Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p19
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 43807–46554

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 in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;
 "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998;
 "corresponding Stamp Act" means the Stamp Act 1921 of Western Australia in its application as a law of Western Australia;
    ".
 (2) Section 4(1) is modified in the definition of "government body" by inserting after "State" —
  "    or the Commonwealth    ".

42. Section 4AA inserted
  After section 4 the following section is inserted —
"
4AA. Instruments subject to dual liability
 (1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the corresponding Stamp Act, the total amount of duty payable under this Act and the corresponding Stamp Act may be calculated under this Act by reference to the amount equal 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 Stamp Act.
 (2) The amount of duty paid or payable on the instrument or instruments under this Act is the amount equal to the amount calculated under subsection (1) less any amount paid under the corresponding Stamp Act.
    ".

43. Section 16 modified
  Section 16(1) is modified by deleting "for the use of the Crown".

44. Section 26 modified
 (1) Section 26(1) is modified by deleting "Crown" and inserting instead —
  "    Commonwealth    ".
 (2) Section 26(1a) is modified by deleting "Crown" and inserting instead —
  "    Commonwealth    ".

45. Section 81 modified
  Section 81 is modified in the definition of "corresponding Act" by inserting after "State" —
  "    or an applied interstate law    ".

Division 2 — The applied Stamp Regulations 2003

46. Modification of the applied Stamp Regulations 2003
  This Division sets out modifications of 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.
        [* Reprint 1 as at 12 August 2005.
         For amendments to 12 January 2007 see the Government Gazette of Western Australia 21 March 2006.]

47. Regulation 3 inserted
  After regulation 2 the following regulation is inserted —
"
3. Application of regulations in Commonwealth places
 (1) In this regulation —
 "corresponding Stamp Regulations" means the Stamp Regulations 2003 of Western Australia in their application as a law of Western