Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 made under section 8(2) of the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth) and section 6 of the Commonwealth Places (Mirror Taxes Administration) Act 1999 (WA) Compilation No. 2 Compilation date: 16 March 2021 Includes amendments up to: F2021L00236 Registered: 30 April 2021 About this compilation This compilation This is a compilation of the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 that shows the text of the law as amended and in force on 16 March 2021 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1 — Preliminary 1. Citation 3. When certain modifications have effect 4. Definitions 5. Modification of applied WA laws 7A. Use of notes Part 2 — Duties Division 1 — The applied Duties Act 2008 7. Modification of the applied Duties Act 2008 8. Section 3 modified 9. Sections 8A and 8B inserted 10. Section 268 modified Division 2 — The applied Duties Regulations 2008 11. Modification of the Duties Regulations 2008 12. Regulation 3A inserted Part 3 — Land tax Division 1 — The applied Land Tax Act 2002 14. Modification of the applied Land Tax Act 2002 15. Section 4A inserted Division 2 — The applied Land Tax Assessment Act 2002 16. Modification of the applied Land Tax Assessment Act 2002 17. Section 4A inserted 18. Section 5 modified 19. Glossary modified Division 3 — The applied Land Tax Assessment Regulations 2003 20. Modification of the applied Land Tax Assessment Regulations 2003 21. Regulation 3A inserted Part 4 — Metropolitan region improvement and planning Division 1 — The applied Metropolitan Region Improvement Tax Act 1959 22. Modification of the applied Metropolitan Region Improvement Tax Act 1959 23. Section 1A inserted Division 2 — The applied Planning and Development Act 2005 24. Modification of the applied Planning and Development Act 2005 25. Section 201 replaced Part 5 — Pay‑roll tax Division 1 — The applied Pay‑roll Tax Act 2002 26. Modification of the applied Pay‑roll Tax Act 2002 27. Section 4A inserted Division 2 — The applied Pay‑roll Tax Assessment Act 2002 28. Modification of the applied Pay‑roll Tax Assessment Act 2002 29. Section 4A inserted 30. Section 5B inserted 31. Section 16A inserted 32. Section 20A inserted 32A. Section 23N inserted 33. Section 29 modified 34. Section 29A inserted 35. Glossary modified Division 3 — The applied Pay‑roll Tax Assessment Regulations 2003 36. Modification of the applied Pay‑roll Tax Assessment Regulations 2003 37. Regulation 3A inserted 38. Glossary modified Part 6 — Stamp duty Division 1 — The applied Stamp Act 1921 39. Modification of the applied Stamp Act 1921 40. Section 2 inserted 41. Section 4 modified 42. Section 4AA inserted 43. Section 16 modified 44. Section 26 modified 45. Section 81 modified Division 2 — The applied Stamp Regulations 2003 46. Modification of the applied Stamp Regulations 2003 47. Regulation 3 inserted Part 7 — Taxation administration Division 1 — The applied Taxation Administration Act 2003 48. Modification of the applied Taxation Administration Act 2003 49. Section 3 modified 50. Section 5 modified 51. Sections 5A and 5B inserted 52. Section 6 repealed 53. Sections 10 and 11 replaced 54. Section 43 modified 55. Section 60 modified 56. Section 76 modified 57. Section 77 modified 58. Section 114 modified 59. Section 125 modified 60. Glossary modified Division 2 — The applied Taxation Administration Regulations 2003 61. Modification of the applied Taxation Administration Regulations 2003 62. Regulation 2A inserted Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Part 1 — Preliminary 1. Citation This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007. 3. When certain modifications have effect (1) Subject to this regulation, the modifications prescribed in Part 3, Part 5, Part 6 Division 2 and Part 7 have effect on and from 1 July 2003. (2) The modifications prescribed in Part 4 have effect on and from 9 April 2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 Part 5 to the extent of any inconsistency. (3) The modifications prescribed in Part 2 have effect on and from 1 July 2008. (4) The modification prescribed in clause 30 has effect on and from 25 June 2010. (5) The modifications prescribed in clause 51 have effect on and from 1 July 2008. (6) The modification prescribed in clause 32A has effect on and from 1 July 2019. Note: Modifications prescribed in a notice under section 8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section 8(5) of the Act. 4. Definitions In this notice — "applied WA law" means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; "Commissioner of State Revenue" means the Commissioner of State Revenue of Western Australia appointed in accordance with the Taxation Administration Act 2003 section 6 of Western Australia; "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. 