Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p3
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 5171–7853

Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Part 1 — Preliminary

1. Citation
  This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.

3. When certain modifications have effect
 (1) Subject to this regulation, the modifications prescribed in Part 3, Part 5, Part 6 Division 2 and Part 7 have effect on and from 1 July 2003.
 (2) The modifications prescribed in Part 4 have effect on and from 9 April 2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 Part 5 to the extent of any inconsistency.
 (3) The modifications prescribed in Part 2 have effect on and from 1 July 2008.
 (4) The modification prescribed in clause 30 has effect on and from 25 June 2010.
 (5) The modifications prescribed in clause 51 have effect on and from 1 July 2008.
 (6) The modification prescribed in clause 32A has effect on and from 1 July 2019.
Note: Modifications prescribed in a notice under section 8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section 8(5) of the Act.

4. Definitions
  In this notice —
 "applied WA law" means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;
 "Commissioner of State Revenue" means the Commissioner of State Revenue of Western Australia appointed in accordance with the Taxation Administration Act 2003 section 6 of Western Australia;
 "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

5. Modification of applied WA laws
 (1) For the purposes of the Commonwealth Mirror Taxes Act section 8, each applied WA law is taken to be modified to the extent necessary to give effect to subclause (2).
 (2) If —
 (a) an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and
 (b) a person is required or permitted, or could be required or permitted, to take an action under both the applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction; and
 (c) the person has taken the action in accordance with the corresponding State taxing law; and
 (d) the Commissioner of State Revenue