Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002

Part 1 – Preliminary

Clause 1:

Citation

This clause provides that this Notice is to be cited as the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.

Clause 2:

Commencement

This clause describes the commencement provisions for the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.

Subclause (1) provides that this notice does not have effect unless an arrangement is in operation under section 9 of the Commonwealth Places (Mirror Taxes) Act 1998.

Subclause (2) deems that, when an arrangement under subclause (1) is in place, this Notice is deemed to have taken effect on 6 October 1997. In the Press Release (109) of that date, the Federal Treasurer announced that the Commonwealth would apply taxes which mirror State taxes to businesses located at Commonwealth places.

Subclause (3) provides that any applied WA taxing law that may have been repealed when this notice takes effect is deemed, despite the repeal, to have been modified in accordance with this Notice, on 6 October 1997.

Clause 3:

Definitions

This clause provides, for the purposes of this notice, self-explanatory definitions of the following terms:

• applied WA law;
• Commonwealth Mirror Taxes Act;
• WA taxing law.

Clause 4:

Modification of applied WA laws

Subclause (1) provides that for the purposes of section 8 of the Commonwealth Places (Mirror Taxes) Act 1998 the applied WA laws are taken to be modified to the extent that is necessary to give effect to sub-regulation (2).

Subclause (2) provides that if:

(a)   any applied WA law may have application to any event and the corresponding State taxing law could also apply to the same event;

(b)  a person may have permission or a requirement to take action under both the applied WA law and the corresponding State taxing law;

(c)   the person has taken action under the corresponding State taxing law; and

(d)  the Commissioner has enough information about the event, state of affairs or transaction to carry out his functions in relation to it under the applied WA law or the corresponding State law or both,

then:

(e)   the person is not required to take the action under the applied WA law; and

(f)    the Commissioner may carry out his functions in relation to the event as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event.

Subclause (3) provides that the modifications of certain applied WA laws set out in this Notice have effect for the purposes of section 8 of the Commonwealth Places (Mirror Taxes) Act 1998.

Part 2 – Debits tax

Division 1- The applied Debits Tax Act 1990

The provisions of this Division deal with the modifications required to enable the applied Debits Tax Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Debits Tax Act 1990 (WA) and the applied Debits Tax Act is, as nearly as possible, the same as the liability would be under the Debits Tax Act 1990 (WA) if there were no Commonwealth places in Western Australia.

Clause 5:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Debits Tax Act 1990 (WA) in its application as a law of the Commonwealth in relation to Commonwealth places within the State of Western Australia.

Clause 6:

Section 2A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Debits Tax Act as a law of the Commonwealth with application to Commonwealth places within the State, while prescribing that this Act is to be read as a single body of law with the Debits Tax Act 1990 (WA). The purpose of this is to ensure that a taxpayer’s debits tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 2A(1)(a) applies to ensure that any reference to the Debits Tax Act 1990 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(b) applies to ensure that any reference to the Debits Tax Assessment Act 1990 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(2) provides that this Act and the corresponding Debits Tax Act are to be read as one body of law.

Subclause (3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation:

(a)   of the applied Debits Tax Act as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Debits Tax Act 1990 (WA) and the applied Debits Tax Act is the same as it would be under the Debits Tax Act 1990 (WA) if there were no Commonwealth places in Western Australia.

Part 2 – Debits tax

Division 2 - The applied Debits Tax Assessment Act 1990

The provisions of this Division deal with the modifications required to enable the applied Debits Tax Assessment Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Debits Tax Assessment Act 1990 (WA) and the applied Debits Tax Assessment Act is, as nearly as possible, the same as their liability would be under the Debits Tax Assessment Act 1990 (WA) if there were no Commonwealth places in Western Australia.

Clause 7:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Debits Tax Assessment Act 1990 as a law of the Commonwealth in relation to Commonwealth places within Western Australia.

Clause 8:

Section 2A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Debits Tax Assessment Act as a law of the Commonwealth with application to Commonwealth places within the State, while prescribing that this Act is to be read as a single body of law with the Debits Tax Assessment Act 1990 (WA). The purpose of this is to ensure that a taxpayer’s debits tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 2A(1)(a) applies to ensure that any reference to the Debits Tax Assessment Act 1990 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(b) applies to ensure that any reference to the Debits Tax Assessment Regulations 1997 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(c) applies to ensure that any reference to an Act of which the Commissioner has administration is to be read as a reference to:

(i)    an Act of which the Commissioner has the general administration  under an arrangement under section 9 of the Commonwealth Places (Mirror Taxes) Act 1998; or

(ii)  an Act administered by the Commissioner as a law of Western Australia.

The new section 2A(1)(d) provides that a reference to the Debits Tax Act 1990 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(e) provides that 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 the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(f) operates to ensure that a reference to the Gazette is to be read as a reference to the Government Gazette of Western Australia.

The new section 2A(2) provides that this Act and the corresponding Debits Tax Assessment Act are to be read as one body of law.

The new section 2A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation:

(a)   of the applied Debits Tax Assessment Act as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Debits Tax Assessment Act 1990 (WA) and the applied Debits Tax Assessment Act is the same as it would be under the Debits Tax Assessment Act 1990 (WA), if there were no Commonwealth places in Western Australia.

Clause 9:

Section 3 modified

Subclause (1) inserts into section 3(1) self-explanatory definitions of the following terms:

• applied Debits Tax Act;
• applied Taxation (Reciprocal Powers) Act;
• applied WA law;
• Commonwealth Mirror Taxes Act;
• Commonwealth place;
• corresponding Debits Tax Act; and
• corresponding Debits Tax Assessment Act.

Subclause (2)(a) replaces the existing definition of “Commissioner” in section 3(1) of the Debits Tax Assessment Act 1990 (WA) with a new definition which specifies the Commissioner as being the Commissioner of State Revenue of Western Australia.

Subclause (2)(b) operates to extend the definition of “excluded debit” in Section 3(1) to include exemptions provided by the applied laws to persons.

Subclause (2)(c) operates to extend the definition of “excluded debit” in Section 3(1) to include exemptions provided by the applied laws to organisations.

Subclause (2)(d) extends the definition of “exempt debit” to include debits that are made for the purpose of recovering from the account holder an amount of tax that the financial institution has paid, or is liable to pay, under the applied Debits Tax Assessment Act or the Debits Tax Assessment Act 1990 (WA).

Subclause (3) modifies section 3(8) to specify that debts due under the applied Debits Tax Assessment Act are due to the Commonwealth, rather than to the State of Western Australia.

Clause 10:

Section 7 modified

Subclause (1) creates an additional subclause by inserting the subsection designation (1) before the word “The”.

The new subclause (2) provides that where the Commissioner has delegated a function under section 7 of the corresponding Debits Tax Assessment Act, the corresponding function under the applied Debits Tax Assessment Act is taken to have been delegated to that person.

The new subclause (3) provides that where a person is authorised to perform a function under the corresponding Debits Tax Assessment Act, that person is taken to be authorised to perform the corresponding function under this Act.

Clause 11:

Section 8 modified

This clause provides that where, under another enactment, a person is exempt from certain taxes, this does not preclude that person from liability to pay debits tax imposed by the applied Debits Tax Act, unless that person is expressly exempted by that enactment.

Clause 12:

Section 14 modified

Subclause (1) specifies that under Section 14(1)(b), where a taxpayer is due a refund of an amount incorrectly paid under the applied Debits Tax Assessment Act, then the Commissioner shall offset the amount against any liability to the Commonwealth.

