Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 4

4 .         Relationship with Taxation Administration Act 2003

        (1)         The Taxation Administration Act provides for the administration and enforcement of this Act.

        (2)         If a term has a meaning in the Taxation Administration Act, it has the same meaning in this Act unless the contrary intention appears in this Act.

        Note:         Under the Taxation Administration Act 2003 section 3(2) , this Act is to be read with that Act as if they formed one Act.

        (3)         If this Act requires duty to be paid within a period, the duty is due for payment, for the purposes of the Taxation Administration Act, on the last day of that period.