Western Australian Consolidated Regulations Western Australian Consolidated Regulations (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.