Western Australian Consolidated Regulations

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) REGULATIONS 2007 - REG 52

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.

”.