Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p4
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 7613–10289

law and the corresponding State taxing law in relation to the event, state of affairs or transaction; and
 (c) the person has taken the action in accordance with the corresponding State taxing law; and
 (d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the applied WA law or the corresponding State taxing law or both, as the case requires,
  then —
 (e) the person is not required to take the action under the applied WA law; and
 (f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event, state of affairs or transaction.
 (3) The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act section 8.
          Note: If a modification is to replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number. If a modification is to replace or insert a definition, the new definition is identified by the superscript 1MC appearing after the defined term.

7A. Use of notes
  A note set out at the foot of a provision of this notice is provided to assist understanding and does not form part of this notice.

Part 2 — Duties

Division 1 — The applied Duties Act 2008

7. Modification of the applied Duties Act 2008
  This Division sets out modifications of 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.

8. Section 3 modified

 (1) In section 3 insert in alphabetical order:
         Commonwealth Mirror Taxes Act1MC means the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth);
         corresponding Duties Act1MC means the Duties Act 2008 (Western Australia) in its application as a law of Western Australia;

 (2) In section 3 in the definition of exempt body:
 (a) delete "fund;" and insert:
  fund; or
 (b) after paragraph (c) insert:
 (d) the Commonwealth or any agent or instrumentality of the Commonwealth;

9. Sections 8A and 8B inserted

After section 7 insert:

8A.1MC 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