Subclause (2)(a) specifies that under Section 14(5)(a)(ii), where a taxpayer is due a refund of an amount incorrectly paid under the applied Debits Tax Assessment Act, then the Commissioner shall offset the amount against any liability to the Commonwealth.

Subclause (2)(b) specifies that under Section 14(5)(b)(ii), where a taxpayer is due a part refund of an amount incorrectly paid under the applied Debits Tax Assessment Act, then the Commissioner shall offset the amount against any liability to the Commonwealth.

Clause 13:

Section 15 modified

This clause specifies that under Section 15(1)(b), where a taxpayer is due a refund of tax paid on an excluded debit under the applied Debits Tax Assessment Act, then the Commissioner shall offset the amount against any liability to the Commonwealth.

Clause 14:

Section 19 modified

Subclause (1) specifies that under Section 19(3)(b)(ii), where a taxpayer is due a refund of tax paid as a result of a reassessment under the applied Debits Tax Assessment Act, then the Commissioner shall offset the amount against any liability to the Commonwealth.

Subclause (2) specifies that under Section 19(4), where a taxpayer is due a refund of tax paid under section 17 of the applied Debits Tax Assessment Act, then the Commissioner shall only offset the amount against a liability to the Commonwealth if the conditions of paragraphs (a) and (b) of that subclause are met.

Clause 15:

Section 26 modified

This clause prescribes that tax due under the applied Debits Tax Assessment Act is a debt due to the Commonwealth and payable to the Commissioner of State Revenue of Western Australia.

Clause 16:

Section 29 modified

This clause prescribes that a certificate in writing signed by the Commissioner certifying that a sum specified in the certificate was, at the date of the certificate, due by a person to the Commonwealth in respect of amounts payable to the Commissioner under the applied Debits Tax Assessment Act is prima facie evidence of the matters stated in the certificate.

Clause 17:

Section 35 modified

Subclause (1) operates to extend the provisions of the Act relating to disclosure of information gained through the administration of this Act to include information gained in connection with the administration of the Debits Tax Assessment Act 1990 (WA).

Subclause (2) inserts a new subsection (3) which provides that the Commissioner may use information acquired in the course of the administration of the applied Debits Tax Assessment Act for the purposes of any other Act administered by the Commissioner.

Part 2 – Debits tax

Division 3 – The applied Debits Tax Assessment Regulations 1997

The provisions of this Division deal with the modifications required to enable the applied Debits Tax Assessment Regulations to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Debits Tax Assessment Regulations 1997 (WA) and the applied Debits Tax Assessment Regulations is, as nearly as possible, the same as their liability would be under the Debits Tax Assessment Regulations 1997 (WA), if there were no Commonwealth places in Western Australia.

Clause 18:

Modification of the applied regulations

This clause specifies that the modifications within this Division apply to the Debits Tax Assessment Regulations 1997 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 19:

Regulation 1A inserted

Application of regulations in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Debits Tax Assessment Regulations as a law of the Commonwealth with application to Commonwealth places within the State, while prescribing that these regulations are to be read as a single body of law with the Debits Tax Assessment Regulations 1997 (WA). The purpose of this is to ensure that a taxpayer’s debits tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new regulation 1A(1)(a) applies to ensure that any reference to the Debits Tax Assessment Regulations 1997 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(b) applies to ensure that a reference to the Act is to be read as a reference to the Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(2) provides that these regulations and the corresponding Debits Tax Assessment Regulations are to be read as one body of law.

The new regulation 1A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to ensure their effective operation as a law of the Commonwealth.

The new regulation 1A(4) inserts a self-explanatory definition of the term “corresponding Debits Tax Assessment Regulations”.

Part 3 – Financial institutions duty

Division 1 – The applied Financial Institutions Duty Act 1983

The provisions of this Division deal with the modifications required to enable the applied Financial Institutions Duty Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Financial Institutions Duty Act 1983 (WA) and the applied Financial Institutions Duty Act   is, as nearly as possible, the same as the liability would be under the Financial Institutions Duty Act 1983 (WA) if there were no Commonwealth places in Western Australia.

Clause 20:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Financial Institutions Duty Act 1983 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 21:

Section 2A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Financial Institutions Duty Act as a law of the Commonwealth with application to Commonwealth places in the State prescribing that this Act is to be read as a single body of law with the Financial Institutions Duty Act 1983 (WA). The purpose of this is to ensure that a taxpayer’s Financial Institutions Duty liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 2A(1)(a) applies to ensure that any reference to the Financial Institutions Duty Act 1983 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(b) applies to ensure that any reference to the Financial Institutions Duty Regulations 1984 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(c) applies to ensure that any reference to an Act administered by the Commissioner is to be read as inclusive of:

(i)    a reference to any Act administered by the Commissioner under an arrangement made by virtue of section 9 of the Commonwealth Places (Mirror Taxes) Act 1998; or

(ii)  a reference to an Act of the Parliament of Western Australia administered by the Commissioner.

The new section 2A(1)(d) applies to ensure that any reference to Treasury is to be read as being a reference to the Department of Treasury and Finance of Western Australia.

The new section 2A(1)(e) applies to ensure that any reference to the Supreme Court is to be read as being a reference to the Supreme Court of Western Australia.

The new section 2A(1)(f) applies to ensure that any reference to the Stamp Act 1921 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(f) applies to ensure that any reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(2) provides that this Act and the Financial Institutions Duty Act 1983 (WA) are to be read as one body of law.

The new section 2A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws) Notice 2002, this Act is deemed to be further modified to ensure effective operation:

(a)   of the applied Financial Institutions Duty Act as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Financial Institutions Duty Act 1983 (WA) and the applied Financial Institutions Duty Act is the same as it would be under the Financial Institutions Duty Act 1983 (WA) if there were no Commonwealth places in Western Australia.

Clause 22:

Section 3 modified

Subclause (1) inserts in section 3(1) self-explanatory definitions of the following terms:

• applied Stamp Act;
• applied Taxation (Reciprocal Powers) Act;
• Commonwealth Mirror Taxes Act;
• Commonwealth place;
• corresponding FID Act; and
• corresponding Stamp Act.

Subclause (2)(a) replaces the existing definition of Commissioner to specify that Commissioner means the Commissioner of State Revenue of Western Australia.

Subclause (2)(b) replaces the existing definition of corresponding law so as to include Commonwealth laws imposing a duty on the receipts of financial institutions outside Western Australia.

Subclause (2)(c) replaces paragraph (b) of the definition of “exempt financial institution” and refers to the clauses inserted at subclause (3) below.

Subclause (2)(d) clarifies the definition of “trustee corporation” by replacing “this State” with “Western Australia”.

Subclause (3) inserts the criteria for exemption of a financial institution to complement the definition of “exempt financial institution” in section 3(1) of the Act. It preserves the temporal and monetary parameters set out under the original definition (subclause (1a)) and extends the definition to include the amount of dutiable receipts within the period to be the sum of those within the meaning of the Financial Institutions Duty Act 1983 (WA) and the applied Financial Institutions Duty Act.

Clause 23:

Section 6 repealed

The repeal of this section removes the clause which binds the Crown in the right of Western Australia to the applied Financial Institutions Duty Act.

Clause 24:

Section 7 modified

This clause inserts subsections (9) and (10) into section 7.

