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 Part 1 — Preliminary 1. Citation These regulations are the Commonwealth Places (Mirror Taxes Administration) Regulations 2007. 2. Commencement These regulations come into operation on the day on which the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 comes into operation. 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 Administration) Regulations 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 regulation 29 has effect on and from 25 June 2010. (5) The modifications prescribed in regulation 47 have effect on and from 1 July 2008. (6) The modification prescribed in regulation 31A has effect on and from 1 July 2019. Note for this regulation: Modifications prescribed for the purposes of section 7(2) 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 Gazette, see section 7(3) of the Act. [Regulation 3 amended: Gazette 7 Dec 2012 p. 5999; SL 2020/206 r. 4.] 4. Modification of State taxing laws (1) For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (2). (2) If — (a) a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied 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 State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and (c) the person has taken the action in accordance with the corresponding applied 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 State taxing law or the corresponding applied law or both, as the case requires, then — (e) the person is not required to take the action under the State taxing 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 State taxing law in relation to the event, state of affairs or transaction. (3) The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act. Note for this regulation: If a modification is to replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number. If a modification is to replace or insert a definition, the new definition is identified by the superscript 1M appearing after the defined term. [Regulation 4 amended: Gazette 7 Dec 2012 p. 5999.] 5. Repeal of Regulations The Commonwealth Places (Mirror Taxes Administration) Regulations 2002 are repealed. 6A. Use of notes A note set out at the foot of a provision of these regulations is provided to assist understanding and does not form part of these regulations. [Regulation 6A inserted: Gazette 7 Dec 2012 p. 5999.] Part 2 — Duties [Heading inserted: Gazette 7 Dec 2012 p. 6000.] Division 1 — The Duties Act 2008 [Heading inserted: Gazette 7 Dec 2012 p. 6000.] 6. Modification of the Duties Act 2008 This Division sets out modifications of the Duties Act 2008 in its application as a law of Western Australia. [Regulation 6 inserted: Gazette 7 Dec 2012 p. 6000.] 7. Section 3 modified In section 3 insert in alphabetical order: applied Duties Act1M means 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 Act; Commonwealth Act1M means the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth); [Regulation 7 inserted: Gazette 7 Dec 2012 p. 6000.] 8. Sections 8A and 8B inserted After section 7 insert: 8A.1M Application of Act in non‑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 Western Australia; and (b) a reference to the regulations is to be read as a reference to the Duties Regulations 2008 in their application as a law of Western Australia; and (c) a reference to the Stamp Act 1921 is to be read as a reference to that Act in its application as a law of Western Australia; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia; and (e) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and (f) a reference to the Planning and Development Act 2005 is to be read as a reference to that Act in its application as a law of Western Australia; and (g) a reference to the Duties Legislation Amendment Act 2008 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied Duties Act as a single body of law. (3) 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 applied 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.1M 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 applied Duties Act, the total amount of duty payable under this Act and the applied 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 applied 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 applied Duties Act. [Regulation 8 inserted: Gazette 7 Dec 2012 p. 6000-1.] 9. Section 268 modified In section 268(1) in the definition of foreign tax delete "Commonwealth," and insert: Commonwealth (other than an applied law), [Regulation 9 inserted: Gazette 7 Dec 2012 p. 6001.] Division 2 — The Duties Regulations 2008 [Heading inserted: Gazette 7 Dec 2012 p. 6002.] 10. Modification of the Duties Regulations 2008 This Division sets out modifications of the Duties Regulations 2008 in their application as a law of Western Australia. [Regulation 10 inserted: Gazette 7 Dec 2012 p. 6002.] 11. Regulation 3A inserted After regulation 2 insert: 3A.1M Application of regulations in non‑Commonwealth places (1) In this regulation — applied Duties Regulations means 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 Act. (2) In these regulations, unless the contrary intention appears — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and (b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia. (3) These regulations are to be read with the applied Duties Regulations as a single body of law. [Regulation 11 inserted: Gazette 7 Dec 2012 p. 6002.] [12. Deleted: Gazette 7 Dec 2012 p. 6000.] Part 3 — Land tax Division 1 — The Land Tax Act 2002 13. Modification of the Land Tax Act 2002 This Division sets out modifications of the Land Tax Act 2002* in its application as a law of Western Australia. [* Reprint 1 as at 4 November 2005. For subsequent amendments see Act No. 31 of 2006.] 14. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in non‑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 Western Australia; and (b) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied Land Tax Act as a single body of law. ". Division 2 — The Land Tax Assessment Act 2002 15. Modification of the Land Tax Assessment Act 2002 This Division sets out modifications of the Land Tax Assessment Act 2002* in its application as a law of Western Australia. [* Reprint 1 as at 11 August 2006. For subsequent amendments see Acts No. 60 and 73 of 2006.] 16. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in non‑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 Western Australia; and (b) a reference to the regulations is to be read as a reference to the Land Tax Assessment Regulations 2003 in their application as a law of Western Australia; and (c) a reference to the Land Tax Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied Land Tax Assessment Act as a single body of law. ". 17. Section 5 modified Section 5 is modified by inserting after "State" — " (other than in Commonwealth places) ". 18. Glossary modified The Glossary clause 1 is modified by inserting in their appropriate alphabetical positions — " applied Land Tax Act means 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 Act; applied Land Tax Assessment Act means 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 Act; Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; ". Division 3 — The Land Tax Assessment Regulations 2003 19. Modification of the Land Tax Assessment Regulations 2003 This Division sets out modifications of the Land Tax Assessment Regulations 2003* in their application as a law of Western Australia. [* Published in Gazette 27 June 2003, p. 2409‑14. For amendments to 12 January 2007 see Gazette 31 March 2006.] 20. Regulation 3A inserted After regulation 3 the following regulation is inserted — " 3A. Application of regulations in non‑Commonwealth places (1) In this regulation — applied Land Tax Assessment Regulations means 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 Act. (2) In these regulations, unless the contrary intention appears — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and (b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia; and (c) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and (d) 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 Western Australia; and (e) 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 Western Australia. (3) These regulations are to be read with the applied Land Tax Assessment Regulations as a single body of law. ". 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 This Division sets out modifications of the Metropolitan Region Improvement Tax Act 1959* in its application as a law of Western Australia. [* Reprint 3 as at 9 May 2003. For subsequent amendments see Act No. 39 of 2005.] 22. Section 1A inserted After section 1 the following section is inserted — " 1A. Application of Act in non‑Commonwealth places (1) In this section — applied Metropolitan Region Improvement Tax Act means the Metropolitan Region Improvement Tax Act 1959 of Western Australia in its application in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. (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 Western Australia; and (b) a reference to the Planning and Development Act 2005 is to be read as a reference to that Act in its application as a law of Western Australia. (3) This Act is to be read with the applied Metropolitan Region Improvement Tax Act as a single body of law. ". Division 2 — The Planning and Development Act 2005 23. Modification of the Planning and Development Act 2005 This Division sets out modifications of the Planning and Development Act 2005* in its application as a law of Western Australia. [* Act No. 37 of 2005. For subsequent amendments see Acts No. 7, 52, 60 and 77 of 2006.] 24. Section 201A inserted After section 201 the following section is inserted — " 201A. Application of Division in non‑Commonwealth places (1) In this section — applied Planning and Development Act means the Planning and Development Act 2005 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 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 Western Australia; and (b) a reference to any of the following Acts is to be read as a reference to the Act of that name in its application as a law of Western Australia — (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 applied Planning and Development Act as a single body of law. ". Part 5 — Pay‑roll tax Division 1 — The Pay‑roll Tax Act 2002 25. Modification of the Pay‑roll Tax Act 2002 This Division sets out modifications of the Pay‑roll Tax Act 2002* in its application as a law of Western Australia. [* Act No. 47 of 2002. For subsequent amendments see Western Australian Legislation Information Tables for 2005, Table 1, p. 329.] 26. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in non‑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 Western Australia; and (b) a reference to the Pay‑roll Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied Pay‑roll Tax Act as a single body of law. ". Division 2 — The Pay‑roll Tax Assessment Act 2002 27. Modification of the Pay‑roll Tax Assessment Act 2002 This Division sets out modifications of the Pay‑roll Tax Assessment Act 2002* in its application as a law of Western Australia. [* Reprint 1 as at 6 January 2006. For subsequent amendments see Act No. 77 of 2006.] 