Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p9
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 19580–22377

corresponding Land Tax Assessment Act as a single body of law.
 (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient —
 (a) to enable this Act to operate effectively as a law of the Commonwealth; and
 (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Land Tax Assessment Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Land Tax Assessment Act alone if the Commonwealth places in Western Australia were not Commonwealth places.
    ".

18. Section 5 modified
  Section 5 is modified by inserting before "in the State" —
  "    in Commonwealth places    ".

19. Glossary modified
 (1) The Glossary clause 1 is modified by inserting in their appropriate alphabetical positions —
     "
 "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998;
 "corresponding Land Tax Act" means the Land Tax Act 2002 of Western Australia in its application as a law of Western Australia;
 "corresponding Land Tax Assessment Act" means the Land Tax Assessment Act 2002 of Western Australia in its application as a law of Western Australia;
    ".
 (2) The Glossary clause 1 is modified in the definition of "registered" by inserting after "any Act" —
  "    of the Parliament of Western Australia    ".
 (3) The Glossary clause 1 is modified in the definition of "taxable authority" as follows:
 (a) in paragraph (b) by deleting "other";
 (b) after paragraph (b) by inserting —
            "
  or
 (c) any body that the Parliament of the Commonwealth has given consent to the State to impose tax on or in respect of;
    ".

Division 3 — The applied Land Tax Assessment Regulations 2003

20. Modification of the applied Land Tax Assessment Regulations 2003
  This Division sets out modifications of the Land Tax Assessment 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. 2409‑14.
         For amendments to 12 January 2007 see Gazette 31 March 2006.]

21. Regulation 3A inserted
  After regulation 3 the following regulation is inserted —
"
3A. Application of regulations in Commonwealth places
 (1) In this regulation —
 "corresponding Land Tax Assessment Regulations" means the Land Tax Assessment 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