Fines, Penalties and Infringement Notices Enforcement Amendment (Taxation) Act 2012 (WA)

Western Australia

Fines, Penalties and Infringement Notices

Enforcement Amendment (Taxation) Act 2012

Western Australia

Fines, Penalties and Infringement Notices

Enforcement Amendment (Taxation) Act 2012

CONTENTS

1.	Short title	2
2.	Commencement	2
3.	Act amended	2
4.	Section 109 inserted	2

109. Imposition of tax 2

Western Australia

Fines, Penalties and Infringement Notices

Enforcement Amendment (Taxation) Act 2012

No. 28 of 2012

An Act to amend the Fines, Penalties and Infringement Notices

Enforcement Act 1994.

[Assented to 3 September 2012]

The Parliament of Western Australia enacts as follows:

Fines, Penalties and Infringement Notices Enforcement Amendment

(Taxation) Act 2012

s. 1

1.             Short title

This is the Fines, Penalties and Infringement Notices

Enforcement Amendment (Taxation) Act 2012.

2.             Commencement

This Act comes into operation as follows —

(a)	sections 1 and 2 — on the day on which this Act receives the Royal Assent;
(b)	the rest of the Act — when the Fines, Penalties and Infringement Notices Enforcement Amendment Act 2012 section 39 comes into operation.

3.             Act amended

This Act amends the Fines, Penalties and Infringement Notices

Enforcement Act 1994.

4.             Section 109 inserted

After section 108 insert:

109.         Imposition of tax

To the extent that any fee that the regulations prescribe

under section 108 is a tax, the fee is imposed.