Western Australian Consolidated Acts Western Australian Consolidated Acts1 This is a compilation of the Anglican Church of
Australia (Diocesan Trustees) Act 1888 and includes the amendments made
by the other written laws referred to in the following table 11.
The table also contains information about any reprint.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
Untitled 8 |
52 Vict. No. 2 (1888) |
21 Nov 1888 |
21 Nov 1888 |
|
Church of England Diocesan Trustees and Lands
Act 1918 s. 7 9 |
34 of 1918 |
24 Dec 1918 |
24 Dec 1918 |
|
Church of England in Australia Constitution
Act 1960 10 |
4 of 1960 |
6 Oct 1960 |
1 Jan 1962 (see s. 2 and Gazette
24 Nov 1961 p. 3223) |
|
Statute Law Revision (Short Titles) Act 1966
s. 2 |
81 of 1966 |
12 Dec 1966 |
12 Dec 1966 |
|
Church of England (Diocesan Trustees) Act Amendment
Act 1969 |
66 of 1969 |
14 Oct 1969 |
14 Oct 1969 |
|
Church of England (Diocesan Trustees) Act Amendment
Act 1973 |
55 of 1973 |
19 Nov 1973 |
19 Nov 1973 |
|
Church of England (Diocesan Trustees) Act Amendment
Act 1975 |
101 of 1975 |
1 Dec 1975 |
1 Dec 1975 |
|
121 of 1976 |
1 Dec 1976 |
24 Aug 1981 (see s. 2(2) and Gazette
30 Jan 1981 p. 441) |
|
|
Reprint of the Anglican Church of Australia (Diocesan
Trustees) Act 1888 as at 8 Mar 1989 (includes amendments
listed above) |
|||
|
Local Government (Consequential Amendments) Act 1996
s. 4 |
14 of 1996 |
28 Jun 1996 |
1 Jul 1996 (see s. 2) |
|
Reprint of the Anglican Church of Australia (Diocesan
Trustees) Act 1888 as at 3 May 2002 (includes amendments
listed above) |
|||
|
Taxation Administration (Consequential Provisions)
Act 2002 s. 8 12 |
45 of 2002 |
20 Mar 2003 |
1 Jul 2003 (see s. 2 and Gazette
27 Jun 2003 p. 2383) |
|
Duties Legislation Amendment Act 2008
s. 52 |
12 of 2008 |
14 Apr 2008 |
1 Jul 2008 (see s. 2(d)) |
|
19 of 2010 |
28 Jun 2010 |
11 Sep 2010 (see s. 2(b) and Gazette
10 Sep 2010 p. 4341) |
2 Under No. 4 of 1960 s. 5 a reference to “the Church
of England in Western Australia” is to be construed as a reference to the
Church of England in Australia so far as it is in the State. The name of the
“Church of England in Australia” was changed to the “Anglican
Church of Australia” by No. 121 of 1976 s. 7. This reference to
the original name has not been changed due to its context.
3 Formerly referred to “The Diocesan Trustees of the
Church of England in Western Australia” the name of which was changed to
“The Perth Diocesan Trustees” by No. 34 of 1918 s. 11.
Reference changed under the Reprints Act 1984
s. 7(3)(h).
4 Formerly referred to the “branch of the Church of
England in Western Australia”. Under No. 4 of 1960 s. 5, that
reference is to be read and construed as if it were a reference to the
“Church of England in Australia so far as it is in the State”.
Under No. 121 of 1976 s. 4 a reference to the “Church of England
in Australia” is to be construed as a reference to the “Anglican
Church of Australia”.
5 Formerly The Perpetual Executors, Trustees and Agency
Company (W.A.) Limited Act 1922 the short title of which was changed
to The Perpetual Trustees W.A. Ltd., Act 1922 by The Perpetual
Executors, Trustees, and Agency Company (W.A.) Limited, Act Amendment
Act 1979 s. 1(3). The reference was changed under the Reprints Act
1984 s. 7(3)(gb). The 1922 Act was repealed by the Trustee Companies
Act 1987.
6 Formerly The West Australian Trustee
Executor and Agency Company Limited Act 1893 the short
title of which was changed to the West Australian Trustees Limited Act
1893 by The West Australian Trustee Executor and Agency Company Limited,
Act Amendment Act 1979 s. 1(4). The reference was changed under
the Reprints Act 1984 s. 7(3)(gb). The 1893 Act was repealed by the
Trustee Companies Act 1987.
7 Footnote no longer applicable.
8 The Act was given the short title
Church of England (Diocesan Trustees) Act 1888 by No. 81 of 1966 s.
