Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p6
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 12408–15144

this Act.

8B.1MC Things subject to dual liability
 (1) If a transaction, instrument or other thing is or may be liable to duty under both this Act and the corresponding Duties Act, the total amount of duty payable under this Act and the corresponding Duties Act may be calculated under this Act by reference to the sum of —
 (a) the amount or amounts in respect of which duty is payable under this Act; and
 (b) the amount or amounts in respect of which duty is payable under the corresponding Duties Act.
 (2) Despite subsection (1), the total amount of duty payable in relation to a transaction, instrument or other thing cannot exceed the amount of duty that would be payable if the Commonwealth places in Western Australia were not Commonwealth places.
 (3) The amount of duty payable on or in relation to the transaction, instrument or thing under this Act is the amount calculated in accordance with subsections (1) and (2), less any amount paid under the corresponding Duties Act.

10. Section 268 modified
  In section 268(1) in the definition of foreign tax delete "Commonwealth," and insert:
  Commonwealth (other than an applied law),

Division 2 — The applied Duties Regulations 2008

11. Modification of the Duties Regulations 2008
  This Division sets out modifications of the Duties Regulations 2008 (Western Australia) in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia.

12. Regulation 3A inserted
  After regulation 2 insert:

3A.1MC Application of regulations in Commonwealth places
 (1) In this regulation —
 corresponding Duties Regulations means the Duties Regulations 2008 (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 Duties Act 2008 (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 Duties 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 to be taken 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 3 — Land tax