Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Amendment Notice 2020

Contents

1. Citation 1

2. Commencement 1

3. Notice amended 1

4. Clause 3 amended 1

5. Clause 32 amended 2

6. Clause 32A inserted 2

32A. Section 23N inserted 2

23N. Dual liability for assessment year beginning 1 July 2019 2

Commonwealth Places (Mirror Taxes) Act 1998
(Commonwealth)

Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Amendment Notice 2020

Made by the Treasurer of Western Australia under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) section 8(2), and in accordance with the Commonwealth Places (Mirror Taxes Administration) Act 1999 (Western Australia) section 6.

1. Citation

  This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Amendment Notice 2020.

2. Commencement

  This notice comes into operation on the day after the day on which it is registered under the Legislation Act 2003 (Commonwealth).

3. Notice amended

  This notice amends the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.

4. Clause 3 amended

  After clause 3(5) insert:

 (6) The modification prescribed in clause 32A has effect on and from 1 July 2019.

5. Clause 32 amended

  In clause 32 in inserted section 20A:

 (a) delete “(other than section 17(1) and (3))”;

 (b) delete “references” and insert:

  reference

6. Clause 32A inserted

  After clause 32 insert:

32A. Section 23N inserted

  At the end of Part 2 Division 6 insert —

23N. Dual liability for assessment year beginning 1 July 2019

 (1) For the purposes of the assessment year beginning on 1 July 2019, in section 16A —

 (a) a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

 (b) a reference to Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.

 (2) For the purposes of the assessment year beginning on 1 July 2019, in section 20A —

 (a) a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and

 (b) a reference to Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.

Ben Wyatt

Treasurer of Western Australia

24 DEC 2020