The new subsection (9) provides that where the Commissioner has delegated a function under section 7 of the corresponding Financial Institutions Duty Act, the corresponding function under the applied Financial Institutions Duty Act is taken to have been delegated to that person.

The new subsection (10) provides that where a person is authorised to perform a function under the corresponding Financial Institutions Duty Act, that person is taken to be authorised to perform the corresponding function under the applied Financial Institutions Duty Act.

Clause 25:

Section 8 modified

This clause operates to authorise disclosure of information under the secrecy provisions in connection with the Financial Institutions Duty Act 1983 (WA) and the applied Financial Institutions Duty Act. Information obtained in the course of the administration of these Acts shall only be divulged if this occurs in connection with the administration or execution of these Acts (paragraph (d)) or for the purpose of any legal proceedings arising out of these Acts (paragraph (e)).

Clause 26:

Section 9 modified

Subclause (1) inserts the subsection designation (1) before “The” of the existing section.

Subclause (2) provides that the Commissioner may use information gained through the administration of any other Act administered by him for the purposes of the applied  Financial Institutions Duty Act.

Clause 27:

Section 10 modified

Subclause (1) operates to exempt receipts on which stamp duty has already been paid in Western Australia and include receipts on which duty has been paid in another jurisdiction. This is achieved by reference to a new definition which is inserted by subclause (2) of this Notice, and inserted as subsection (5).

Subclause (2) inserts a new definition of stamp duty for the purposes of exemption from duty under section 10(4)(h). Stamp duty is thus defined as:

(a)   stamp duty under Item 4 of the Second Schedule to the applied Stamp Act or the corresponding Stamp Act; or

(b)  stamp duty under any other law in force in a State or Territory that imposes stamp duty including the applied laws in accordance with the Commonwealth Mirror Taxes Act.

Clause 28:

Section 12 modified

This clause inserts subsection (5) to define the amount of the dutiable receipts of a financial institution as being the sum of the dutiable receipts in Western Australia under the applied Financial Institutions Duty Act and the Financial Institutions Duty Act 1983 (WA).

Clause 29:

Section 13 modified

This clause extends the period of ineligibility to make an application under section 13 of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making an application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Clause 30:

Section 14 modified

This clause extends the period of ineligibility to make an application under section 14 of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making an application under the applied law for the same ineligible period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Clause 31:

Section 15 modified

This clause extends the period of ineligibility to make an application under section 15 of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making an application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Clause 32:

Section 17 modified

This clause extends the period of ineligibility to make an application under section 17 of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making an application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Clause 33:

Section 19A modified

This clause extends the period of ineligibility to make an application under section 19A of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making an application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Clause 34:

Section 22 amended

Under the provisions of this clause, the amount of the dutiable receipts of a financial institution or group during a period is the sum of the dutiable receipts under the applied Financial Institutions Duty Act and the Financial Institutions Duty Act 1983 (WA).

Clause 35:

Section 23 modified

Subclause (1) inserts the subsection designation (1) before “A” in section 23 of the Financial Institutions Duty Act 1983 (WA).

Subclause (2) inserts a new subsection (2) which provides that the amount of the dutiable receipts of a financial institution is the sum of the dutiable receipts in Western Australia under this Act and the corresponding Financial Institutions Duty Act.

Clause 36:

Section 26 modified

Subclause (1)(a) modifies the existing criteria for certification of a short term dealer by specifying that the short term dealings are those occurring in Western Australia.

Subclause (1)(b) modifies the existing criteria for certification of a short term dealer by specifying that the short term liabilities are those incurred in Western Australia.

Subclause (2) inserts a new subsection (6a) which extends the period of ineligibility to make an application under subsection 26(6) of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making a further application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Subclause (3) inserts a new subsection (7a) which extends the period of ineligibility to make an application under subsection 26(7) of the applied Financial Institutions Duty Act to include a period of ineligibility under the Financial Institutions Duty Act 1983 (WA). The intent of this clause is to prevent a person from making a further application under the applied law for the same period that is imposed under the Financial Institutions Duty Act 1983 (WA).

Subclause (4) specifies that for the purposes of this Act, the terms of section 26(8) apply prior to the commencement of the applied Financial Institutions Duty Amendment Act 1985.

Clause 37:

Section 29 modified

Under the provisions of this clause, the amount of the dutiable receipts of a financial institution is the sum of the dutiable receipts in Western Australia under this Act and the corresponding Financial Institutions Duty Act.

Clause 38:

Section 30 modified

Subclause (1) inserts the subsection designation (1) before “A” in section 30 of the applied Financial Institutions Duty Act.

Subclause (2) inserts a new subsection 30(2) which provides that the amount of the dutiable deposits of a depositor during a month is the sum of the dutiable deposits in Western Australia under this Act and the corresponding Financial Institutions Duty Act during the period.

The new subsection 30(3) specifies that for the purposes of subsection (1)(b) of the applied Financial Institutions Duty Act, a reference to a dutiable deposit is to be taken as inclusive of a reference to a dutiable deposit within the meaning of the Financial Institutions Duty Act 1983 (WA).

The new subsection 30(4) operates to remove the requirement for a depositor to furnish a return for a month in relation to this Act if a return has been furnished under the Financial Institutions Duty Act 1983 (WA), for that month.

Clause 39:

Section 40 modified

This clause inserts subsection (4) which provides that for the purposes of subsection (2)(a) of the Act, the amount of the dutiable receipts of a financial institution during a month is the sum of the dutiable receipts in Western Australia under this Act and the corresponding Financial Institutions Duty Act.

This clause also inserts subsection (5) which provides that for the purposes of subsection (2)(b), the amount of the dutiable deposits of a financial institution during a month is the sum of the dutiable deposits in Western Australia under this Act and the corresponding Financial Institutions Duty Act for the period.

The new subclause 40(6) operates to ensure that under this Act, the amount of duty payable on the total dutiable receipts or deposits of a financial institution or depositor does not include any duty paid or payable on that total amount under the corresponding Financial Institutions Duty Act.

Clause 40:

Section 41 modified

This clause inserts a new subsection 41(6) which provides that for the purposes of this section of the Act, the amount of the dutiable receipts of a financial institution in relation to a period is the sum of the dutiable receipts in Western Australia under this Act and the corresponding Financial Institutions Duty Act.

This clause also inserts subsection (7) which provides that for the purposes of this section of the Act, the amount of the dutiable deposits of a depositor in relation to a period is the sum of the dutiable deposits in Western Australia under this Act and the corresponding Financial Institutions Duty Act during the period.

Clause 41:

Section 42 modified

This clause operates to specify that debts due under this section of the Act are due to the Crown in the right of the Commonwealth and may be sued for and recovered in any court of competent jurisdiction by the Commissioner suing in his official name.

Clause 42:

Section 46 modified

This clause serves to specify that duty under this Act is due to the Crown in the right of the Commonwealth and is payable to the Commissioner.

Clause 43:

Section 51(8) modified

This clause provides that the Commissioner may authorize, by order, a member of the Police Force of Western Australia to levy the amount of duty due by a deceased person, with costs, by distress and sale of any property of the deceased.

Part 3 – Financial institutions duty

Division 2 - The applied Financial Institutions Duty Regulations 1984

The provisions of this Division deal with the modifications required to enable the applied Financial Institutions Duty Regulations to operate in tandem with the corresponding law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Financial Institutions Duty Regulations 1984 (WA) and the applied Financial Institutions Duty Regulations is, as nearly as possible, the same as their liability would be under the Financial Institutions Duty Regulations 1984 (WA), if there were no Commonwealth places in Western Australia.