2. That short title was changed to the Anglican Church of Australia (Diocesan
Trustees) Act 1888 by No. 121 of 1976 s. 7.
9 Now cited as the Anglican Church of Australia Diocesan
Trustees and Lands Act 1918. Short title changed by No. 121 of 1976 s.
7.
10 Now
cited as the
Anglican Church of Australia Constitution Act 1960. Short
title changed by No. 121 of 1976 s. 7.
11 Other relevant Acts are:
Hale School Act 1876
Perth Anglican Church of Australia
Collegiate School Act 1885
Anglican Church of Australia Lands
Vesting Act 1892
Anglican Church of Australia School Lands Act
1896
Anglican Church of Australia Lands Act 1914
Anglican
Church of Australia Diocesan Trustees and Lands Act 1918
Anglican
Church of Australia (Diocese of North West Australia) Act
1961
Anglican Church of Australia (Swanleigh land and endowments) Act
1979
12 The Taxation Administration (Consequential Provisions) Act
2002 s. 3 and 4 and Pt. 4 read as follows:
“
3. Relationship
with other Acts
The Taxation Administration Act 2003 is to be read with this
Act as if they formed a single Act.
4. Meaning
of terms used in this Act
The Glossary at the end of the Taxation
Administration Act 2003 defines or affects the meaning of some of the
words and expressions used in this Act and also affects the operation of other
provisions.
Part 4 — Transitional
provisions
Division 1 — Interpretation
In this Part —
commencement day means the day on which the Taxation
Administration Act 2003 comes into operation;
old Act means —
(a) an Act repealed by section 5;
(b) the old Stamp Act; or
(c) section 41 of the Metropolitan Region Town Planning Scheme
Act 1959 as in force immediately before the commencement day;
old Stamp Act means the Stamp Act 1921 as in
force immediately before the commencement day;
substantive provisions, in relation to an old Act, means the
provisions of the old Act other than those dealing with matters dealt with in
the Taxation Administration Act 2003.
Division 2 — General transitional
provisions
34. General transitional arrangements
(1) Section 37(1) of the Interpretation Act 1984, except
paragraphs (a) and (b), does not apply in relation to the repeal of an old
Act.
(2) The repeal of an old Act does not, unless the contrary intention
appears —
(a) affect any right, interest, title, power or privilege created,
acquired, accrued, established or exercisable or any status or capacity existing
prior to the repeal;
(b) affect any duty, obligation, liability, or burden of proof imposed,
created, or incurred prior to the repeal;
(c) subject to section 11 of The Criminal Code and
section 10 of the Sentencing Act 1995, affect any penalty or
forfeiture incurred or liable to be incurred in respect of an offence committed
against the old Act; or
(d) affect any investigation, legal proceeding or remedy in respect of any
such right, interest, title, power, privilege, status, capacity, duty,
obligation, liability, burden of proof, penalty or forfeiture.
(3) Subject to subsections (4) and (5) —
(a) a right, interest, title, power, privilege, duty, obligation,
liability or burden of proof referred to in subsection (2)(a) or (b) may be
exercised or enforced;
(b) a penalty or forfeiture referred to in subsection (2)(c) may be
imposed and enforced; and
(c) an investigation, legal proceeding or remedy referred to in subsection
(2)(d) may be instituted, continued, or enforced,
as if the substantive provisions of the relevant old
Act —
(d) had not been repealed;
(e) were a taxation Act for the purposes of the Taxation Administration
Act 2003; and
(f) had been amended to make any modifications necessary for this section
to have effect.
(4) If an objection, appeal or other legal proceeding (the
action) was instituted under an old Act and was not finally
determined before the commencement day —
(a) the action may be continued;
(b) any requirement to pay interest on an amount of tax determined in the
action to have been overpaid applies and may be enforced;
(c) any penalty may be imposed and enforced; and
(d) any decision, order or determination made in the action has effect,
and may be enforced,
as if this Act and the taxation Acts had not commenced.
(5) If the time limited by an old Act for doing anything is longer than
the time limited by a taxation Act for doing the equivalent thing under that
Act, then in relation to a matter to which subsection (3) applies, the time
limited under the old Act applies in relation to the doing of the thing under
the taxation Act.
(6) If the time limited by an old Act for commencing proceedings in
relation to an offence under that Act is shorter than the 5 year period limited
by section 111 of the Taxation Administration Act 2003, then despite
section 111, proceedings in relation to an offence under the old Act (including
an offence under a provision of the old Act that is continued in force under
this Part) cannot be commenced after the expiry of the shorter period provided
for by the old Act.