28. Section 4A inserted After section 4 the following section is inserted — " 4A. Application of Act in non‑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 Western Australia; and (b) a reference to the regulations is to be read as a reference to the Pay‑roll Tax Assessment Regulations 2003 in their application as a law of Western Australia; and (c) a reference to the Pay‑roll Tax Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied 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 applied 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 applied Pay‑roll Tax Assessment Act. ". 29. Section 5B inserted At the beginning of Part 2 Division 1 insert: 5B.1M 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. [Regulation 29 inserted: Gazette 7 Dec 2012 p. 6002.] 30. 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 Part 2 Division 2 of this Act and liable to pay pay‑roll tax under Part 2 Division 2 of the applied 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 applied 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 applied Pay‑roll Tax Assessment Act for the period. ". 31. 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 Part 2 Division 3 of this Act and liable to pay pay‑roll tax under Part 2 Division 3 of the applied 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 applied 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 applied Pay‑roll Tax Assessment Act for the period. ". [Regulation 31 amended: SL 2020/206 r. 5.] 31A. 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 applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied 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 applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay‑roll Tax Assessment Act. [Regulation 31A inserted: SL 2020/206 r. 6.] 32. 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 applied 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 subsection (1b) of the applied Pay‑roll Tax Assessment Act. ". 33. 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 applied 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 applied 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. ". 34. Glossary modified (1) The Glossary clause 1 is modified by inserting in their appropriate alphabetical positions — " applied Pay‑roll Tax Act means 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 Act; applied Pay‑roll Tax Assessment Act means 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 Act; Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; ". [(2), (3) deleted] [Regulation 34 amended: Gazette 7 Dec 2012 p. 6003.] Division 3 — The Pay‑roll Tax Assessment Regulations 2003 35. Modification of the Pay‑roll Tax Assessment Regulations 2003 This Division sets out modifications of the Pay‑roll Tax Assessment Regulations 2003* in their application as a law of Western Australia. [* Reprint 1 as at 13 October 2006. For amendments to 12 January 2007 see Gazette 22 December 2006.] 36. Regulation 3A inserted After regulation 3 the following regulation is inserted — " 3A. Application of regulations in non‑Commonwealth places (1) In this regulation — applied Pay‑roll Tax Assessment Regulations means 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 Act. (2) In these regulations, unless the contrary intention appears — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and (b) a reference to the Act or the Pay‑roll Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia. (3) These regulations are to be read with the applied Pay‑roll Tax Assessment Regulations as a single body of law. ". Part 6 — Stamp duty Division 1 — The Stamp Act 1921 37. Modification of the Stamp Act 1921 This Division sets out modifications of the Stamp Act 1921* in its application as a law of Western Australia. [* Reprint 16 as at 12 May 2006. For subsequent amendments see Acts No. 31 and 67 of 2006.] 38. Section 2 inserted After section 1 the following section is inserted — " 2. Application of Act in non‑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 Western Australia; and (b) a reference to the regulations is to be read as a reference to the Stamp Regulations 2003 in their application as a law of Western Australia; and (c) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and (d) a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia. (2) This Act is to be read with the applied Stamp Act as a single body of law. (3) 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 or payable under the applied 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. ". 39. Section 4 modified 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 Act; applied Stamp Act means 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 Act; Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; ". 40. 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 applied Stamp Act, the total amount of duty payable under this Act and the applied 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 applied Stamp Act. (2) The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) less any amount paid under the applied Stamp Act. ". 41. Section 81 modified Section 81 is modified in the definition of "corresponding Act" by inserting after "State" — " or an applied interstate law ". 