Clause 44:

Modification of the applied Regulations

This clause specifies that the modifications within this Division apply to the Financial Institutions Duty Regulations 1984 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 45:

Regulation 2 inserted

Application of regulations in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Financial Institutions Duty Regulations as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that these Regulations are to be read as a single body of law with the corresponding Financial Institutions Duty Regulations. The purpose of this is to ensure that a taxpayer’s financial institutions duty liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new regulation 2A(1)(a) applies to ensure that any reference to the Financial Institutions Duty Regulations 1984 is to be read as being a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 2A(1)(b) applies to ensure that any reference to the Financial Institutions Duty Act 1983 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 2A(2) provides that these regulations and the corresponding Financial Institutions Duty Regulations are to be read as one body of law.

The new regulation 2A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to any extent that is necessary or convenient to ensure their effective operation as a law of the Commonwealth.

The new regulation 2A(4) inserts a self-explanatory definition of the term “corresponding FID Regulations”.

Clause 46:

Regulation 4 modified

This clause specifies that it is the Government of the State of Western Australia that is prescribed for the purposes of section 10(4)(o) of the Act.

Part 4 – Land tax

Division 1 – The applied Land Tax Act 1976

The provisions of this Division deal with the modifications required to enable the applied Land Tax Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Land Tax Act 1976 (WA) and the applied Land Tax Act is, as nearly as possible, the same as the liability would be under the Land Tax Act 1976 (WA), if there were no Commonwealth places in Western Australia.

Clause 47:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Land Tax Act 1976 (WA) in its application as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 48:

Section 3A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Land Tax Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Land Tax Act. The purpose of this is to ensure that a taxpayer’s land tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 3A(1)(a) applies to ensure that any reference to the Land Tax Act 1976 (WA) is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 3A(1)(b) applies to ensure that a reference to the Land Tax Assessment Act 1976 is to be read as being to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 3A(2) provides that this Act and the corresponding Land Tax Act are to be read as one body of law.

The new section 3A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  that the combined liability under the Land Tax Act 1976 (WA) and the applied Land Tax Act is the same as it would be under the Land Tax Act 1976 (WA), if there were no Commonwealth places in Western Australia.

Part 4 – Land tax

Division 2 – The applied Land Tax Assessment Act 1976

The provisions of this Division deal with the modifications required to enable the applied Land Tax Assessment Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Land Tax Assessment Act 1976 (WA) and the applied Land Tax Assessment Act is, as nearly as possible, the same as their liability would be under the Land Tax Assessment Act 1976 (WA), if there were no Commonwealth places in Western Australia.

Clause 49:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Land Tax Assessment Act 1976 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 50:

Section 4 inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Land Tax Assessment Act as a law of the Commonwealth with application to Commonwealth places within the State, while prescribing that this Act is to be read as a single body of law with the corresponding Land Tax Assessment Act. The purpose of this is to ensure that a taxpayer’s land tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 4(1)(a) applies to ensure that any reference to the Land Tax Assessment Act 1976 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(b) applies to ensure that any reference to the Land Tax Assessment Regulations 1976 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(c) applies to ensure that any reference to an Act administered by the Commissioner is to be read as inclusive of a reference to:

(a)   any Act administered by the Commissioner under an arrangement made by virtue of section 9 of the Commonwealth Places (Mirror Taxes) Act 1998; or

(b)  an Act administered by the Commissioner as a law of Western Australia.

The new section 4(1)(d) applies to ensure that a reference to the Land Tax Act 1976 is to be read as being to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(e) applies to ensure that a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as being to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(f) operates to ensure that a reference to the Gazette is to be read as being to the Government Gazette of Western Australia.

The new section 4(1)(g) operates to ensure that a reference to the Minister is to be read as being a reference to the Minister of the Crown in the right of Western Australia to whom administration of the Land Tax Assessment Act 1976 (WA) is committed.

The new section 4(1)(h) operates to ensure that a reference to the “Registry of Deeds” is to be read as being a reference to the organisation of that name established under the Registration of Deeds Act 1856 (WA).

The new section 4(1)(i) operates to ensure that references to various Acts are to be read as being references to the Acts of those names of the Parliament of Western Australia.

The new section 4(2) provides that this Act and the corresponding Land Tax Assessment Act are to be read as one body of law.

The new section 4(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 this Act is deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  that the combined liability under the Land Tax Assessment Act 1976 (WA) and the applied Land Tax Assessment Act is the same as it would be under the Land Tax Assessment Act 1976 (WA), if there were no Commonwealth places in Western Australia.

Clause 51:

Section 5 modified

Subclause (1) inserts definitions of the following self-explanatory terms:

• applied Land Tax Act;
• applied Land Tax Assessment Act;
• applied Taxation (Reciprocal Powers) Act;
• Commonwealth Mirror Taxes Act;
• Commonwealth place;
• corresponding Land Tax Act; and
• corresponding Land Tax Assessment Act.

Subclause (2)(a) replaces the existing definition of Commissioner to specify that the term means the Commissioner of State Revenue of Western Australia.

Subclause (2)(b) deletes the definition of “Crown” meaning the “Crown in the right of the State” as this is a Commonwealth law.

Subclause (2)(c) specifies the State to be that of Western Australia in the definition of “public statutory body”.

Subclause (2)(d) specifies that deeds are those of Western Australia within the definition of “registered”.

Subclause (2)(e) replaces the designation “Forests Department” with the “Department of Conservation and Land Management of Western Australia” in the definition of “registered”.

Subclause (2)(f) replaces the designation “Department of Mines” with the “Department of Minerals and Energy of Western Australia” in the definition of “registered”.

Subclause (2)(g) specifies, for the purposes of the definition of “registered”, any Act to be an Act of the Parliament of Western Australia.

Subclause (2)(h) operates to specify that the provisions of this Act have effect notwithstanding any provisions to the contrary of any other Act of Western Australia.

Clause 52:

Section 6 modified

By removing the term “of State taxation”, this clause specifies that the Commissioner of State Revenue of Western Australia has general administration of this Act.

Clause 53:

Section 6A modified

Modification of this section specifies that for the purposes of this Act, the Financial Administration and Audit Act 1985 (WA) applies to the operations of the Department of Treasury and Finance of Western Australia.

Clause 54:

Section 11 modified

Subclause (1): this clause operates to extend the restriction on disclosure of information under the secrecy provisions (section 11(2) of the Act) in connection with this Act and the corresponding Land Tax Assessment Act.

Subclause (2): this clause operates to authorise disclosure of information under the secrecy provisions (section 11(3) of the Act) in connection with this Act and the corresponding Land Tax Assessment Act. Information obtained in the course of the administration of these Acts shall only be divulged if this occurs in connection with the administration or execution of these Acts or for the purpose of any legal proceedings arising out of these Acts.

Clause 55:

Section 12 modified

Subclause (1) operates to specify that information, obtained by officers of the Department of Treasury and Finance of the State of Western Australia in the performance of their duties under this Act, may be used in connection with duties under any other Act administered by the Commissioner.

Subclause (2) inserts a new subsection (2) to provide that any information obtained by the Commissioner, or any officer, of the Department of Treasury and Finance of the State of Western Australia in the performance of his or her duties under any other Act administered by the Commissioner, may, for the purposes of the administration of this Act, use that information, and such information may be used as evidence in any legal proceedings under this Act.

