Commonwealth Places (Mirror Taxes Administration) Regulations 2007 (WA)

Western Australia Commonwealth Places (Mirror Taxes Administration) Act 1999 Commonwealth Places (Mirror Taxes Administration) Regulations 2007 Western Australia Commonwealth Places (Mirror Taxes Administration) Regulations 2007 Contents Part 1 — Preliminary 1. Citation 1 2. Commencement 1 3. When certain modifications have effect 1 4. Modification of State taxing laws 2 5. Repeal of Regulations 3 6A. Use of notes 3 Part 2 — Duties Division 1 — The Duties Act 2008 6. Modification of the Duties Act 2008 4 7. Section 3 modified 4 8. Sections 8A and 8B inserted 4 8A.1M Application of Act in non‑Commonwealth places 4 8B.1M Things subject to dual liability 6 9. Section 268 modified 6 Division 2 — The Duties Regulations 2008 10. Modification of the Duties Regulations 2008 7 11. Regulation 3A inserted 7 3A.1M Application of regulations in non‑Commonwealth places 7 Part 3 — Land tax Division 1 — The Land Tax Act 2002 13. Modification of the Land Tax Act 2002 9 14. Section 4A inserted 9 4A. Application of Act in non‑Commonwealth places 9 Division 2 — The Land Tax Assessment Act 2002 15. Modification of the Land Tax Assessment Act 2002 9 16. Section 4A inserted 10 4A. Application of Act in non‑Commonwealth places 10 17. Section 5 modified 10 18. Glossary modified 10 Division 3 — The Land Tax Assessment Regulations 2003 19. Modification of the Land Tax Assessment Regulations 2003 11 20. Regulation 3A inserted 11 3A. Application of regulations in non‑Commonwealth places 11 Part 4 — Metropolitan region improvement and planning Division 1 — The Metropolitan Region Improvement Tax Act 1959 21. Modification of the Metropolitan Region Improvement Tax Act 1959 13 22. Section 1A inserted 13 1A. Application of Act in non‑Commonwealth places 13 Division 2 — The Planning and Development Act 2005 23. Modification of the Planning and Development Act 2005 14 24. Section 201A inserted 14 201A. Application of Division in non‑Commonwealth places 14 Part 5 — Pay‑roll tax Division 1 — The Pay‑roll Tax Act 2002 25. Modification of the Pay‑roll Tax Act 2002 16 26. Section 4A inserted 16 4A. Application of Act in non‑Commonwealth places 16 Division 2 — The Pay‑roll Tax Assessment Act 2002 27. Modification of the Pay‑roll Tax Assessment Act 2002 16 28. Section 4A inserted 17 4A. Application of Act in non‑Commonwealth places 17 29. Section 5B inserted 18 5B.1M References to jurisdictions 18 30. Section 16A inserted 18 16A. Dual liability — non‑group employers 18 31. Section 20A inserted 19 20A. Dual liability — groups 19 31A. Section 23N inserted 20 23N. Dual liability for assessment year beginning 1 July 2019 20 32. Section 29 modified 21 33. Section 29A inserted 21 29A. Dual liability — returns 21 34. Glossary modified 22 Division 3 — The Pay‑roll Tax Assessment Regulations 2003 35. Modification of the Pay‑roll Tax Assessment Regulations 2003 22 36. Regulation 3A inserted 23 3A. Application of regulations in non‑Commonwealth places 23 Part 6 — Stamp duty Division 1 — The Stamp Act 1921 37. Modification of the Stamp Act 1921 24 38. Section 2 inserted 24 2. Application of Act in non‑Commonwealth places 24 39. Section 4 modified 25 40. Section 4AA inserted 25 4AA. Instruments subject to dual liability 25 41. Section 81 modified 26 42. Section 119 modified 26 Division 2 — The Stamp Regulations 2003 43. Modification of the Stamp Regulations 2003 26 44. Regulation 3 inserted 27 3. Application of regulations in non‑Commonwealth places 27 Part 7 — Taxation administration Division 1 — The Taxation Administration Act 2003 45. Modification of the Taxation Administration Act 2003 28 46. Section 3 modified 28 47. Sections 5A and 5B inserted 28 5A. Application of Act in non‑Commonwealth places 28 5B. Application of taxation Acts in non‑Commonwealth places 29 48. Section 10 modified 29 49. Section 114 modified 30 50. Glossary modified 30 Division 2 — The Taxation Administration Regulations 2003 51. Modification of the Taxation Administration Regulations 2003 31 52. Regulation 2A inserted 31 2A. Application of regulations in non‑Commonwealth places 31 Notes Compilation table 33 Commonwealth Places (Mirror Taxes Administration) Act 1999 Commonwealth Places (Mirror Taxes Administration) Regulations 2007