Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p20
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 46292–49009

regulation 2 the following regulation is inserted —
"
3. Application of regulations in Commonwealth places
 (1) In this regulation —
 "corresponding Stamp Regulations" means the Stamp 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 is to be read as a reference to the Stamp Act 1921 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 Stamp 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.
    ".

Part 7 — Taxation administration

Division 1 — The applied Taxation Administration Act 2003

48. Modification of the applied Taxation Administration Act 2003
  This Division sets out modifications of 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.
        [* Reprint 1 as at 14 October 2005.
         For subsequent amendments see Act No. 38 of 2005 and Acts No. 60 and 77 of 2006.]

49. Section 3 modified
  Section 3(1) is modified by deleting paragraph (k) and inserting instead —
        "
 (k) any other enactment that is prescribed by the regulations as a taxation Act and that is a State taxing law, 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.
    ".

50. Section 5 modified
  Section 5 is modified by deleting "Western Australia" and inserting instead —
  "    the Commonwealth    ".

51. Sections 5A and 5B inserted
  After section 5 the following sections are inserted —
"
5A. Application of Act in Commonwealth places
 (1) In this Act, unless the contrary intention appears —
 (a) a reference to this Act is to be read as a reference to this Act 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;