(7) In this section a reference, in relation to the Stamp
Act 1921, to the repeal of the old Act is a reference to the amendment
of the Act by the Stamp Amendment Act 2003.
35. Commissioner not to increase tax
liability
Despite Part 3 Division 1 of the Taxation Administration
Act 2003, the Commissioner must not make a reassessment that increases
the amount of tax a person is liable to pay in relation to anything that
happened before the commencement day if the reassessment could not have been
made under the relevant old Act.
A delegation made under an old Act and in force immediately before the
commencement day continues in force on and after that day as a delegation made
under section 10 of the Taxation Administration
Act 2003.
Division 3 — Debits tax
37. Certificates
of exemption from tax (Debits Tax Assessment Act 1990,
s. 11)
(1) A certificate issued under section 11 of the Debits Tax
Assessment Act 1990 and in force immediately before the commencement
day continues in force on and after that day as a certificate issued under
section 10 of the Debits Tax Assessment Act 2002.
(2) Where section 13(1) of the Debits Tax Assessment Act 2002
applies in relation to a certificate issued under section 11 of the
Debits Tax Assessment Act 1990 the Commissioner cannot make a
reassessment of the amount of debits tax payable on a debit for the purpose of
giving effect to that section more than 3 years
after —
(a) if the financial institution has recovered the amount of the debits
tax paid on the debit from the customer — the date on which that
amount was recovered; or
(b) otherwise — the date on which the debits tax on the debits was
paid.
Division 4 — Land tax
38. Exemptions for certain home unit
owners (Land Tax Assessment Act 1976, s. 19)
If the amount of land tax payable on land for the financial year
commencing on 1 July 2001 was assessed under section 19 of the
Land Tax Assessment Act 1976, then on and after the commencement day
section 16 of the Land Tax Assessment Act 2002 applies in
relation to that land as if that assessment had been made under section 16.
39. Inner city residential property
rebate (Land Tax Assessment Act 1976, s. 23AB)
A notice given by the Commissioner under section 23AB(7) of the
Land Tax Assessment Act 1976 and in force immediately before the
commencement day continues in force on and after that day as a notice under
section 28(4) of the Land Tax Assessment Act 2002.
Despite —
(a) the repeal of the Land Tax Assessment Act 1976 and Land
Tax Act 1976; and
(b) the amendment of section 41 of the Metropolitan Region Town
Planning Scheme Act 1959,
on and after the commencement day the Land Tax Relief Act 1991
and Land Tax Relief Act 1992 apply as if the substantive
provisions of the Acts mentioned in paragraphs (a) and (b)
—
(c) had not been repealed;
(d) were a taxation Act for the purposes of the Taxation Administration
Act 2003; and
(e) had been amended to make any modifications necessary for this section
to have effect.
Division 5 — Pay-roll tax
41. Treatment of certain contributions
(Pay-roll Tax Assessment Act 1971, Sch. 2
cl. 5)
Despite the repeal of the Pay-roll Tax Assessment Act 1971,
Schedule 2 clause 5 of that Act continues to apply on and after the
commencement day in relation to contributions wholly or partly in respect of
services performed or rendered before 1 July 1997 as if that Act had
not been repealed.
42. Reassessments and refunds
(Pay-roll Tax Assessment Act 1971, s. 19)
Despite sections 16(3), 20(3) and 22(4) of the Pay-roll Tax Assessment
Act 2002 and section 16(1)(a) of the Taxation Administration Act
2003, the Commissioner is not required to make a reassessment of the amount
of pay-roll tax payable by an employer in respect of wages paid or payable
before the commencement day unless an application for a reassessment is made
within 2 years after the tax was paid.
Division 6 — Stamp duty
43. Adhesive stamps (Stamp
Act 1921, s. 15, 21 and 23)
(1) Despite its repeal by the Stamp Amendment Act 2003,
section 15 of the old Stamp Act continues in force for 12 months after
the commencement day in relation to adhesive stamps that were affixed on
instruments before that day.
(2) Despite their repeal by the Stamp Amendment Act 2003,
sections 21 and 23 of the old Stamp Act continue in force for 3 months
after the commencement day in relation to adhesive stamps that were affixed on
instruments before that day.
(3) If adhesive stamps affixed to an instrument have been cancelled in
accordance with the old Stamp Act (including the provisions of the old Stamp Act
continued in force by subsections (1) and (2)) the instrument is taken to have
been endorsed in accordance with section 17C of the Stamp Act
1921.
