Western Australian Consolidated Regulations

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) REGULATIONS 2007

TABLE OF PROVISIONS

   PART 1 -- Preliminary  

   1.      Citation  
   2.      Commencement  
   3.      When certain modifications have effect  
   4.      Modification of State taxing laws  
   5.      Repeal of Regulations

   PART 2 -- Debits tax

           Division 1 -- The Debits Tax Act 2002  

   6.      Modification of the Debits Tax Act 2002  
   7.      Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 4

           Division 2 -- The Debits Tax Assessment Act 2002  

   8.      Modification of the Debits Tax Assessment Act 2002  
   9.      Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 5  
   10.     Glossary modified

           Division 3 -- The Debits Tax Assessment Regulations 2003  

   11.     Modification of the Debits Tax Assessment Regulations 2003  
   12.     Regulation 3A inserted  
   3A.     Application of regulations in non‑Commonwealth places 6

   PART 3 -- Land tax

           Division 1 -- The Land Tax Act 2002  

   13.     Modification of the Land Tax Act 2002  
   14.     Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 8

           Division 2 -- The Land Tax Assessment Act 2002  

   15.     Modification of the Land Tax Assessment Act 2002  
   16.     Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 9  
   17.     Section 5 modified  
   18.     Glossary modified

           Division 3 -- The Land Tax Assessment Regulations 2003  

   19.     Modification of the Land Tax Assessment Regulations 2003  
   20.     Regulation 3A inserted  
   3A.     Application of regulations in non‑Commonwealth places 10

   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  
   22.     Section 1A inserted  
   1A.     Application of Act in non‑Commonwealth places 12

           Division 2 -- The Planning and Development Act 2005  

   23.     Modification of the Planning and Development Act 2005  
   24.     Section 201A inserted  
   201A.   Application of Division in non‑Commonwealth places 13

   PART 5 -- Pay‑roll tax

           Division 1 -- The Pay‑roll Tax Act 2002  

   25.     Modification of the Pay‑roll Tax Act 2002  
   26.     Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 15

           Division 2 -- The Pay‑roll Tax Assessment Act 2002  

   27.     Modification of the Pay‑roll Tax Assessment Act 2002  
   28.     Section 4A inserted  
   4A.     Application of Act in non‑Commonwealth places 16  
   29.     Section 5 modified  
   30.     Section 16A inserted  
   16A.    Dual liability -- non‑group employers 17  
   31.     Section 20A inserted  
   20A.    Dual liability -- groups 18  
   32.     Section 29 modified  
   33.     Section 29A inserted  
   29A.    Dual liability -- returns 19  
   34.     Glossary modified

           Division 3 -- The Pay‑roll Tax Assessment Regulations 2003  

   35.     Modification of the Pay‑roll Tax Assessment Regulations 2003  
   36.     Regulation 3A inserted  
   3A.     Application of regulations in non‑Commonwealth places 21

   PART 6 -- Stamp duty

           Division 1 -- The Stamp Act 1921  

   37.     Modification of the Stamp Act 1921  
   38.     Section 2 inserted  
   2.      Application of Act in non‑Commonwealth places 23  
   39.     Section 4 modified  
   40.     Section 4AA inserted  
   4AA.    Instruments subject to dual liability 24  
   41.     Section 81 modified  
   42.     Section 119 modified

           Division 2 -- The Stamp Regulations 2003  

   43.     Modification of the Stamp Regulations 2003  
   44.     Regulation 3 inserted  
   3.      Application of regulations in non‑Commonwealth places 26

   PART 7 -- Taxation administration

           Division 1 -- The Taxation Administration Act 2003  

   45.     Modification of the Taxation Administration Act 2003  
   46.     Section 3 modified  
   47.     Sections 5A and 5B inserted  
   5A.     Application of Act in non‑Commonwealth places 27  
   5B.     Application of taxation Acts in non‑Commonwealth places 28  
   48.     Section 10 modified  
   49.     Section 114 modified  
   50.     Glossary modified

           Division 2 -- The Taxation Administration Regulations 2003  

   51.     Modification of the Taxation Administration Regulations 2003  
   52.     Regulation 2A inserted  
   2A.     Application of regulations in non‑Commonwealth places 30
           Compilation table