5. Modification of applied WA laws (1) For the purposes of the Commonwealth Mirror Taxes Act section 8, each applied WA law is taken to be modified to the extent necessary to give effect to subclause (2). (2) If — (a) an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and (b) a person is required or permitted, or could be required or permitted, to take an action under both the applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction; and (c) the person has taken the action in accordance with the corresponding State taxing law; and (d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the applied WA law or the corresponding State taxing law or both, as the case requires, then — (e) the person is not required to take the action under the applied WA law; and (f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event, state of affairs or transaction. (3) The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act section 8. Note: If a modification is to replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number. If a modification is to replace or insert a definition, the new definition is identified by the superscript 1MC appearing after the defined term. 7A. Use of notes A note set out at the foot of a provision of this notice is provided to assist understanding and does not form part of this notice. Part 2 — Duties Division 1 — The applied Duties Act 2008 7. Modification of the applied Duties Act 2008 This Division sets out modifications of the Duties Act 2008 (Western Australia) in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. 8. Section 3 modified (1) In section 3 insert in alphabetical order: Commonwealth Mirror Taxes Act1MC means the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth); corresponding Duties Act1MC means the Duties Act 2008 (Western Australia) in its application as a law of Western Australia; (2) In section 3 in the definition of exempt body: (a) delete "fund;" and insert: fund; or (b) after paragraph (c) insert: (d) the Commonwealth or any agent or instrumentality of the Commonwealth; 9. Sections 8A and 8B inserted After section 7 insert: 8A.1MC Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the regulations is to be read as a reference to the Duties Regulations 2008 (Western Australia) in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (c) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Duties Act is for the time being committed by the Governor of Western Australia; and (d) a reference to any of the following enactments is to be read as a reference to the enactment of that name 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 Stamp Act 1921; (ii) the Taxation Administration Act 2003; (iii) the Land Tax Assessment Act 2002; (iv) the Planning and Development Act 2005; (v) the Duties Legislation Amendment Act 2008. (2) This Act is to be read with the corresponding Duties Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is to be taken to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Duties Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Duties Act alone if the Commonwealth places in Western Australia were not Commonwealth places. (4) If this Act requires any duty paid or payable (including in another State or a Territory) to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the corresponding Duties Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable under this Act. 8B.1MC Things subject to dual liability (1) If a transaction, instrument or other thing is or may be liable to duty under both this Act and the corresponding Duties Act, the total amount of duty payable under this Act and the corresponding Duties Act may be calculated under this Act by reference to the sum of — (a) the amount or amounts in respect of which duty is payable under this Act; and (b) the amount or amounts in respect of which duty is payable under the corresponding Duties Act. (2) Despite subsection (1), the total amount of duty payable in relation to a transaction, instrument or other thing cannot exceed the amount of duty that would be payable if the Commonwealth places in Western Australia were not Commonwealth places. (3) The amount of duty payable on or in relation to the transaction, instrument or thing under this Act is the amount calculated in accordance with subsections (1) and (2), less any amount paid under the corresponding Duties Act. 10. Section 268 modified In section 268(1) in the definition of foreign tax delete "Commonwealth," and insert: Commonwealth (other than an applied law), Division 2 — The applied Duties Regulations 2008 11. Modification of the Duties Regulations 2008 This Division sets out modifications of the Duties Regulations 2008 (Western Australia) in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. 12. Regulation 3A inserted After regulation 2 insert: 3A.1MC Application of regulations in Commonwealth places (1) In this regulation — corresponding Duties Regulations means the Duties Regulations 2008 (Western Australia) in their application as a law of Western Australia. (2) In these regulations — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Act is to be read as a reference to the Duties Act 2008 (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. (3) These regulations are to be read with the corresponding Duties Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are to be taken to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth. Part 3 — Land tax Division 1 — The applied Land Tax Act 2002 14. Modification of the applied Land Tax Act 2002 This Division sets out modifications of the Land Tax Act 2002* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 4 November 2005. For subsequent amendments see Act No. 31 of 2006.] 15. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Places (Mirror Taxes) Act 1998; and (b) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to the Land Tax Assessment Act 2002 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 Places (Mirror Taxes) Act 1998; and (c) a reference to the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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 Places (Mirror Taxes) Act 1998. (2) This Act is to be read with the corresponding Land Tax Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Land Tax Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Land Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places. ". Division 2 — The applied Land Tax Assessment Act 2002 16. Modification of the applied Land Tax Assessment Act 2002 This Division sets out modifications of the Land Tax Assessment Act 2002* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 11 August 2006. For subsequent amendments see Acts No. 60 and 73 of 2006.] 17. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the regulations is to be read as a reference to the Land Tax Assessment Regulations 2003 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (c) a reference to the Land Tax Act 2002 is to be read as a reference to the Land Tax Act 2002 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; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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; and (e) a reference to the Crown (other than in the Glossary clause 2) is to be read as a reference to the Crown in right of the Commonwealth; and (f) a reference to the Crown in the Glossary clause 2 is to be read as a reference to the Crown in right of Western Australia; and (g) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia administering the corresponding Land Tax Assessment Act. (2) This Act is to be read with the corresponding Land Tax Assessment Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Land Tax Assessment Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Land Tax Assessment Act alone if the Commonwealth places in Western Australia were not Commonwealth places. ". 18. Section 5 modified Section 5 is modified by inserting before "in the State" — " in Commonwealth places ". 19. Glossary modified (1) The Glossary clause 1 is modified by inserting in their appropriate alphabetical positions — " "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998; "corresponding Land Tax Act" means the Land Tax Act 2002 of Western Australia in its application as a law of Western Australia; "corresponding Land Tax Assessment Act" means the Land Tax Assessment Act 2002 of Western Australia in its application as a law of Western Australia; ". (2) The Glossary clause 1 is modified in the definition of "registered" by inserting after "any Act" — " of the Parliament of Western Australia ". (3) The Glossary clause 1 is modified in the definition of "taxable authority" as follows: (a) in paragraph (b) by deleting "other"; (b) after paragraph (b) by inserting — " or (c) any body that the Parliament of the Commonwealth has given consent to the State to impose tax on or in respect of; ". Division 3 — The applied Land Tax Assessment Regulations 2003 20. Modification of the applied Land Tax Assessment Regulations 2003 This Division sets out modifications of the Land Tax Assessment Regulations 2003* of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Published in the Government Gazette of Western Australia 27 June 2003, p. 2409‑14. For amendments to 12 January 2007 see Gazette 31 March 2006.] 21. Regulation 3A inserted After regulation 3 the following regulation is inserted — " 3A. Application of regulations in Commonwealth places (1) In this regulation — "corresponding Land Tax Assessment Regulations" means the Land Tax Assessment Regulations 2003 of Western Australia in their application as a law of Western Australia. (2) In these regulations — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Act or the Land Tax Assessment Act 2002 is to be read as a reference to the Land Tax Assessment Act 2002 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; and (c) a reference to the Land Tax Assessment Act 1976 is to be read as a reference to that Act in its application, before 1 July 2003, as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (d) a reference to the Land Tax Assessment Regulations 1976 is to be read as a reference to those regulations in their application, before 1 July 2003, as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act. (3) These regulations are to be read with the corresponding Land Tax Assessment Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth. ". Part 4 — Metropolitan region improvement and planning Division 1 — The applied Metropolitan Region Improvement Tax Act 1959 22. Modification of the applied Metropolitan Region Improvement Tax Act 1959 This Division sets out modifications of the Metropolitan Region Improvement Tax Act 1959* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 3 as at 9 May 2003. For subsequent amendments see Act No. 39 of 2005.] 