Western Australian Consolidated Acts Western Australian Consolidated Acts (1aa) The
Taxation Administration Act 2003 is to be read with this Act as if they
formed a single Act.
(1ab)
The Glossary at the end of the Taxation Administration Act 2003
defines or affects the meaning of some of the words and expressions used in
this Act and also affects the operation of other provisions.
(1) In this Act,
except so far as the context otherwise requires —
corporation has the same definition as in
section 9 of the Corporations Act;
Corporations Act means the Corporations
Act 2001 of the Commonwealth;
de facto partner of 2 years , in relation to
a person, means a person who is living in a de facto relationship with the
person and has lived on that basis with the person for at least 2 years;
de facto partners of 2 years means 2 de facto
partners of 2 years who are living in a de facto relationship with each
other;
director has the same definition as in
section 9 of the Corporations Act;
dutiable statement means a statement required to
be lodged under section 31B, 31C, 63AE, 63AJ, 73DAA(1), 73DE, 75HA, 76AG,
76AN, 76AT, 76ATG, 77A, or 92A;
duty means duty payable under this Act;
dwellinghouse includes flat, apartment or other
residential unit;
eligible conditional contract has the definition
it is given in section 6;
endorse has a meaning affected by
section 17C(7);
farming land conditional contract has the
definition it is given in section 9;
financial institution means —
(a) an
institution that is a “financial institution” for the purposes of
the Cheques Act 1986 of the Commonwealth; or
(b) any
other person who is, or who is in a class of persons that is, prescribed for
the purposes of this definition;
financial market has the same definition as in
Chapter 7 of the Corporations Act;
foreign company has the same definition as in
section 9 of the Corporations Act;
former de facto partner of 2 years , in
relation to a person, means a person who has lived in a de facto relationship
with that person for at least 2 years, but no longer lives with that
person on that basis;
general conditional contract has the definition it
is given in section 8(1) as modified by section 8(2);
government body means an agent or instrumentality
of the State, or an SES organisation as defined in the
Public Sector Management Act 1994 ;
GST has the same meaning as it has in the
Commonwealth A New Tax System (Goods and Services Tax) Act 1999
except that it includes notional GST of the kind for which payments may be
made under the State Entities (Payments) Act 1999 by a person that is a
State entity as defined in that Act;
instrument does not include a return;
interstate duty means duty of a similar nature to
the duty payable under this Act that is payable in another State or Territory;
local government means a local government or one
of the associations constituted under section 9.58 of the Local
Government Act 1995 ;
marketable security means —
(a)
any stock or share of any corporation or local government or company or
society;
(b) any
debenture, debenture stock, bond, note or other security of a Government or of
any corporation or local government or company or society, whether or not
constituting a charge on the assets of the Government, local government,
corporation, company or society;
(c) any
right or interest, whether described as a unit or otherwise, of a beneficiary
under a unit trust scheme —
(i)
any of the units of which is quoted on a recognised
financial market; or
(ii)
that is not a private unit trust scheme within the
meaning in section 63(2) or that is a unit trust scheme registered under
section 63AA(2) or granted interim registration under
section 63AC(2) or registered as a provisional public trust under
section 63ADA(2);
mining tenement conditional contract has the
definition it is given in section 11;
money includes a bill of exchange, a promissory
note and all sums expressed in the currency of Australia or in any other
currency;
mortgage has the definition it is given in
section 82;
off-the-plan conditional contract has the
definition it is given in section 10;
Part IIIBA statement means —
(a) a
section 76AG statement;
(b) a
section 76AN statement;
(c) a
section 76AT statement; or
(d) a
section 76ATG statement;
payment includes payment in money or by bill of
exchange or promissory note;
primary produce contract has the definition it is
given in section 9(2);
recognised financial market means a financial
market prescribed for the purposes of this definition;
related , in relation to a general conditional
contract, has the definition it is given in section 7;
related corporation means a related body corporate
(as defined in section 9 of the Corporations Act);
right in respect of shares means a security,
however described, that is or represents a right, whether actual, prospective
or contingent, to be allotted or issued with an unissued marketable security,
whether or not any money or other consideration is to be payable for the
issue;
section 76AG statement means a dutiable
statement lodged under section 76AG in relation to which the Commissioner
has not made a determination under section 76AG(5a);
section 76AN statement means a dutiable
statement lodged under section 76AN in relation to which the Commissioner
has not made a determination under section 76AN(4a);
section 76AT statement means a dutiable
statement lodged under section 76AT in relation to which the Commissioner
has not made a determination under section 76AT(12);
section 76ATG statement means a dutiable
statement lodged under section 76ATG in relation to which the
Commissioner has not made a determination under section 76ATG(11);
stamp , when used as a verb in relation to an
instrument, means to endorse the instrument in accordance with
section 17C;
stamp Act means this Act or the
Taxation Administration Act 2003 ;
subdivision conditional contract has the meaning
it is given in section 12;
supply , in relation to an amount of GST, has the
same meaning as it has in the Commonwealth A New Tax System (Goods and
Services Tax) Act 1999 ;
surviving de facto partner of 2 years , in
relation to a person who has died, means a person who, immediately before the
person’s death was living in a de facto relationship with that person
and had lived with the person on that basis for at least 2 years;
terminated on relevant grounds , in relation to a
general conditional contract, has the definition it is given in
section 14;
unconditional , in relation to a general
conditional contract, has a meaning affected by section 13;
unencumbered value has a meaning affected by
section 33;
unit , in Parts II and IIIB, has the definition it
is given in section 63(1);
WA company means a company within the meaning of
the Corporations Act that is taken, for the purposes of the Corporations Act,
to be registered in Western Australia.
(2) Whenever a word or
expression is defined in any Part, so that the word or expression bears the
defined meaning when used in that Part, the word or expression shall, when
used in the Second Schedule or the Third Schedule, be given the same meaning
as it bears in that Part unless the context in which it is used in that
Schedule otherwise requires.
[Section 4 inserted by No. 37 of 1979
s. 4; amended by No. 10 of 1982 s. 28; No. 81 of 1984
s. 3; No. 84 of 1985 s. 3; No. 33 of 1987 s. 5;
No. 3 of 1989 s. 4; No. 41 of 1989 s. 4; No. 52 of
1991 s. 7; No. 39 of 1994 s. 15 and 21; No. 14 of
1996 s. 4; No. 48 of 1996 s. 31(1); No. 57 of 1996
s. 4; No. 13 of 1997 s. 21 and 35; No. 22 of 1998
s. 50; No. 53 of 1999 s. 17; No. 10 of 2001 s. 166;
No. 36 of 2001 s. 24; No. 2 of 2003 s. 5; No. 21 of
2003 s. 25; No. 28 of 2003 s. 187; No. 66 of 2003
s. 4 and 107(2); No. 11 of 2004 s. 9; No. 12 of 2004 s. 14
and 21.]