means —

• (a)

  the applied Stamp Act;

• (b)

  a law in force in another State or in a Territory that is declared by proclamation to be a corresponding law for the purposes of Division 3; or

• (c)

  an applied interstate law that corresponds to a law referred to in paragraph (b).

”.

Division 2 – The Stamp Regulations 197971.Modification of the Stamp Regulations 1979

This Division sets out modifications of the Stamp Regulations 1979*.

• [*

  Reprinted as at 3 November 2000.

For amendments to 14 November 2002 see 2001 Index to Legislation of Western Australia, Table 4, p. 319.]

72.Regulation 1A inserted

After regulation 1 the following regulation is inserted —

“

1A. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations, unless the contrary intention appears —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied Stamp Regulations as a single body of law.

• (3)

  In these regulations —

“applied Stamp Regulations” means the Stamp Regulations 1979 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which the applied Stamp Regulations apply, or are taken to have applied, under the Commonwealth Mirror Taxes Act.

”.

Part 8 – Reciprocal powersDivision 1 – The Taxation (Reciprocal Powers) Act 198973.Modification of the Taxation (Reciprocal Powers) Act 1989

This Division sets out modifications of the Taxation (Reciprocal Powers) Act 1989*.

• [*

  Reprinted as at 12 October 2001.]

74.Section 2A inserted

After section 2 the following section is inserted —

“

2A. Application of Act in non‑Commonwealth places

• (1)

  In this Act —

  • (a)

    a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and

  • (b)

    a reference to a State Taxation Act is to be read as a reference to that Act in its application as a law of Western Australia.

• (2)

  This Act is to be read with the applied Taxation (Reciprocal Powers) Act as a single body of law.

”.

75.Section 3 modified

• (1)

  Section 3(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“applied interstate law” means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;

“applied Taxation (Reciprocal Powers) Act” means the Taxation (Reciprocal Powers) Act 1989 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place to which the applied Taxation (Reciprocal Powers) Act applies, or is taken to have applied, under the Commonwealth Mirror Taxes Act;

”.

• (2)

  Section 3(1) is modified by deleting the definition of “corresponding law” and inserting instead —

“

“corresponding law” means —

• (a)

  a law declared under subsection (4) to be a corresponding law for the purposes of this Act; or

• (b)

  an applied interstate law that corresponds to a law referred to in paragraph (a);

”.

• (3)

  Section 3(1) is modified by deleting the definition of “recognized revenue law” and inserting instead —

“

“recognised revenue law” means —

• (a)

  a law of the Commonwealth or another State declared under subsection (2) to be a recognised revenue law for the purposes of this Act; or

• (b)

  an applied interstate law that corresponds to a law referred to in paragraph (a).

”.

• (4)

  After section 3(2) the following subsection is inserted —

“

• (2a)

  An office under an applied interstate law of a State is taken to be a corresponding office for the purposes of this Act if the applied interstate law corresponds to a law of that State that has been declared under subsection (2) to be a recognised revenue law.

”.

76.Section 9 modified

Section 9(1)(b) is deleted and the following paragraphs are inserted instead —

“

• (b)

  the Commissioner or any other officer of a State administering a law of the State relating to taxation or a law of the Commonwealth that is a recognised revenue law;

• (c)

  a person authorised by a Commissioner or other officer referred to in paragraph (b).

”.

Division 2 – The Taxation (Reciprocal Powers) Regulations 199077.Modification of the Taxation (Reciprocal Powers) Regulations 1990

This Division sets out modifications of the Taxation (Reciprocal Powers) Regulations 1990*.

• [*

  Published in Gazette 5 October 1990, p. 5160‑1.]

78.Regulation 2A inserted

After regulation 2 the following regulation is inserted —

“

2A. Application of regulations in non‑Commonwealth places

• (1)

  In these regulations, unless the contrary intention appears —

  • (a)

    a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and

  • (b)

    a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.

• (2)

  These regulations are to be read with the applied Taxation (Reciprocal Powers) Regulations as a single body of law.

• (3)

  In these regulations —

“applied Taxation (Reciprocal Powers) Regulations” means the Taxation (Reciprocal Powers) Regulations 1990 in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia under the Commonwealth Mirror Taxes Act.

”.

Notes

1          This is a compilation of the Commonwealth Places (Mirror Taxes Administration) Regulations 2003 and includes the amendments made by the other written laws referred to in the following table.

Compilation table

Citation	Gazettal	Commencement
Commonwealth Places (Mirror Taxes Administration) Regulations 2003	17 Dec 2002 p. 5935-88	6 Oct 1997 (see r. 2)
These regulations were repealed by the Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 5 as at 5 Feb 2007 (see Gazette 5 Feb 2007 p. 275)