23. Section 1A inserted After section 1 the following section is inserted — " 1A. Application of Act in Commonwealth places (1) In this section — "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; "corresponding Metropolitan Region Improvement Tax Act" means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application as a law of Western Australia. (2) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Planning and Development Act 2005 of Western Australia is to be read as a reference to the Planning and Development Act 2005 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. (3) This Act is to be read with the corresponding Metropolitan Region Improvement Tax Act as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Metropolitan Region Improvement Tax Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Metropolitan Region Improvement Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places. ". Division 2 — The applied Planning and Development Act 2005 24. Modification of the applied Planning and Development Act 2005 This Division sets out modifications of the Planning and Development Act 2005* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Act No. 37 of 2005. For subsequent amendments see Acts No. 7, 52, 60 and 77 of 2006.] 25. Section 201 replaced Section 201 is repealed and the following section is inserted instead — " 201. Application of Division in Commonwealth places (1) In this section — "corresponding Planning and Development Act" means the Planning and Development Act 2005 of Western Australia in its application as a law of Western Australia; "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. (2) In this Division, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to any of the following enactments is to be read as a reference to the enactment of that name 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 Land Tax Act 2002; (ii) the Land Tax Assessment Act 2002; (iii) the Metropolitan Region Improvement Tax Act 1959; (iv) the Taxation Administration Act 2003. (3) This Act is to be read with the corresponding Planning and Development Act as a single body of law. ". Part 5 — Pay‑roll tax Division 1 — The applied Pay‑roll Tax Act 2002 26. Modification of the applied Pay‑roll Tax Act 2002 This Division sets out modifications of the Pay‑roll Tax Act 2002* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Act No. 47 of 2002. For subsequent amendments see Western Australian Legislation Information Tables for 2005, Table 1, p. 329.] 27. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Places (Mirror Taxes) Act 1998; and (b) a reference to the Pay‑roll Tax Assessment Act 2002 is to be read as a reference to the Pay‑roll Tax Assessment Act 2002 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 Places (Mirror Taxes) Act 1998; and (c) a reference to the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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 Places (Mirror Taxes) Act 1998. (2) This Act is to be read with the corresponding Pay‑roll Tax Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Pay‑roll Tax Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Pay‑roll Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places. ". Division 2 — The applied Pay‑roll Tax Assessment Act 2002 28. Modification of the applied Pay‑roll Tax Assessment Act 2002 This Division sets out modifications of the Pay‑roll Tax Assessment Act 2002* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 6 January 2006. For subsequent amendments see Act No. 77 of 2006.] 29. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the regulations is to be read as a reference to the Pay‑roll Tax Assessment Regulations 2003 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (c) a reference to the Pay‑roll Tax Act 2002 is to be read as a reference to the Pay‑roll Tax Act 2002 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; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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. (2) This Act is to be read with the corresponding Pay‑roll Tax Assessment Act as a single body of law. (3) In the following provisions, a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act or WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act — sections 17(1) and (3) and 23(1) and the Glossary clause 1 (the definitions of "interstate non‑group employer" and "local non‑group employer"). (4) In section 22A(6), a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act. (5) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Pay‑roll Tax Assessment Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Pay‑roll Tax Assessment Act alone if the Commonwealth places in Western Australia were not Commonwealth places. ". 30. Section 5B inserted At the beginning of Part 2 Division 1 insert: 5B.1MC References to jurisdictions For the purposes of this Division — (a) Western Australia, other than the Commonwealth places in Western Australia; and (b) the Commonwealth places in Western Australia, are to be treated as 2 separate Australian jurisdictions. 31. Section 16A inserted After section 16 the following section is inserted — " 16A. Dual liability — non‑group employers (1) If a non‑group employer is, for a period, liable to pay pay‑roll tax under both Part 2 Division 2 of this Act and liable to pay pay‑roll tax under Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the employer is liable to pay, a reference to WA taxable wages in Part 2 Division 2 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act. (2) The employer need not pay the pay‑roll tax which the employer is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the employer has paid pay‑roll tax under Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act for the period. ". 