Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p12
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 27122–29725

Taxes) Act 1998 of the Commonwealth.
 (2) In this Division, 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 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 Land Tax Act 2002;
 (ii) the Land Tax Assessment Act 2002;
 (iii) the Metropolitan Region Improvement Tax Act 1959;
 (iv) the Taxation Administration Act 2003.
 (3) This Act is to be read with the corresponding Planning and Development Act as a single body of law.
    ".

Part 5 — Pay‑roll tax

Division 1 — The applied Pay‑roll Tax Act 2002

26. Modification of the applied Pay‑roll Tax Act 2002
  This Division sets out modifications of the Pay‑roll 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.
        [* Act No. 47 of 2002.
         For subsequent amendments see Western Australian Legislation Information Tables for 2005, Table 1, p. 329.]

27. 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 Places (Mirror Taxes) Act 1998; and
 (b) a reference to the Pay‑roll Tax Assessment Act 2002 is to be read as a reference to the Pay‑roll 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 in accordance with the Commonwealth Places (Mirror Taxes) Act 1998; and
 (c) 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 Places (Mirror Taxes) Act 1998.

 (2) This Act is to be read with the corresponding Pay‑roll Tax Act as a single body of law.

 (3) In addition to being