Clause 56:

Section 40 modified

This clause provides that Land tax is a debt due to the Crown in the right of the Commonwealth, payable to the Commissioner.

Clause 57:

Section 41 modified

This clause operates to specify that land tax debts are due to the Crown in the right of the Commonwealth and may be sued for and recovered in any court of competent jurisdiction by the Commissioner.

Part 4 – Land tax

Division 3 – The applied Land Tax Assessment Regulations 1976

The provisions of this Division deal with the modifications required to enable the applied Land Tax Assessment Regulations to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Land Tax Assessment Regulations 1976 (WA) and the applied Land Tax Assessment Regulations is, as nearly as possible, the same as the liability would be under the Land Tax Assessment Regulations 1976 (WA), if there were no Commonwealth places in Western Australia.

Clause 58:

Modifications of the applied Regulations

This clause specifies that the modifications within this Division apply to the Land Tax Assessment Regulations 1976 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 59:

Regulation 3 inserted

Application of regulations in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Land Tax Assessment Regulations as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that these regulations are to be read as a single body of law with the corresponding Land Tax Assessment Regulations. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new regulation 3(1)(a) applies to ensure that any reference to the Land Tax Assessment Regulations 1976 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 3(1)(b) provides that any reference to the Act is to be read as a reference to the Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 3(1)(c) applies to ensure that any reference to the Department of Land Administration is to be read as being a reference to the Department of that name of the State of Western Australia.

The new regulation 3(1)(d) applies to ensure that any reference to the State Revenue Department is to be read as being a reference to the Department of Treasury and Finance of the State of Western Australia.

The new regulation 3(1)(e) provides that any reference to the State is to be read as a reference to the State of Western Australia.

The new regulation 3(2) provides that these regulations and the corresponding Land Tax Assessment Regulations are to be read as one body of law.

Subclause (3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws) Notice 2002, these regulations are deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  to ensure the combined liability under these regulations and the corresponding regulations is the same as it would be under the Land Tax Assessment Regulations 1976 (WA), if there were no Commonwealth places in Western Australia.

The new regulation 3(4) inserts a self-explanatory definition of the term “corresponding Land Tax Assessment regulations”.

Part 5 – Metropolitan region improvement and planning

Division 1 – The applied Metropolitan Region Improvement Tax Act 1959

The provisions of this Division deal with the modifications required to enable the applied Metropolitan Region Improvement Tax Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Metropolitan Region Improvement Tax Act 1959 (WA) and the applied Metropolitan Region Improvement Tax Act is, as nearly as possible, the same as the liability would be under the Metropolitan Region Improvement Tax Act 1959 (WA), if there were no Commonwealth places in Western Australia.

Clause 60:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Metropolitan Region Improvement Tax Act 1959 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 61:

Section 1A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Metropolitan Region Improvement Tax Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Metropolitan Region Improvement Tax Act. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 1A(1)(a) applies to ensure that any reference to the Metropolitan Region Improvement Tax Act 1959 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 1A(1)(b) applies to ensure that a reference to the Land Tax Assessment Act 1976 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 1A(1)(c) applies to ensure that any reference to the Metropolitan Region Town Planning Scheme Act 1959 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 1A(2) provides that this Act and the corresponding Metropolitan Region Improvement Tax Act are to be read as one body of law.

The new section 1A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 this Act is deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Metropolitan Region Improvement Tax Act 1959 (WA) and the applied Metropolitan Region Improvement Tax Act is the same as it would be under the Metropolitan Region Improvement Tax Act 1959 (WA), if there were no Commonwealth places in Western Australia.

The new section 1A(4) inserts self-explanatory definitions of the following:

• applied Land Tax Assessment Act;
• applied Metropolitan Region Town Planning Scheme Act;
• Commonwealth Mirror Taxes Act;
• Commonwealth place; and
• corresponding Metropolitan Region Improvement Tax Act.

Part 5 – Metropolitan region improvement and planning

Division 2 - The applied Metropolitan Region Town Planning Scheme Act 1959

The provisions of this Division deal with the modifications required to enable the applied Metropolitan Region Town Planning Scheme Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Metropolitan Region Town Planning Scheme Act 1959 (WA) and the applied Metropolitan Region Town Planning Scheme Act is, as nearly as possible, the same as the liability would be under the Metropolitan Region Town Planning Scheme Act 1959 (WA) if there were no Commonwealth places in Western Australia.

Clause 62:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Metropolitan Region Town Planning Scheme Act 1959 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 63:

Section 4 inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Metropolitan Region Town Planning Scheme Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Metropolitan Region Town Planning Scheme Act. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 4(1)(a) applies to ensure that any reference to the Metropolitan Region Town Planning Scheme Act 1959 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(b) applies to ensure that a reference to the Land Tax Assessment Act 1976 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(1)(c) applies to ensure that a reference to the Heritage of Western Australia Act 1990 is a reference to the Act of that name of the Parliament of Western Australia.

The new section 4(1)(d) applies to ensure that any reference to the Metropolitan Region Improvement Tax Act 1959 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 4(2) provides that this Act and the corresponding Metropolitan Region Town Planning Scheme Act are to be read as one body of law.

The new section 4(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation as:

(a)   a law of the Commonwealth; and

(b)  to ensure the combined liability under the Metropolitan Region Town Planning Scheme Act 1959 (WA) and the applied Metropolitan Region Town Planning Scheme Act is the same as it would be under the Metropolitan Region Town Planning Scheme Act 1959 (WA), if there were no Commonwealth places in Western Australia.

Clause 64:

Section 6 modified

This clause inserts self-explanatory definitions of the following terms:

• applied Land Tax Assessment Act;
• applied Metropolitan Region Improvement Tax;
• Commonwealth Mirror Taxes Act;
• Commonwealth place; and
• corresponding Metropolitan Region Town Planning Scheme Act.

Clause 65:

Section 41AA modified

Subclause (1)(a) provides that proceeds from the applied Metropolitan Region Improvement Tax Act are to be credited to the Consolidated Revenue Fund of the Commonwealth.

Subclause (2) repeals section 41AA(2) to ensure that amounts credited to the Metropolitan Region Improvement Fund are not debited to the Consolidated Fund of the State of Western Australia.

Part 6 – Pay-roll tax

Division 1 – The applied Pay-roll Tax Act 1971

The provisions of this Division deal with the modifications required to enable the applied Pay-roll Tax Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Pay-roll Tax Act 1971 (WA) and the applied Pay-roll Tax Act is, as nearly as possible, the same as the liability would be under the Pay-roll Tax Act 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 66:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Pay-roll Tax Act 1971 as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 67:

Section 1A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Pay-roll Tax Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Pay-roll Tax Act. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 1A(1)(a) applies to ensure that any reference to the Pay-roll Tax Act 1971 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 1A(1)(b) applies to ensure that a reference to the Pay-roll Tax Assessment Act 1971 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 1A(2) provides that this Act and the corresponding Pay-roll Tax Act are to be read as one body of law.

The new section 1A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 this Act is deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Pay-roll Tax Act 1971  (WA) and the applied Pay-roll Tax Act is the same as it would be under the Pay-roll Tax Act 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 68:

Section 4 inserted

Determination of appropriate rates

This clause inserts a new subsection 4(1) which provides that, for the purposes of determining the appropriate rate of pay-roll tax applicable to an employer, the term “taxable wages” means the sum of:

(a)     the taxable wages (as defined by the applied Pay-roll Tax Assessment Act) that are paid or payable by the employer for the period; and

(b)     the taxable wages (as defined in the Pay-roll Tax Assessment Act 1971) that are paid or payable by the employer for the period.

