Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p18
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 41467–44043

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 Stamp 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 Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Stamp Act is for the time being committed by the Governor of Western Australia; and
 (d) a reference to any of the following enactments is to be read as a reference to the enactment of that name 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 —
 (i) the Business Tax Review (Assessment) Act (No. 2) 2003;
 (ii) the Land Tax Assessment Act 2002;
 (iii) the Revenue Laws Amendment Act 2006;
 (iv) the Taxation Administration Act 2003.
 (2) This Act is to be read with the corresponding Stamp 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 Stamp Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Stamp Act alone if the Commonwealth places in Western Australia were not Commonwealth places.
 (4) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid, payable or previously paid under the corresponding Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.
    ".

41. Section 4 modified
 (1) Section 4(1) is modified by inserting in their appropriate alphabetical positions —
 "
 "applied interstate law" means a law of another State in its application as a law of the Commonwealth in or