Taxation Administration Act 2003 (WA)

Western Australia

Western Australia

Taxation Administration Act 2003

An Act to provide for the administration and enforcement of legislation dealing with State taxation and for the collection and administration of certain mining royalties.

[Long title amended: No. 7 of 2025 s. 18.]

This Act may be cited as the Taxation Administration Act 2003.

• (1)

  This Act comes into operation on a day fixed by proclamation.

• (2)

  Different days may be fixed under subsection (1) for different provisions.

• (1)

  The following enactments are taxation Acts for the purposes of this Act — 

  • (a)

    this Act;

[(b), (c) deleted]

• (ca)

  the Duties Act 2008;

• (d)

  the Land Tax Act 2002;

• (e)

  the Land Tax Assessment Act 2002;

• (f)

  the Metropolitan Region Improvement Tax Act 1959 as in force from and after the time of commencement of this Act;

• [(g)

  deleted]

  • (ga)

    section 200 of the Planning and Development Act 2005;

  • (h)

    the Pay‑roll Tax Act 2002;

  • (i)

    the Pay‑roll Tax Assessment Act 2002;

  • (j)

    the Stamp Act 1921 as in force from and after the time of commencement of this Act;

  • (jaa)

    the Transport (Road Passenger Services) Act 2018 Part 9 Division 2;

  • (ja)

    the Biosecurity and Agriculture Management Act 2007 Part 6 Division 1 Subdivision 2;

  • (jb)

    the Biosecurity and Agriculture Management Rates and Charges Act 2007;

  • (jc)

    the Betting Tax Act 2018;

  • (jd)

    the Betting Tax Assessment Act 2018;

  • (k)

    any other enactment prescribed by the regulations as a taxation Act.

• (2)

  Each other taxation Act is to be read with this Act as if they formed a single Act.

[Section 3 amended: No. 38 of 2005 s. 15; No. 24 of 2007 s. 94; No. 12 of 2008 s. 34; No. 17 of 2010 s. 30(2); No. 26 of 2018 s. 329; No. 37 of 2018 s. 45; No. 11 of 2019 s. 4.]

[Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 46 and endnote 1M.]

[Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 49 and endnote 1MC.]

The Glossary at the end of this Act defines or affects the meaning of some of the words and expressions used in this Act.

Subject to any express provision to the contrary, each taxation Act binds the Crown in right of Western Australia and, as far as the legislative power of Parliament permits, in all its other capacities.

[Modification, to section 5, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of…