44. Printing of “Stamp Duty
Paid” on cheques (Stamp Act 1921, s. 52)
(1) An authorisation of a financial institution granted under
section 52 of the old Stamp Act and in force immediately before the
commencement day continues in force on and after that day as a special tax
arrangement made under the Taxation Administration
Act 2003.
(2) Any requirement that applied, immediately before the commencement day,
to a person to whom an authorisation continued by subsection (1) had been
granted (whether imposed by the old Stamp Act or as a condition to which the
authorisation was subject), continues as a condition to which the special tax
arrangement referred to in subsection (1) is subject.
45. First home owners —
reassessment (Stamp Act 1921, s. 75AG)
Despite section 17(1) of the Taxation Administration
Act 2003, if property that included a dwellinghouse was conveyed or
transferred before the commencement day, an application for a reassessment of
the duty payable on the conveyance or transfer on the basis that a rebate under
section 75AG of the old Stamp Act should have been, but was not, allowed cannot
be made more than 12 months after the date of the original
assessment.
46. Reassessment of duty on grant or
transfer of vehicle licences (Stamp Act 1921, s. 76C(18) and (19),
76CA(3a) and 76CB(9))
(1) This section applies in relation to a grant or transfer of a licence
that occurred before the commencement day.
(2) Despite section 17(1) of the Taxation Administration
Act 2003, an application for a reassessment of the duty payable on the
grant or transfer of a licence on the basis that the duty should not have been
paid because —
(a) in the case of a grant — no vehicle licence fee was payable
under the Road Traffic Act 1974 in respect of the licence; or
(b) in the case of a transfer — had the transferee applied for
the licence on the date of the transfer no vehicle licence fee would have been
payable under the Road Traffic Act 1974,
cannot be made more than 15 months after the licence was granted or
transferred.
(3) Despite section 17(1) of the Taxation Administration Act 2003,
an application for a reassessment of the duty paid on the transfer of a licence
on the basis that the duty should have been, but was not, charged in accordance
with item 6 of the Second Schedule to the old Stamp Act because the transfer did
not pass a beneficial interest, cannot be made more than 12 months after
the licence was transferred.
(4) Despite section 17(1) of the Taxation Administration
Act 2003, an application for a reassessment of the duty payable on the
grant or transfer of a licence on the basis that the duty should have been, but
was not, assessed on the net market value of the vehicle (as defined in section
76CB of the old Stamp Act), cannot be made more than 12 months after the
licence was granted or transferred.
47. Alternative to stamping individual
insurance policies (Stamp Act 1921, s. 95A)
(1) A permission granted under section 95A of the old Stamp Act and
in force immediately before the commencement day continues in force on and after
that day as a special tax arrangement made under the Taxation Administration
Act 2003.
(2) Any requirement that applied, immediately before the commencement day,
to a person to whom a permission continued by subsection (1) had been granted
(whether imposed by the old Stamp Act or as a condition to which the permission
was subject), continues as a condition to which the special tax arrangement
referred to in subsection (1) is subject.
48. Workers’ compensation
insurance (Stamp Act 1921, s. 97 and item 16 of the Second
Schedule)
(1) Despite section 17(1) of the Taxation Administration
Act 2003, an application for a reassessment of the duty payable on the
issue or renewal of a policy of insurance that occurred before the commencement
day on the basis that the duty was assessed under item 16(1)(a)(i) of the Second
Schedule to the old Stamp Act but should have been assessed under
item 16(1)(a)(ii), cannot be made more than 2 years after the
beginning of the insurance policy’s cover period.
(2) Despite the amendment of Schedule 2 item 16(1)(a) of the Stamp Act
1921, on and for 12 months after the commencement day —
(a) the reference in Schedule 2 item 16(1)(a)(i)(A) to the Pay-roll Tax
Assessment Act 2002 includes a reference to the Pay-roll Tax Assessment
Act 1971; and
(b) the reference in Schedule 2 item 16(1)(a)(i)(B) to section 39 or 40 of
the Pay-roll Tax Assessment Act 2002 includes a reference to section
10 of the Pay-roll Tax Assessment Act 1971.
49. Payment of duty by returns
(Stamp Act 1921, s. 112V)
(1) A permission granted under section 112V of the old Stamp Act and
in force immediately before the commencement day continues in force on and after
that day as a special tax arrangement under the Taxation Administration
Act 2003.
(2) Any requirement that applied, immediately before the commencement day,
to a person to whom a permission continued by subsection (1) had been granted
(whether imposed by the old Stamp Act or as a condition to which the permission
was subject), continues as a condition to which the special tax arrangement
referred to in subsection (1) is subject.