Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p23
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 53629–56501

a function under a taxation Act through an agent.

11. Tax investigators
 (1) A person who the Commissioner has, under the corresponding Taxation Administration Act section 11, appointed as an investigator is to be taken to be an investigator for the purposes of the taxation Acts —
 (a) while that appointment remains in effect; and
 (b) on terms that are the same as the terms of the person's appointment under the corresponding Taxation Administration Act.
 (2) An identity card issued to the person under the corresponding Taxation Administration Act section 11 has effect for the purposes of the taxation Acts.
    ".

54. Section 43 modified
  Section 43(2ab)(a) is modified by deleting "State" and inserting instead —
  "    Commonwealth    ".

55. Section 60 modified
  Section 60(1) and (2) are modified by deleting "State" and inserting instead —
  "    Crown in right of the Commonwealth    ".

56. Section 76 modified
  Section 76(8) is modified by deleting "State" in both places where it occurs and inserting instead —
  "    Crown in right of the Commonwealth    ".

57. Section 77 modified
  After section 77(7) the following subsection is inserted —
    "
 (8) This section does not apply in relation to land owned by, or vested in the Crown in right of the Commonwealth, or any agency or instrumentality of the Crown in right of the Commonwealth, or any other public statutory authority.
    ".

58. Section 114 modified
 (1) Section 114(1)(e) is modified by inserting after "a taxation Act" —
  "    or a corresponding taxation Act    ".
 (2) Section 114(2) is modified as follows:
 (a) by inserting after "a taxation Act" in both places where it occurs —
  "    or a corresponding taxation Act    ";
 (b) in paragraph (a) by inserting after "the taxation Act" —
  "    or the corresponding taxation Act    ";
 (c) in paragraph (b) by inserting after "this Act" —
  "    or the corresponding Taxation Administration Act    ".

59. Section 125 modified
  Section 125(2) is modified by inserting after "State" —
  "    or the Commonwealth    ".

60. Glossary modified
 (1) The Glossary is modified by inserting in their appropriate alphabetical positions —
      "
 "Commissioner" means the Commissioner of State Revenue of Western Australia appointed in accordance with the corresponding Taxation Administration Act section 6;
 "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998;
 "Commonwealth place" means a Commonwealth place in or in relation to which this Act applies or is taken to have applied under the Commonwealth Mirror Taxes 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