Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p8
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
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Character Range: 17268–19824

places in Western Australia were not Commonwealth places.
".

Division 2 — The applied Land Tax Assessment Act 2002

16. Modification of the applied Land Tax Assessment Act 2002
  This Division sets out modifications of the Land 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 11 August 2006.
         For subsequent amendments see Acts No. 60 and 73 of 2006.]

17. 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 Land 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 Land Tax Act 2002 is to be read as a reference to the Land 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; and
 (e) a reference to the Crown (other than in the Glossary clause 2) is to be read as a reference to the Crown in right of the Commonwealth; and
 (f) a reference to the Crown in the Glossary clause 2 is to be read as a reference to the Crown in right of Western Australia; and
 (g) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia administering the corresponding Land Tax Assessment Act.

 (2) This Act is to be read with the corresponding Land Tax Assessment 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