32. Section 20A inserted After section 20 the following section is inserted — " 20A. Dual liability — groups (1) If a group is, for a period, liable to pay pay‑roll tax under both Part 2 Division 3 of this Act and liable to pay pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the group is liable to pay, a reference to WA taxable wages in Part 2 Division 3 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act. (2) The members of a group need not pay the pay‑roll tax which the group is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the members of the group have paid pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act for the period. ". 32A. Section 23N inserted At the end of Part 2 Division 6 insert — 23N. Dual liability for assessment year beginning 1 July 2019 (1) For the purposes of the assessment year beginning on 1 July 2019, in section 16A — (a) a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and (b) a reference to Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act. (2) For the purposes of the assessment year beginning on 1 July 2019, in section 20A — (a) a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and (b) a reference to Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act. 33. Section 29 modified After section 29(1b) the following subsection is inserted — " (1ba) If the employer or group is liable to pay pay‑roll tax under both this Act and the corresponding Pay‑roll Tax Assessment Act then, in subsection (1a), the expected pay‑roll tax liability is the sum of — (a) the amount of expected pay‑roll tax liability in subsection (1b) of this Act; and (b) the amount of expected pay‑roll tax liability in section 29(1b) of the corresponding Pay‑roll Tax Assessment Act. ". 34. Section 29A inserted After section 29 the following section is inserted in Part 3 — " 29A. Dual liability — returns (1) In sections 26(1) and 29(9), a reference to WA taxable wages to be specified in a return for a period is to be read as a reference to the sum of — (a) the amount of WA taxable wages to be specified in the return for that period for the purposes of section 26(1) or 29(9) of this Act (which ever is relevant); and (b) the amount of WA taxable wages to be specified in a return for that period for the purposes of section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act (which ever is relevant). (2) If a person has lodged a return relating to a period under section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act, the person need not lodge a return for that period under section 26(1) or 29(9) of this Act. ". 35. Glossary modified (1) The Glossary clause 1 is modified by inserting the following definitions in their appropriate alphabetical positions — " "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998; "corresponding Pay‑roll Tax Act" means the Pay‑roll Tax Act 2002 of Western Australia in its application as a law of Western Australia; "corresponding Pay‑roll Tax Assessment Act" means the Pay‑roll Tax Assessment Act 2002 of Western Australia in its application as a law of Western Australia; ". (2) The Glossary clause 1 is modified in the definition of "employer" by inserting after "Western Australia" — " or the Commonwealth ". Division 3 — The applied Pay‑roll Tax Assessment Regulations 2003 36. Modification of the applied Pay‑roll Tax Assessment Regulations 2003 This Division sets out modifications of the Pay‑roll Tax Assessment Regulations 2003* of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 13 October 2006. For amendments to 12 January 2007 see Government Gazette of Western Australia 22 December 2006.] 37. Regulation 3A inserted After regulation 3 the following regulation is inserted — " 3A. Application of regulations in Commonwealth places (1) In this regulation — "corresponding Pay‑roll Tax Assessment Regulations" means the Pay‑roll Tax Assessment Regulations 2003 of Western Australia in their application as a law of Western Australia. (2) In these regulations — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Act or the Pay‑roll Tax Assessment Act 2002 is to be read as a reference to the Pay‑roll Tax Assessment Act 2002 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. (3) These regulations are to be read with the corresponding Pay‑roll Tax Assessment Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth. ". 38. Glossary modified The Glossary clause 1 is modified in paragraph (c) of the definition of "industrial award" by deleting "another State" and inserting instead — " a State other than Western Australia ". Part 6 — Stamp duty Division 1 — The applied Stamp Act 1921 39. Modification of the applied Stamp Act 1921 This Division sets out modifications of the Stamp Act 1921* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 16 as at 12 May 2006. For subsequent amendments see Acts No. 31 and 67 of 2006.] 40. Section 2 inserted After section 1 the following section is inserted — " 2. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the regulations is to be read as a reference to the Stamp Regulations 2003 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (c) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Stamp Act is for the time being committed by the Governor of Western Australia; and (d) a reference to any of the following enactments is to be read as a reference to the enactment of that name 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 Business Tax Review (Assessment) Act (No. 2) 2003; (ii) the Land Tax Assessment Act 2002; (iii) the Revenue Laws Amendment Act 2006; (iv) the Taxation Administration Act 2003. (2) This Act is to be read with the corresponding Stamp Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Stamp Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Stamp Act alone if the Commonwealth places in Western Australia were not Commonwealth places. (4) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid, payable or previously paid under the corresponding Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act. ". 