This definition serves to treat wages paid in Commonwealth places within Western Australia as being Western Australian wages for the purposes of determining the rate of pay-roll tax applicable to an employer.

Subsection (2) provides that for the purposes of determining the appropriate rate of pay-roll tax applicable to an employer, the term “interstate wages” is defined as being exclusive of any wages paid or payable within Western Australia under the corresponding Pay-roll Tax Assessment Act.

Part 6 – Pay-roll tax

Division 2 – The applied Pay-roll Tax Assessment Act 1971

The provisions of this Division deal with the modifications required to enable the applied Pay-roll Tax Assessment Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Pay-roll Tax Act 1971 (WA) and the applied Pay-roll Tax Assessment Act is, as nearly as possible, the same as the liability would be under the Pay-roll Tax Assessment Act 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 69:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Pay-roll Tax Assessment Act 1971 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 70:

Section 2 inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Pay-roll Tax Assessment Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Pay-roll Tax Assessment Act. The purpose of this is to ensure that a taxpayer’s pay-roll tax liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 2(1)(a) applies to ensure that any reference to the Pay-roll Tax Assessment Act 1971 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(b) applies to ensure that a reference to the Pay-roll Tax Act 1971 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(c) applies to ensure that a reference to the Pay-roll Tax Assessment Regulations 1971 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(d) applies to ensure that a reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(e) applies to ensure that a reference to the Consolidated Fund is to be read as being a reference to the Consolidated Fund of Western Australia.

The new section 2(1)(f) applies to ensure that a reference to the Supreme Court is to be read as being a reference to the Supreme Court of Western Australia.

The new section 2(1)(g) applies to ensure that a reference to the Treasurer is to be read as being a reference to the Treasurer of Western Australia.

The new section 2(1)(h) applies to ensure that a reference to various Acts is to be read as being to the Act of that name of the Parliament of Western Australia.

The new section 2(2) provides that this Act and the corresponding Pay-roll Tax Assessment Act are to be read as one body of law.

The new section 2(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation:

(a)   as  a law of the Commonwealth; and

(b)  to ensure the combined liability under the Pay-roll Tax Assessment Act 1971  (WA) and the applied Pay-roll Tax Assessment Act is the same as it would be under the Pay-roll Tax Assessment Act 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 71:

Section 3 modified

Subclause (1) inserts self-explanatory definitions of the following terms:

• applied Pay-roll Tax Act;
• applied Taxation (Reciprocal Powers) Act;
• Commonwealth Mirror Taxes Act;
• Commonwealth place; and
• corresponding Pay-roll Tax Assessment Act.

Subclause (2)(a) modifies the existing definition of Commissioner to specify that the term denotes the Commissioner of State Revenue of Western Australia.

Subclause (2)(b) modifies the existing definition of corresponding law to include:

(a)   the corresponding Pay-roll Tax Act;

(b)  the corresponding Pay-roll Tax Assessment Act; or

(c)   any pay-roll tax laws in another State or Territory, including their respective corresponding laws, but excluding this Act, the applied Pay-roll Tax Act, and the Commonwealth Pay-roll Tax Act 1941.

Subclause (2)(c) operates to exclude from the definition of interstate wages, any wages paid under the corresponding Pay-roll Tax Assessment Act. The intent of this is to ensure that any wages paid within Western Australia under the corresponding Act are not considered to be interstate wages.

Subclause (2)(d) deletes paragraph (a) from the definition of wages to exclude wages paid to person holding office under the Crown in the right of Western Australia.

Clause 72:

Section 4 modified

This clause inserts subsections (9) and (10).

Subsection (9) operates to the effect that if a function has been delegated to a person by the Commissioner under the Pay-roll Tax Assessment Act 1971 (WA) then that function is taken to have been delegated to that person by the Commissioner under the applied Pay-roll Tax Assessment Act.

Subsection (10) operates to the effect that a person authorised to perform a function under the Pay-roll Tax Assessment Act 1971 (WA) is taken to be authorised to perform the corresponding function under this Act.

Clause 73:

Section 5 modified

This clause operates to authorise disclosure of information under the secrecy provisions in connection with the Pay-roll Tax Assessment Act 1971 (WA) and the applied Pay-roll Tax Assessment Act (paragraphs (b) and (c) of this Act).

Clause 74:

Section 7 modified

This clause operates to specify that the rate of pay-roll tax payable by an employer is that determined by the Pay-roll Tax Act 1971 (WA).

Clause 75:

Section 10 modified

This clause operates to specify that, for the purposes of exemption from pay-roll tax of wages paid to trainees (section 10(1)(la)(i)), the training concerned must be approved by the “relevant Minister” as determined by the corresponding Pay-roll Tax Assessment Act.

Clause 76:

Section 13 modified

This clause inserts two new subsections (5) and (6).

The new subsection (5) specifies that an amount of taxable wages declared on a return for a period by an employer is to be taken as an amount equal to the sum of the amount of taxable wages to be declared for the period under this Act, and the amount of taxable wages to be declared for the period under the corresponding Pay-roll Tax Assessment Act.

The new subsection (6) provides that if an employer has lodged a return for a period under section 13 of the corresponding Pay-roll Tax Assessment Act, then that employer is not required to lodge a return under the applied Act.

Clause 77:

Section 23 modified

This clause operates to specify that under this Act pay-roll tax is a debt due and payable to the Crown in the right of the Commonwealth.

Clause 78:

Section 40 modified

This clause operates to specify that any person, who obstructs or hinders an officer of the Department of Treasury and Finance acting in the administration of this Act, shall be guilty of an offence.

Clause 79:

Section 49 modified

This clause operates to specify that a complaint for an offence may be laid in the name of the Commissioner by an officer of the Department of Treasury and Finance authorized to lay complaints on behalf of the Commissioner.

Part 6 – Pay-roll tax

Division 3 - The applied Pay-roll Tax Assessment Regulations 1971

The provisions of this Division deal with the modifications required to enable the applied Pay-roll Tax Assessment Regulations to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Pay-roll Tax Assessment Regulations 1971 (WA) and the applied Pay-roll Tax Assessment Regulations is, as nearly as possible, the same as the liability would be under the Pay-roll Tax Assessment Regulations 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 80:

Modification of the applied regulations

This clause specifies that the modifications within this Division apply to the Pay-roll Tax Assessment Regulations 1971 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 81:

Regulation 1A inserted

Application of regulations in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Pay-roll Tax Assessment Regulations as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that these Regulations are to be read as a single body of law with the corresponding Pay-roll Tax Assessment Regulations. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new regulation 1A(1)(a) applies to ensure that any reference to the Pay-roll Tax Assessment Regulations 1971 is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(b) applies to ensure that any reference to the Act is to be read as a reference to the Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(c) applies to ensure that any 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 the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(d) applies to ensure that any reference to the Pay-roll Tax Amendment Regulations 1997  is to be read as a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(e) operates to ensure that any reference to various Acts is to be read as being to the Act of that name of the Parliament of Western Australia.

The new regulation 1A(2) provides that these regulations and the corresponding Pay-roll Tax Assessment Regulations are to be read as one body of law.