42. Section 119 modified Section 119(1) is modified in the definition of "exempt body" by inserting after paragraph (a) the following paragraph — " (aa) the Commonwealth or the Crown in right of the Commonwealth; ". Division 2 — The Stamp Regulations 2003 43. Modification of the Stamp Regulations 2003 This Division sets out modifications of the Stamp Regulations 2003* in their application as a law of Western Australia. [* Reprint 1 as at 12 August 2006. For amendments to 12 January 2007 see Gazette 21 March 2006.] 44. Regulation 3 inserted After regulation 2 the following regulation is inserted — " 3. Application of regulations in non‑Commonwealth places (1) In this regulation — applied Stamp Regulations means 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 Act. (2) In these regulations, unless the contrary intention appears — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and (b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia. (3) These regulations are to be read with the applied Stamp Regulations as a single body of law. ". Part 7 — Taxation administration Division 1 — The Taxation Administration Act 2003 45. Modification of the Taxation Administration Act 2003 This Division sets out modifications of the Taxation Administration Act 2003* in its application as a law of 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.] 46. Section 3 modified Section 3(1)(k) is modified by inserting after "taxation Act" — " in its application as a law of Western Australia ". 47. Sections 5A and 5B inserted After section 5 the following sections are inserted — " 5A. Application of Act in non‑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 Western Australia; 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 Western Australia; and (c) a reference to any of the following Acts is to be read as a reference to the Act of that name in its application as a law of Western Australia — (i) the Duties Act 2008; [(ii) deleted] (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; (vii) the Pay‑roll Tax Act 2002; (viii) the Pay‑roll Tax Assessment Act 2002; (ix) the Planning and Development Act 2005; (x) the Stamp Act 1921. (2) This Act is to be read with the applied Taxation Administration Act as a single body of law. 5B. Application of taxation Acts in non‑Commonwealth places In each taxation Act, unless the contrary intention appears, a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act of which the Commissioner has the general administration under an arrangement under the Commonwealth Places (Mirror Taxes Administration) Act 1999 section 5. ". [Regulation 47 amended: Gazette 7 Dec 2012 p. 6003.] 48. Section 10 modified Section 10(6) is modified by inserting after "Commissioner" in the first place where it occurs — " under this Act, or taken to be delegated under the applied Taxation Administration Act, ". 49. Section 114 modified (1) Section 114(1)(e) is modified by inserting after "a taxation Act" — " or an applied taxation Act ". (2) Section 114(2) is modified as follows: (a) by inserting after "a taxation Act" in both places where it occurs — " or an applied taxation Act "; (b) in paragraph (a) by inserting after "the taxation Act" — " or the applied taxation Act "; (c) in paragraph (b) by inserting after "this Act" — " or the applied Taxation Administration Act ". 50. Glossary modified The Glossary is modified by inserting in their appropriate alphabetical positions — " applied taxation Act means a taxation 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 Act; applied Taxation Administration Act means 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 Act; Commonwealth Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; Commonwealth place means a Commonwealth place in or in relation to which the applied Taxation Administration Act applies, or is taken to have applied, under the Commonwealth Act; ". Division 2 — The Taxation Administration Regulations 2003 51. Modification of the Taxation Administration Regulations 2003 This Division sets out modifications of the Taxation Administration Regulations 2003* in their application as a law of Western Australia. [* Published in Gazette 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 Gazette 22 December 2006.] 52. Regulation 2A inserted After regulation 2 the following regulation is inserted — " 2A. Application of regulations in non‑Commonwealth places (1) In these regulations, unless the contrary intention appears — (a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and (b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia. (2) These regulations are to be read with the applied Taxation Administration Regulations as a single body of law. (3) In these regulations — applied Taxation Administration Regulations means 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 in accordance with the Commonwealth Act. ". Notes This is a compilation of the Commonwealth Places (Mirror Taxes Administration) Regulations 2007 and includes amendments made by other written laws. For provisions that have come into operation see the compilation table. Compilation table Citation Published Commencement Commonwealth Places (Mirror Taxes Administration) Regulations 2007 5 Feb 2007 p. 267-303 5 Feb 2007 [The commencement date of 2 Feb 2007 that was specified was before the date of gazettal in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007] Commonwealth Places (Mirror Taxes Administration) Amendment Regulations 2012 7 Dec 2012 p. 5998-6003 r. 1 and 2: 7 Dec 2012 (see r. 2(a)); Regulations other than r. 1 and 2: 8 Dec 2012 (see r. 2(b)) Finance Regulations Amendment Regulations 2020 Pt. 2 SL 2020/206 23 Oct 2020 24 Oct 2020 (see r. 2(b))