Western Australian Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2003 - NOTES

Notes

¹ This is a compilation of the Taxation Administration Regulations 2003 and includes the amendments made by the other written laws referred to in the following table ^{2, 3}. The table also contains information about any reprint.

Compilation table

Citation	Gazettal	Commencement
Taxation Administration Regulations 2003	27 Jun 2003 p. 2419-22	1 Jul 2003 (see r. 2 and Gazette 27 Jun 2003 p. 2383)
Taxation Administration Amendment Regulations 2004	7 May 2004 p. 1413	7 May 2004
Taxation Administration Amendment Regulations (No. 2) 2004	13 Aug 2004 p. 3253	1 Sep 2004 (see r. 2)
Taxation Administration Amendment Regulations (No. 3) 2004	17 Dec 2004 p. 6092-3	1 Jan 2005 (see r. 2)
Taxation Administration Amendment Regulations 2005	13 Dec 2005 p. 5992-3	13 Dec 2005
Taxation Administration Amendment Regulations 2006	22 Dec 2006 p. 5811	1 Jan 2007 (see r. 2 and Gazette 8 Dec 2006 p. 5369)
Taxation Administration Amendment Regulations 2007	28 Feb 2007 p. 639	1 Mar 2007 (see r. 2)
Reprint 1: The Taxation Administration Regulations 2003 as at 16 Mar 2007 (includes amendments listed above)
Taxation Administration Amendment Regulations 2008	14 Mar 2008 p. 837	r. 1 and 2: 14 Mar 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 15 Mar 2008 (see r. 2(b))
Taxation Administration Amendment Regulations (No. 2) 2008	22 Jul 2008 p. 3354‑6	r. 1 and 2: 22 Jul 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 23 Jul 2008 (see r. 2(b))
Taxation Administration Amendment Regulations (No. 3) 2008	11 Nov 2008 p. 4845	r. 1 and 2: 11 Nov 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 12 Nov 2008 (see r. 2(b))
Taxation Administration Amendment Regulations 2009	15 May 2009 p. 1639-43	r. 1 and 2: 15 May 2009 (see r. 2(a)); Regulations other than r. 1 and 2: 16 May 2009 (see r. 2(b))
Reprint 2: The Taxation Administration Regulations 2003 as at 10 Jul 2009 (includes amendments listed above)
Revenue Laws Amendment and Repeal Act 2010 s. 31 assented to 25 Jun 2010		26 Jun 2010 (see s. 2(b))
Taxation Administration Amendment Regulations 2010	25 Jun 2010 p. 2879-80	r. 1 and 2: 25 Jun 2010 (see r. 2(a)); Regulations other than r. 1 and 2: 1 Jul 2010 (see r. 2(b))
Taxation Administration Amendment Regulations 2011	9 Sep 2011 p. 3685-6	r. 1 and 2: 9 Sep 2011 (see r. 2(a)); Regulations other than r. 1 and 2: 10 Sep 2011 (see r. 2(b))

² Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7 these regulations are to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes Administration) Regulations 2007. R. 1‑4 and Pt. 7 Div. 2 of those regulations read as follows:

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) The modifications prescribed in Part 2, 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.

Note: 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.

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.

Part 7 — Taxation administration

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.

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.

”.

³ Under the Commonwealth Places (Mirror Taxes) Act 1998 s. 8(2) of the Commonwealth, these regulations are to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007. R. 1‑5 and Pt. 7 Div. 2 of that notice read as follows:

1. Citation

This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.

2. Commencement

This notice comes into operation on the day after the day on which it is registered under the Legislative Instruments Act 2003 of the Commonwealth.

3. When certain modifications have effect

(1) The modifications prescribed in Part 2, 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) (Modification of Applied Laws (WA)) Notice 2002 Part 5 to the extent of any inconsistency.

Note: Modifications prescribed in a notice under section 8 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 Commonwealth of Australia Gazette, see section 8(5) of the Act.

4. Definitions

In this notice —

applied WA law means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

Commissioner of State Revenue means the Commissioner of State Revenue of Western Australia appointed in accordance with the Taxation Administration Act 2003 section 6 of Western Australia;

Commonwealth Mirror Taxes Act means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

5. Modification of applied WA laws

(1) For the purposes of the Commonwealth Mirror Taxes Act section 8, each applied WA law is taken to be modified to the extent necessary to give effect to subclause (2).

(2) If —

(a) an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing 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 applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction; and

(c) the person has taken the action in accordance with the corresponding State taxing 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 applied WA law or the corresponding State taxing law or both, as the case requires,

then —

(e) the person is not required to take the action under the applied WA 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 applied WA law in relation to the event, state of affairs or transaction.

(3) The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act section 8.

Part 7 — Taxation administration

Division 2 — The applied Taxation Administration Regulations 2003

61. Modification of the applied Taxation Administration Regulations 2003

This Division sets out modifications of 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.

62. Regulation 2A inserted

After regulation 2 the following regulation is inserted —

“

2A. Application of regulations in Commonwealth places

(1) In this regulation —

corresponding Taxation Administration Regulations means the Taxation Administration Regulations 2003 of Western Australia in their application as a law of Western Australia.

(2) In these regulations —

(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and

(b) a reference to the Act or the Taxation Administration Act 2003 is to be read as a reference to 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 Mirror Taxes Act.

(3) These regulations are to be read with the corresponding Taxation Administration Regulations as a single body of law.

(4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth.

”.

Defined Terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined Term Provision(s)
CEO (Landgate) 13C(1)
CEO (petroleum) 13B(1)
DG (vehicle licensing) 13A(1)
duty 5A(3), 13C(1)
online arrangement 5A(3)
Pastoral Lands Board 13(1)
pastoral lessee 13(1)
senior Board member 14A(1)
settlement agent 14A(1)
STR arrangement 14A(1)