Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p13
Version: federal_register_of_legislation:F2021C00373
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to Commonwealth places in Western Australia in accordance with the Commonwealth Places (Mirror Taxes) Act 1998.

 (2) This Act is to be read with the corresponding Pay‑roll Tax 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 Pay‑roll Tax Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Pay‑roll Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places.
    ".

Division 2 — The applied Pay‑roll Tax Assessment Act 2002

28. Modification of the applied Pay‑roll Tax Assessment Act 2002
  This Division sets out modifications of the Pay‑roll Tax Assessment Act 2002* 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 6 January 2006.
         For subsequent amendments see Act No. 77 of 2006.]

29. Section 4A inserted
  After section 4 the following section is inserted —
"
4A. 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; and
 (b) a reference to the regulations is to be read as a reference to the Pay‑roll 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 in accordance with the Commonwealth Mirror Taxes Act; and
 (c) a reference to the Pay‑roll Tax Act 2002 is to be read as a reference to the Pay‑roll Tax Act 2002 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; and
 (d) a reference to 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.

 (2) This Act is to be read with the