41. Section 4 modified (1) Section 4(1) is modified by inserting in their appropriate alphabetical positions — " "applied interstate law" means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act; "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998; "corresponding Stamp Act" means the Stamp Act 1921 of Western Australia in its application as a law of Western Australia; ". (2) Section 4(1) is modified in the definition of "government body" by inserting after "State" — " or the Commonwealth ". 42. Section 4AA inserted After section 4 the following section is inserted — " 4AA. Instruments subject to dual liability (1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the corresponding Stamp Act, the total amount of duty payable under this Act and the corresponding Stamp Act may be calculated under this Act by reference to the amount equal to the sum of — (a) the amount or amounts in respect of which duty is payable under this Act; and (b) the amount or amounts in respect of which duty is payable under the corresponding Stamp Act. (2) The amount of duty paid or payable on the instrument or instruments under this Act is the amount equal to the amount calculated under subsection (1) less any amount paid under the corresponding Stamp Act. ". 43. Section 16 modified Section 16(1) is modified by deleting "for the use of the Crown". 44. Section 26 modified (1) Section 26(1) is modified by deleting "Crown" and inserting instead — " Commonwealth ". (2) Section 26(1a) is modified by deleting "Crown" and inserting instead — " Commonwealth ". 45. Section 81 modified Section 81 is modified in the definition of "corresponding Act" by inserting after "State" — " or an applied interstate law ". Division 2 — The applied Stamp Regulations 2003 46. Modification of the applied Stamp Regulations 2003 This Division sets out modifications of the Stamp Regulations 2003* of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 12 August 2005. For amendments to 12 January 2007 see the Government Gazette of Western Australia 21 March 2006.] 47. Regulation 3 inserted After regulation 2 the following regulation is inserted — " 3. Application of regulations in Commonwealth places (1) In this regulation — "corresponding Stamp Regulations" means the Stamp Regulations 2003 of Western Australia in their application as a law of Western Australia. (2) In these regulations — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Act is to be read as a reference to the Stamp Act 1921 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act. (3) These regulations are to be read with the corresponding Stamp Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth. ". Part 7 — Taxation administration Division 1 — The applied Taxation Administration Act 2003 48. Modification of the applied Taxation Administration Act 2003 This Division sets out modifications of the Taxation Administration Act 2003* of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Reprint 1 as at 14 October 2005. For subsequent amendments see Act No. 38 of 2005 and Acts No. 60 and 77 of 2006.] 49. Section 3 modified Section 3(1) is modified by deleting paragraph (k) and inserting instead — " (k) any other enactment that is prescribed by the regulations as a taxation Act and that is a State taxing law, 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. ". 50. Section 5 modified Section 5 is modified by deleting "Western Australia" and inserting instead — " the Commonwealth ". 51. Sections 5A and 5B inserted After section 5 the following sections are inserted — " 5A. Application of Act in Commonwealth places (1) In this Act, unless the contrary intention appears — (a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the regulations is to be read as a reference to the Taxation Administration Regulations 2003 in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (c) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Taxation Administration Act is for the time being committed by the Governor of Western Australia; and (d) a reference to any of the following Acts, or provisions of an Act, is to be read as a reference to the Act, or the provision of the Act, of that name 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 Duties Act 2008; (iii) the Land Tax Act 2002; (iv) the Land Tax Assessment Act 2002; (v) the Metropolitan Region Improvement Tax Act 1959; (vi) the Metropolitan Region Town Planning Scheme Act 1959 section 41; (vii) the Pay‑roll Tax Act 2002; (viii) the Pay‑roll Tax Assessment Act 2002; (ix) the Planning and Development Act 2005 section 200; (x) the Stamp Act 1921. (2) This Act is to be read with the corresponding Taxation Administration Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient — (a) to enable this Act to operate effectively as a law of the Commonwealth; and (b) to ensure that the combined liability of a taxpayer under this Act and another taxation Act and the corresponding Taxation Administration Act and taxation Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Taxation Administration Act and taxation Act alone if the Commonwealth places in Western Australia were not Commonwealth places. 