Western Australian Consolidated Regulations

COMMONWEALTH PLACES (MIRROR TAXES ADMINISTRATION) REGULATIONS 2007

TABLE OF PROVISIONS

   PART 1 -- Preliminary  

   1.      Citation  
   2.      Commencement  
   3.      When certain modifications have effect  
   4.      Modification of State taxing laws  
   5.      Repeal of Regulations  

   PART 2 -- Debits tax  

           Division 1 -- The Debits Tax Act 2002  

   6.      Modification of the Debits Tax Act 2002  
   7.      Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 4  

           Division 2 -- The Debits Tax Assessment Act 2002  

   8.      Modification of the Debits Tax Assessment Act 2002  
   9.      Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 5  
   10.     Glossary modified  

           Division 3 -- The Debits Tax Assessment Regulations 2003  

   11.     Modification of the Debits Tax Assessment Regulations 2003  
   12.     Regulation 3A inserted  
   3A.     Application of regulations in non-Commonwealth places 6  

   PART 3 -- Land tax  

           Division 1 -- The Land Tax Act 2002  

   13.     Modification of the Land Tax Act 2002  
   14.     Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 8  

           Division 2 -- The Land Tax Assessment Act 2002  

   15.     Modification of the Land Tax Assessment Act 2002  
   16.     Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 9  
   17.     Section 5 modified  
   18.     Glossary modified  

           Division 3 -- The Land Tax Assessment Regulations 2003  

   19.     Modification of the Land Tax Assessment Regulations 2003  
   20.     Regulation 3A inserted  
   3A.     Application of regulations in non-Commonwealth places 10  

   PART 4 -- Metropolitan region improvement and planning  

           Division 1 -- The Metropolitan Region Improvement Tax Act 1959  

   21.     Modification of the Metropolitan Region Improvement Tax Act 1959  
   22.     Section 1A inserted  
   1A.     Application of Act in non-Commonwealth places 12  

           Division 2 -- The Planning and Development Act 2005  

   23.     Modification of the Planning and Development Act 2005  
   24.     Section 201A inserted  
   201A.   Application of Division in non-Commonwealth places 13  

   PART 5 -- Pay-roll tax  

           Division 1 -- The Pay-roll Tax Act 2002  

   25.     Modification of the Pay-roll Tax Act 2002  
   26.     Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 15  

           Division 2 -- The Pay-roll Tax Assessment Act 2002  

   27.     Modification of the Pay-roll Tax Assessment Act 2002  
   28.     Section 4A inserted  
   4A.     Application of Act in non-Commonwealth places 16  
   29.     Section 5 modified  
   30.     Section 16A inserted  
   16A.    Dual liability -- non-group employers 17  
   31.     Section 20A inserted  
   20A.    Dual liability -- groups 18  
   32.     Section 29 modified  
   33.     Section 29A inserted  
   29A.    Dual liability -- returns 19  
   34.     Glossary modified  

           Division 3 -- The Pay-roll Tax Assessment Regulations 2003  

   35.     Modification of the Pay-roll Tax Assessment Regulations 2003  
   36.     Regulation 3A inserted  
   3A.     Application of regulations in non-Commonwealth places 21  

   PART 6 -- Stamp duty  

           Division 1 -- The Stamp Act 1921  

   37.     Modification of the Stamp Act 1921  
   38.     Section 2 inserted  
   2.      Application of Act in non-Commonwealth places 23  
   39.     Section 4 modified  
   40.     Section 4AA inserted  
   4AA.    Instruments subject to dual liability 24  
   41.     Section 81 modified  
   42.     Section 119 modified  

           Division 2 -- The Stamp Regulations 2003  

   43.     Modification of the Stamp Regulations 2003  
   44.     Regulation 3 inserted  
   3.      Application of regulations in non-Commonwealth places 26  

   PART 7 -- Taxation administration  

           Division 1 -- The Taxation Administration Act 2003  

   45.     Modification of the Taxation Administration Act 2003  
   46.     Section 3 modified  
   47.     Sections 5A and 5B inserted  
   5A.     Application of Act in non-Commonwealth places 27  
   5B.     Application of taxation Acts in non-Commonwealth places 28  
   48.     Section 10 modified  
   49.     Section 114 modified  
   50.     Glossary modified  

           Division 2 -- The Taxation Administration Regulations 2003  

   51.     Modification of the Taxation Administration Regulations 2003  
   52.     Regulation 2A inserted  
   2A.     Application of regulations in non-Commonwealth places 30  
           Compilation table