The new regulation 1A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to ensure effective operation:

(a)   as  a law of the Commonwealth; and

(b)  to ensure the combined liability under the Pay-roll Tax Assessment Regulations 1971  (WA) and the applied Pay-roll Tax Assessment Regulations is the same as it would be under the Pay-roll Tax Assessment Act 1971 (WA), if there were no Commonwealth places in Western Australia.

Clause 82:

Regulation 2 amended

This clause inserts a self-explanatory definition of the term “corresponding Pay-roll Tax Assessment Regulations”.

Part 7 – Stamp duty

Division 1 – The applied Stamp Act 1921

The provisions of this Division deal with the modifications required to enable the applied Stamp Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Stamp Act 1921 (WA) and the applied Stamp Act is, as nearly as possible, the same as the liability would be under the Stamp Act 1921 (WA) if there were no Commonwealth places in Western Australia.

Clause 83:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Stamp Act 1921 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 84:

Section 2 inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Stamp Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Stamp Act. The purpose of this is to ensure that a taxpayer’s stamp duty liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new section 2(1)(a) applies to ensure that any reference to the Stamp Act 1921 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(b) applies to ensure that any reference to the Stamp Regulations 1979 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(c) applies to ensure that a reference to any Act administered by the Commissioner is to be read as inclusive of an Act of which the Commissioner has:

(a)   the general administration under an arrangement under section 9 of the Commonwealth Places (Mirror Taxes) Act 1998; or

(b)  administration under the laws of Western Australia.

The new section 2(1)(d) applies to ensure that any reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2(1)(e) applies to ensure that any reference to the Gazette is to be read as a reference to the Government Gazette of Western Australia.

The new section 2(1)(f) applies to ensure that any reference to the Supreme Court is to be read as being a reference to the Supreme Court of Western Australia.

The new section 2(1)(g) applies to ensure that any reference to the Minister is to be read as a reference to the Minister of the Crown in the right of Western Australia to whom administration of the Stamp Act 1921 (WA) is committed by the Governor of Western Australia.

The new section 2(1)(h) applies to ensure that any reference to the Treasurer is to be read as being a reference to the Treasurer of the State of Western Australia.

The new section 2(1)(i) operates to ensure that any reference to various Acts is to be read as being a reference to the Act of that name of the Parliament of Western Australia.

The new section 2(1)(j) operates to ensure that any reference to the following Acts is to be read as being a reference to the Act of that name of the Parliament 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:

(i)            the Pay-roll Tax Assessment Act 1971;

(ii)         the Revenue Laws Amendment (Assessment) Act 2000;

(iii)       the Stamp Act Amendment Act 1979;

(iv)       the Stamp Act Regulations 1966.

The new section 2(2) provides that this Act and the corresponding Stamp Act are to be read as one body of law.

The new section 2(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 this Act is deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  to ensure the combined liability under the Stamp Act 1921 (WA) and the applied Stamp Act is the same as it would be under the Stamp Act 1921 (WA) if there were no Commonwealth places in Western Australia.

The new section 2(4) provides that where duty paid or payable in another State or Territory would be taken into account for the calculation of duty under this Act, then any duty paid under the Stamp Act 1921 (WA) must also be taken into account.

Clause 85:

Section 2A modified

This clause repeals section 2A(1) to provide that this Act is to be construed as being subject to the legislative powers of the Commonwealth.

Clause 86:

Section 4 modified

Subclause (1) inserts self-explanatory definitions of the following terms into section 4(1) of the Act:

• applied Taxation (Reciprocal Powers) Act;
• applied interstate law;
• Commonwealth Mirror Taxes Act;
• Commonwealth place; and
• corresponding Stamp Act.

Subclause 2(a) modifies the definition of Commissioner in section 4(1) to be the office holder of the title of Commissioner of State Revenue of Western Australia.

Subclause 2(b) deletes the definition of “Crown”.

Clause 87:

Section 4AA inserted

4AA Instruments subject to dual liability

The provisions of this clause operate to ensure that a taxpayer is not subject to double stamp duty within the State of Western Australia.

The new section 4AA(1) provides that if duty is payable on instruments under both the Stamp Act 1921 (WA) and the applied Stamp Act, then the duty payable is calculated based on the sum of the amount on which duty is payable under:

(a)   the applied Stamp Act; and

(b)  the corresponding Stamp Act.

The new section 4AA(2) prescribes that the amount of duty payable on an instrument under the applied Stamp Act is to be the calculated as being the amount determined under section (1), less any amount payable under the corresponding Stamp Act.

Clause 88:

Section 6 modified

This clause inserts subsections (3) and (4) to section 6 of the Act.

Subsection (3) provides that if the Commissioner has delegated a function to a person under the Stamp Act 1921 (WA), then the corresponding function is taken to have been delegated to that person under this section.

Subsection (4) provides that a person who is authorised to perform a function under the Stamp Act 1921 (WA) is also authorised to perform the corresponding function under this Act.

Clause 89:

Section 8 modified

Subclause (1)(a) operates to provide a second subsection within section 8 by inserting the subsection designation (1) before the word “The”.

Subclause (1)(b) provides that the Commissioner may use, for the purposes of both this Act and the corresponding Stamp Act, any information gained in the course of the administration of any other Act under his or her administration.

Subclause (1)(c) provides that the Commissioner may use, for the purposes of both this and the corresponding Stamp Act, any information gained in the course of the administration of any other Act under his or her administration, including the applied Stamp Act.

Subclause (2) inserts a new subsection (2) which operates to give the Commissioner the power to use information gained through the administration of this Act for the purpose of any other Act administered by the Commissioner.

Clause 90:

Section 9 modified

This clause operates to authorise, in accordance with the secrecy provisions, disclosure of information gained in connection with this Act (section 9(2)), and the corresponding Stamp Act (paragraphs (a) and (b) of this Act).

Clause 91:

Section 11 modified

This clause provides that the Commissioner is the only person authorised to issue stamps.

Clause 92:

Section 15B modified

This clause operates to authorise the commissioner to destroy stamp duty instruments if six years have elapsed since the first assessment and any amount unpaid has been written off in accordance with the Financial Management and Accountability Act 1997 of the Commonwealth.

Clause 93:

Section 16 modified

This clause operates to delete the specificity of the duties charged on instruments being “for the use of the Crown”.

Clause 94:

Section 26 modified

Subclause (1) operates to specify that any person who acts with intent to defraud the Commonwealth commits an offence.

Subclause (2) operates to specify prima facie evidence of intent to defraud the Commonwealth.

Clause 95:

Section 31B modified

This clause provides for a reduction of the amount of applied stamp duty payable under the applied Stamp Act by the amount of duty paid under:

• the corresponding Stamp Act; or,
• a law in force in another State or Territory; or,
• an applied law in force in another State or Territory within the meaning of the Commonwealth Mirror Taxes Act.

Clause 96:

Section 39A modified

This clause provides that any unpaid duty or fine may be recovered as a debt due to the Commonwealth.

Clause 97:

Section 73D modified

Section 73D(6a)(b) provides an exemption from duty in respect of chattels on which duty has been paid in other jurisdictions; this clause extends this exemption to include duty paid under the applied laws in force in other States and Territories.

Clause 98:

Section 75AE modified

This clause inserts new subsection (2a) which provides that for the purposes of subsection (2)(b) a purchaser is only entitled to a rebate of duty if the total value of property conveyed or transferred by the instrument does not exceed $135,000, where the duty is, or may be, payable both under this Act and the corresponding Stamp Act.