5B. Application of taxation Acts in Commonwealth places In each taxation Act, unless the contrary intention appears — (a) a reference (however expressed) to an Act administered by the Commissioner is to be read as a reference to — (i) an Act of which the Commissioner has the general administration under an arrangement under the Commonwealth Mirror Taxes Act section 9; or (ii) an Act administered by the Commissioner as a law of Western Australia; and (b) a reference to an Act, other than a taxation Act or an Act of another jurisdiction, is to be read as a reference to the Act of that name of the Parliament of Western Australia; and (c) a reference to the Public Service is to be read as a reference to the Public Service of Western Australia; and (d) a reference to the Treasurer is to be read as a reference to the Treasurer of Western Australia; and (e) a reference to the Consolidated Account is to be read as a reference to the Consolidated Account of Western Australia referred to in the Constitution Act 1889 (Western Australia) section 64. ". 52. Section 6 repealed Section 6 is repealed. 53. Sections 10 and 11 replaced Sections 10 and 11 are repealed and the following sections are inserted instead — " 10. Delegation (1) A person to whom the Commissioner has, under the corresponding Taxation Administration Act section 10, delegated a function under a corresponding taxation Act (the "corresponding delegation") is to be taken to have been delegated the equivalent function under the taxation Act that corresponds to the corresponding taxation Act — (a) while the corresponding delegation remains in effect; and (b) on terms that are the same as the terms of the corresponding delegation. (2) A person exercising or performing a power or duty that is taken to have been delegated to the person under this section is to be taken to do so in accordance with terms that are the same as the terms of the corresponding delegation unless the contrary is shown. (3) A person who the Commissioner has authorised to perform a function of the Commissioner under a corresponding taxation Act (the "corresponding authorisation") is to be taken to be authorised to perform the equivalent function under the taxation Act that corresponds to the corresponding taxation Act — (a) while the corresponding authorisation remains in effect; and (b) on terms that are the same as the terms of the corresponding authorisation. (4) Nothing in this section limits the ability of the Commissioner to perform a function under a taxation Act through an agent. 11. Tax investigators (1) A person who the Commissioner has, under the corresponding Taxation Administration Act section 11, appointed as an investigator is to be taken to be an investigator for the purposes of the taxation Acts — (a) while that appointment remains in effect; and (b) on terms that are the same as the terms of the person's appointment under the corresponding Taxation Administration Act. (2) An identity card issued to the person under the corresponding Taxation Administration Act section 11 has effect for the purposes of the taxation Acts. ". 54. Section 43 modified Section 43(2ab)(a) is modified by deleting "State" and inserting instead — " Commonwealth ". 55. Section 60 modified Section 60(1) and (2) are modified by deleting "State" and inserting instead — " Crown in right of the Commonwealth ". 56. Section 76 modified Section 76(8) is modified by deleting "State" in both places where it occurs and inserting instead — " Crown in right of the Commonwealth ". 57. Section 77 modified After section 77(7) the following subsection is inserted — " (8) This section does not apply in relation to land owned by, or vested in the Crown in right of the Commonwealth, or any agency or instrumentality of the Crown in right of the Commonwealth, or any other public statutory authority. ". 58. Section 114 modified (1) Section 114(1)(e) is modified by inserting after "a taxation Act" — " or a corresponding taxation Act ". (2) Section 114(2) is modified as follows: (a) by inserting after "a taxation Act" in both places where it occurs — " or a corresponding taxation Act "; (b) in paragraph (a) by inserting after "the taxation Act" — " or the corresponding taxation Act "; (c) in paragraph (b) by inserting after "this Act" — " or the corresponding Taxation Administration Act ". 59. Section 125 modified Section 125(2) is modified by inserting after "State" — " or the Commonwealth ". 