Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p24
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
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Character Range: 56219–59167

Act section 6;
 "corresponding taxation Act" means a taxation Act within the meaning of the corresponding Taxation Administration Act;
 "corresponding Taxation Administration Act" means the Taxation Administration Act 2003 of Western Australia in its application as a law of Western Australia;
    ".
 (2) The Glossary is modified by deleting the definition of "Commissioner".
 (3) The Glossary is modified as follows:
 (a) in the definition of "identity card" by deleting "issued to an investigator under" and inserting instead —
  "    of an investigator referred to in    ";
 (b) in the definition of "investigator" by deleting "appointed" and inserting instead —
  "    taken    ";
 (c) in the definition of "recognised jurisdiction" by deleting "another State" and inserting instead —
  "    a State other than Western Australia    ";
 (d) in the definition of "recognised revenue law", in paragraphs (a) and (b), by deleting "another State" and inserting instead —
  "    a State other than Western Australia    ";
 (e) in the definition of "taxation Act" by inserting after "enactment" —
         "
  (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)
    ".

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.
        [* Published in the Government Gazette of Western Australia 27 June 2003, p. 2419‑22.
         For amendments to 12 January 2007 see Western Australian Legislation Information Tables for 2005, Table 4, p. 414 and Government Gazette of Western Australia 22 December 2006.]

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