Clause 99:

Section 76AH modified

Section 76AH(4)(b) provides an exemption from duty in respect of chattels on which duty has been paid in other jurisdictions; this clause extends this exemption to include duty paid under the applied laws in force in other States and Territories.

Clause 100:

Section 76AO modified

Section 76AO(4)(b) provides an exemption from duty in respect of chattels on which duty has been paid in other jurisdictions; this clause extends this exemption to include duty paid under the applied laws in force in other States and Territories.

Clause 101:

Section 84 modified

This clause inserts a new subsection (5) into section 84 of the Act.

Subclause (5)(a) provides that a reference to duty payable in another State is to be read as inclusive of a reference to duty payable under the corresponding Stamp Act or duty payable under the applied laws in force in other States and Territories.

Subclause (5)(b) provides that a reference to an exempt instrument in another State is to be read as inclusive of an instrument that is exempt under the corresponding Stamp Act or under the applied laws of another State or Territory.

Clause 102:

Section 87 modified

This clause applies where an instrument of security has been stamped under item 13 of the Second Schedule of this Act and another instrument securing the same moneys is chargeable with duty under item 13 of the Second Schedule of the corresponding Stamp Act. The clause ensures that in calculating the duty on the instruments liable under the Stamp Act 1921 (WA), the duty paid under the applied Stamp Act is taken into account.

Clause 103:

Section 112A modified

This clause replaces the existing definition of corresponding law to include the:

(a)   corresponding Stamp Act;

(b)  a law of another State or 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).

Clause 104:

Section 112KA modified

This clause inserts a new subsection (1b) which provides that a reference in subsection (1) to an amount to be shown in a statement excludes any amount on which stamp duty has been paid under the corresponding Stamp Act.

Clause 105:

Section 120 modified

This clause modifies paragraph (1)(f) to provide that the Governor may make regulations so as to better secure the revenue of the Commonwealth.

Part 7 – Stamp duty

Division 2 – The applied Stamp Regulations 1979

The provisions of this Division deal with the modifications required to enable the applied Stamp Regulations to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia to ensure that a taxpayer’s combined liability under the Stamp Regulations 1979 (WA) and the applied Stamp Regulations is, as nearly as possible, the same as the liability would be under the Stamp Regulations 1979 (WA) if there were no Commonwealth places in Western Australia.

Clause 106:

Modification of the applied regulations

This clause specifies that the modifications within this Division apply to the Stamp Regulations 1979 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 107:

Regulation 1A inserted

Application of regulations in Commonwealth places

The provisions of these regulations serve to preserve the integrity of the applied Stamp Regulations as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that these regulations are to be read as a single body of law with the corresponding Stamp Regulations. The purpose of this is to ensure that a taxpayer’s liability under the combined legislation is, as nearly as possible, the same as if there were no Commonwealth places in Western Australia.

The new regulation 1A(1)(a) applies to ensure that any reference to these regulations is to be read as being a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(1)(b) applies to ensure that any reference to the Act is to be read as being a reference to the Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 1A(2) provides that these regulations and the corresponding Stamp Regulations are to be read as one body of law.

The new regulation 1A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to ensure effective operation:

(a)   as a law of the Commonwealth; and

(b)  to ensure the combined liability under these regulations and the corresponding Stamp Regulations is the same as it would be under the Stamp Regulations 1979 (WA) if there were no Commonwealth places in Western Australia.

Clause 108:

Regulation 19 modified

This clause provides that the powers conferred upon the Commissioner under regulation 19(1)(b) may be exercised by an officer of the Department of Treasury and Finance.

Part 8 – Taxation (Reciprocal Powers)

Division 1 - The applied Taxation (Reciprocal Powers) Act 1989

The provisions of this Division deal with the modifications required to enable the applied Taxation (Reciprocal Powers) Act to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia.

Clause 109:

Modification of the applied Act

This clause specifies that the modifications within this Division apply to the Taxation (Reciprocal Powers) Act 1989 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State.

Clause 110:

Section 2A inserted

Application of Act in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Taxation (Reciprocal Powers) Act as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that this Act is to be read as a single body of law with the corresponding Taxation (Reciprocal Powers) Act.

The new section 2A(1)(a) applies to ensure that any reference to the Taxation (Reciprocal Powers) Act 1989 is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(b) applies to ensure that any reference to the Taxation (Reciprocal Powers) Regulations 1990 is to be read as being a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(c) applies to ensure that any reference to a State Taxation Act, that is a State taxing law within the meaning of the Commonwealth Mirror Taxes Act, is to be read as being a reference to that Act in its application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(1)(d) applies to ensure that any reference to a law of another State or Territory is to be read as inclusive of a reference to a law of another State in its application to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act.

The new section 2A(2) provides that this Act and the corresponding Taxation (Reciprocal Powers) Act are to be read as one body of law.

The new section 2A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to ensure effective operation as a law of the Commonwealth.

Clause 111:

Section 3 modified

Subclause (1) inserts self-explanatory definitions of the following terms in the appropriate alphabetical positions:

• Commonwealth Mirror Taxes Act;
• Commonwealth place; and
• corresponding Taxation (Reciprocal Powers) Act.

Subclause (2) modifies the definition of Commissioner in Section 3(1) to specify: “the Commissioner of State Revenue of Western Australia”.

Subclause (3) inserts a new subsection 3(2a) which provides that under subsection 3(2)(b), where, in relation to a recognised revenue law of another State, an office has been declared to be a corresponding office (see Schedule 1 of the Taxation (Reciprocal Powers) Order 1990), and there exists a corresponding applied law, then the declared corresponding office is taken to be the corresponding office for the purposes of this Act.

Part 8 – Reciprocal powers

Division 2 - The applied Taxation (Reciprocal Powers) Regulations 1990

The provisions of this Division deal with the modifications required to enable the applied Taxation (Reciprocal Powers) Regulations to operate in tandem with the equivalent WA taxing law in respect of a Commonwealth place within Western Australia.

Clause 112:

Modification of the applied regulations

This clause specifies that the modifications within this Division apply to the Taxation (Reciprocal Powers) Regulations 1990 (WA) as a law of the Commonwealth in relation to Commonwealth places within the State of Western Australia.

Clause 113:

Clause 2A inserted

Application of regulations in Commonwealth places

The provisions of this clause serve to preserve the integrity of the applied Taxation (Reciprocal Powers) Regulations as a law of the Commonwealth with application to Commonwealth places within the State while prescribing that these regulations are to be read as a single body of law with the applied Taxation (Reciprocal Powers) Regulations.

The new regulation 2A(1)(a) applies to ensure that any reference to the Taxation (Reciprocal Powers) Regulations 1990 is to be read as a reference to those regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 2A(1)(b) applies to ensure that any 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 the Commonwealth in or in relation to Commonwealth places within Western Australia in accordance with the Commonwealth Mirror Taxes Act.

The new regulation 2A(2) provides that these regulations and the corresponding Taxation (Reciprocal Powers) Regulations are to be read as one body of law.

The new regulation 2A(3) provides that in addition to the modifications prescribed by the Commonwealth Places (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to ensure effective operation as a law of the Commonwealth.

Subclause (4) inserts a self-explanatory definition of the term “corresponding Taxation (Reciprocal Powers) Regulations”.