60. Glossary modified (1) The Glossary is modified by inserting in their appropriate alphabetical positions — " "Commissioner" means the Commissioner of State Revenue of Western Australia appointed in accordance with the corresponding Taxation Administration Act section 6; "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998; "Commonwealth place" means a Commonwealth place in or in relation to which this Act applies or is taken to have applied under the Commonwealth Mirror Taxes Act section 6; "corresponding taxation Act" means a taxation Act within the meaning of the corresponding Taxation Administration Act; "corresponding Taxation Administration Act" means the Taxation Administration Act 2003 of Western Australia in its application as a law of Western Australia; ". (2) The Glossary is modified by deleting the definition of "Commissioner". (3) The Glossary is modified as follows: (a) in the definition of "identity card" by deleting "issued to an investigator under" and inserting instead — " of an investigator referred to in "; (b) in the definition of "investigator" by deleting "appointed" and inserting instead — " taken "; (c) in the definition of "recognised jurisdiction" by deleting "another State" and inserting instead — " a State other than Western Australia "; (d) in the definition of "recognised revenue law", in paragraphs (a) and (b), by deleting "another State" and inserting instead — " a State other than Western Australia "; (e) in the definition of "taxation Act" by inserting after "enactment" — " (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) ". Division 2 — The applied Taxation Administration Regulations 2003 61. Modification of the applied Taxation Administration Regulations 2003 This Division sets out modifications of the Taxation Administration Regulations 2003* of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia. [* Published in the Government Gazette of Western Australia 27 June 2003, p. 2419‑22. For amendments to 12 January 2007 see Western Australian Legislation Information Tables for 2005, Table 4, p. 414 and Government Gazette of Western Australia 22 December 2006.] 62. Regulation 2A inserted After regulation 2 the following regulation is inserted — " 2A. Application of regulations in Commonwealth places (1) In this regulation — "corresponding Taxation Administration Regulations" means the Taxation Administration Regulations 2003 of Western Australia in their application as a law of Western Australia. (2) In these regulations — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and (b) a reference to the Act or the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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. (3) These regulations are to be read with the corresponding Taxation Administration Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth. ". Endnotes Endnote 1—About the endnotes The endnotes provide information about this compilation and the compiled law. The following endnotes are included in every compilation: Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Abbreviation key—Endnote 2 The abbreviation key sets out abbreviations that may be used in the endnotes. Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history. The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation. The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. Editorial changes The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date. If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel. Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history. If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history. Endnote 2—Abbreviation key ad = added or inserted o = order(s) am = amended Ord = Ordinance amdt = amendment orig = original c = clause(s) par = paragraph(s)/subparagraph(s) C[x] = Compilation No. x /sub‑subparagraph(s) Ch = Chapter(s) pres = present def = definition(s) prev = previous Dict = Dictionary (prev…) = previously disallowed = disallowed by Parliament Pt = Part(s) Div = Division(s) r = regulation(s)/rule(s) ed = editorial change reloc = relocated exp = expires/expired or ceases/ceased to have renum = renumbered effect rep = repealed F = Federal Register of Legislation rs = repealed and substituted gaz = gazette s = section(s)/subsection(s) LA = Legislation Act 2003 Sch = Schedule(s) LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s) (md) = misdescribed amendment can be given SLI = Select Legislative Instrument effect SR = Statutory Rules (md not incorp) = misdescribed amendment Sub‑Ch = Sub‑Chapter(s) cannot be given effect SubPt = Subpart(s) mod = modified/modification underlining = whole or part not No. = Number(s) commenced or to be commenced Endnote 3—Legislation history Name Registration Commencement Application, saving and transitional provisions Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 1 Feb 2007 (F2007L00198) 2 Feb 2007 (s 2) Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Amendment Notice 2012 17 Dec 2012 (F2012L02505) 18 Dec 2012 (s 2) — Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Amendment Notice 2020 15 Mar 2021 (F2021L00236) 16 Mar 2021 (s 2) — Endnote 4—Amendment history Provision affected How affected Part 1 c 2..................... rep LA s 48D c. 3..................... am. F2012L02505; F2021L00236 c. 5..................... am. F2012L02505 c 6..................... rep LA s 48C c. 7A................... ad. F2012L02505 Part 2 Part 2................... rs. F2012L02505 Division 1 c. 7..................... rs. F2012L02505 c. 8..................... rs. F2012L02505 c. 9..................... rs. F2012L02505 c. 10.................... rs. F2012L02505 Division 2 c. 11.................... rs. F2012L02505 c. 12.................... rs. F2012L02505 c. 13.................... rep. F2012L02505 Part 5 Division 2 c. 30.................... rs. F2012L02505 c 32.................... am F2021L00236 c 32A................... ad F2021L00236 c. 35.................... am. F2012L02505 Part 7 Division 1 c. 51.................... am. F2012L02505