Finance Regulations Amendment Regulations 2020 (WA)

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GOVERNMENT GAZETTE, WA

23 October 2020

TREASURY AND FINANCE
TR301
Commonwealth Places (Mirror Taxes Administration) Act 1999
Duties Act 2008
First Home Owner Grant Act 2000 Taxation Administration Act 2003

Finance Regulations Amendment
Regulations 2020
SL 2020/206

Made by the Governor in Executive Council.
Part 1 — Preliminary

1. Citation
These regulations are the Finance Regulations Amendment
Regulations 2020.
2. Commencement
These regulations come into operation as follows —

(a)

Part 1 — on the day on which these regulations are published in the Gazette;
(b) the rest of the regulations — on the day after that day.
Part 2— Commonwealth Places (Mirror Taxes

(1) In regulation 3(4) after "modification" insert:
prescribed
(2) In regulation 3(5) after "modifications" insert:

prescribed
Administration) Regulations 2007 amended

3. Regulations amended
This Part amends the Commonwealth Places (Mirror Taxes
Administration) Regulations 2007.

4. Regulation 3 amended

23 October 2020 GOVERNMENT GAZETTE, WA :3867

(3) After regulation 3(5) insert:

(6) The modification prescribed in regulation 3 1 A has
effect on and from 1 July 2019.
5. Regulation 31 amended
In regulation 31:

(a) delete "(other than section 17(1) and (3))";
(b) delete "references" and insert:
reference

6. Regulation 31A inserted
After regulation 31 insert:

31A. Section 23N inserted
At the end of Part 2 Division 6 insert
23N. Dual liability for assessment year beginning
1 July 2019

(1) For the purposes of the assessment year beginning on
1 July 2019, in section 16A -

(a)

a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

(b)

a reference to Part 2 Division 2 of the applied Pay-roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied

Pay-roll Tax Assessment Act.

(2) For the purposes of the assessment year beginning on
1 July 2019, in section 20A -

(a)

a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

(b)

a reference to Part 2 Division 3 of the applied Pay-roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay-roll Tax Assessment Act.

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GOVERNMENT GAZETTE, WA

23 October 2020

Part 3 - Duties Regulations 2008 amended
7.           Regulations amended
This Part amends the Duties Regulations 2008.
8.            Regulation 4AA inserted After regulation 4A insert:

4AA. Primary production prescribed (Act s. 101A(1)(e))

(1) In this regulation -
production-based agistment means the rearing of
living creatures in accordance with an agistment
arrangement provided for in a contract, or agreement,
that is in writing, if—

(a) the agistment arrangement provided for in the contract or agreement is limited to agistment of the living creatures for a purpose referred to in the section 101A(1)(b)(ii) or (iii) of the Act; and
(b) the contract or agreement is made between -
(i)     a person who may lawfully use dutiable property for the rearing of living creatures; and
(ii)     a person to whom subparagraph (i) does not apply who owns the living creatures.

(2) For the purposes of section 101 A( 1 )(e) of the Act,
production-based agistment is prescribed as primary
production.
9. Regulation 5A inserted

After regulation 5 insert:

5A. Insurance for liability to pay damages in respect of
compensable injury prescribed (Act s. 209(2)0))

(1) For the purposes of section 209(2)6) of the Act,
insurance required to be obtained and kept under the
Workers' Compensation and Injury Management
Act 1981 section 160(1)(b) is prescribed.
(2) This regulation applies to a premium, or an instalment
of a premium, paid in relation to a contract of insurance
as described in subregulation (1) on or after
1 October 2011.

23 October 2020 GOVERNMENT GAZETTE, WA 3869
Part 4— First Home Owner Grant Regulations 2000

amended

10. Regulations amended

This Part amends the First Home Owner Grant
Regulations 2000.
11. Regulation 7 amended
In regulation 7(2a):

(a) in paragraphs (a) and (b) delete "strata plan or survey-strata plan" and insert:
strata titles scheme

(b) in paragraph (c) delete "strata plan or survey-strata plan," and insert:
strata titles scheme,

Part 5 - Taxation Administration Regulations 2003

amended

12. Regulations amended

This Part amends the Taxation Administration
Regulations 2003.
13. Regulation 5C amended
In regulation 5C delete "1.7%" and insert:

0.2%
14. Regulation 13M inserted
After regulation 13L insert:
13M. Disclosure of information to Australian Building
and Construction Commissioner (s. 114(3)(g))

(1) In this regulation -
Australian Building and Construction Commissioner
means the Australian Building and Construction
Commissioner referred to in the Building and
Construction Industry (Improving Productivity)
Act 2016 (Commonwealth) section 15(1);

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GOVERNMENT GAZETTE, WA

23 October 2020

prescribed purpose means a purpose related to the
Australian Building and Construction Commissioner
carrying out their functions under the Building and
Construction Industry (Improving Productivity)

Act 2016 (Commonwealth).

(2) For the purposes of section 114(3)(g) of the Act, the
Commissioner may disclose to the Australian Building
and Construction Commissioner for a prescribed
purpose information or material that was disclosed to
or obtained by the Commissioner under a taxation Act.
V. MOLAN, Clerk of the Executive Council.

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Finance Regulations Amendment Regulations 2020 (WA)

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(a)	Part 1 — on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on the day after that day.

(a)	delete "(other than section 17(1) and (3))";
(b)	delete "references" and insert:

31A.	Section 23N inserted At the end of Part 2 Division 6 insert
23N.	Dual liability for assessment year beginning 1 July 2019
(1)	For the purposes of the assessment year beginning on 1 July 2019, in section 16A -

(a)	a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
(b)	a reference to Part 2 Division 2 of the applied Pay-roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied
Pay-roll Tax Assessment Act.

(a)	a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
(b)	a reference to Part 2 Division 3 of the applied Pay-roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay-roll Tax Assessment Act.

4AA.	Primary production prescribed (Act s. 101A(1)(e))
(1)	In this regulation - *production-based agistment* means the rearing of living creatures in accordance with an agistment arrangement provided for in a contract, or agreement, that is in writing, if—

(a)	the agistment arrangement provided for in the contract or agreement is limited to agistment of the living creatures for a purpose referred to in the section 101A(1)(b)(ii) or (iii) of the Act; and
(b)	the contract or agreement is made between -

5A.	Insurance for liability to pay damages in respect of compensable injury prescribed (Act s. 209(2)0))
(1)	For the purposes of section 209(2)6) of the Act, insurance required to be obtained and kept under the Workers' Compensation and Injury Management Act 1981 section 160(1)(b) is prescribed.
(2)	This regulation applies to a premium, or an instalment of a premium, paid in relation to a contract of insurance as described in subregulation (1) on or after 1 October 2011.

This Part amends the First Home Owner Grant Regulations 2000.
11.	Regulation 7 amended In regulation 7(2a):

(1)	In this regulation -
*Australian Building and Construction Commissioner* means the Australian Building and Construction Commissioner referred to in the Building and Construction Industry (Improving Productivity) Act 2016 (Commonwealth) section 15(1);