{"id":"commonwealth-places-mirror-taxes-administration-regulations-2007","name":"Commonwealth Places (Mirror Taxes Administration) Regulations 2007","slug":"commonwealth-places-mirror-taxes-administration-regulations-2007","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174339,"registerId":"wa-commonwealth-places-mirror-taxes-administration-regulations-2007-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Commonwealth Places (Mirror Taxes Administration) Regulations 2007","content":"![Crest]()Western Australia\n\nCommonwealth Places (Mirror Taxes Administration) Act 1999\n\nCommonwealth Places (Mirror Taxes Administration) Regulations 2007\n\nWestern Australia\n\nCommonwealth Places (Mirror Taxes Administration) Regulations 2007\n\nContents\n\nPart 1 — Preliminary\n\n1. Citation 1\n\n2. Commencement 1\n\n3. When certain modifications have effect 1\n\n4. Modification of State taxing laws 2\n\n5. Repeal of Regulations 3\n\n6A. Use of notes 3\n\nPart 2 — Duties\n\nDivision 1 — The *Duties Act 2008*\n\n6. Modification of the *Duties Act 2008* 4\n\n7. Section 3 modified 4\n\n8. Sections 8A and 8B inserted 4\n\n8A.1M Application of Act in non‑Commonwealth places 4\n\n8B.1M Things subject to dual liability 6\n\n9. Section 268 modified 6\n\nDivision 2 — The *Duties Regulations 2008*\n\n10. Modification of the *Duties Regulations 2008* 7\n\n11. Regulation 3A inserted 7\n\n3A.1M Application of regulations in non‑Commonwealth places 7\n\nPart 3 — Land tax\n\nDivision 1 — The *Land Tax Act 2002*\n\n13. Modification of the *Land Tax Act 2002* 9\n\n14. Section 4A inserted 9\n\n4A. Application of Act in non‑Commonwealth places 9\n\nDivision 2 — The *Land Tax Assessment Act 2002*\n\n15. Modification of the *Land Tax Assessment Act 2002* 9\n\n16. Section 4A inserted 10\n\n4A. Application of Act in non‑Commonwealth places 10\n\n17. Section 5 modified 10\n\n18. Glossary modified 10\n\nDivision 3 — The *Land Tax Assessment Regulations 2003*\n\n19. Modification of the *Land Tax Assessment Regulations 2003* 11\n\n20. Regulation 3A inserted 11\n\n3A. Application of regulations in non‑Commonwealth places 11\n\nPart 4 — Metropolitan region improvement and planning\n\nDivision 1 — The *Metropolitan Region Improvement Tax Act 1959*\n\n21. Modification of the *Metropolitan Region Improvement Tax Act 1959* 13\n\n22. Section 1A inserted 13\n\n1A. Application of Act in non‑Commonwealth places 13\n\nDivision 2 — The *Planning and Development Act 2005*\n\n23. Modification of the *Planning and Development Act 2005* 14\n\n24. Section 201A inserted 14\n\n201A. Application of Division in non‑Commonwealth places 14\n\nPart 5 — Pay‑roll tax\n\nDivision 1 — The *Pay‑roll Tax Act 2002*\n\n25. Modification of the *Pay‑roll Tax Act 2002* 16\n\n26. Section 4A inserted 16\n\n4A. Application of Act in non‑Commonwealth places 16\n\nDivision 2 — The *Pay‑roll Tax Assessment Act 2002*\n\n27. Modification of the *Pay‑roll Tax Assessment Act 2002* 16\n\n28. Section 4A inserted 17\n\n4A. Application of Act in non‑Commonwealth places 17\n\n29. Section 5B inserted 18\n\n5B.1M References to jurisdictions 18\n\n30. Section 16A inserted 18\n\n16A. Dual liability — non‑group employers 18\n\n31. Section 20A inserted 19\n\n20A. Dual liability — groups 19\n\n31A. Section 23N inserted 20\n\n23N. Dual liability for assessment year beginning 1 July 2019 20\n\n32. Section 29 modified 21\n\n33. Section 29A inserted 21\n\n29A. Dual liability — returns 21\n\n34. Glossary modified 22\n\nDivision 3 — The *Pay‑roll Tax Assessment Regulations 2003*\n\n35. Modification of the *Pay‑roll Tax Assessment Regulations 2003* 22\n\n36. Regulation 3A inserted 23\n\n3A. Application of regulations in non‑Commonwealth places 23\n\nPart 6 — Stamp duty\n\nDivision 1 — The *Stamp Act 1921*\n\n37. Modification of the *Stamp Act 1921* 24\n\n38. Section 2 inserted 24\n\n2. Application of Act in non‑Commonwealth places 24\n\n39. Section 4 modified 25\n\n40. Section 4AA inserted 25\n\n4AA. Instruments subject to dual liability 25\n\n41. Section 81 modified 26\n\n42. Section 119 modified 26\n\nDivision 2 — The *Stamp Regulations 2003*\n\n43. Modification of the *Stamp Regulations 2003* 26\n\n44. Regulation 3 inserted 27\n\n3. Application of regulations in non‑Commonwealth places 27\n\nPart 7 — Taxation administration\n\nDivision 1 — The *Taxation Administration Act 2003*\n\n45. Modification of the *Taxation Administration Act 2003* 28\n\n46. Section 3 modified 28\n\n47. Sections 5A and 5B inserted 28\n\n5A. Application of Act in non‑Commonwealth places 28\n\n5B. Application of taxation Acts in non‑Commonwealth places 29\n\n48. Section 10 modified 29\n\n49. Section 114 modified 30\n\n50. Glossary modified 30\n\nDivision 2 — The *Taxation Administration Regulations 2003*\n\n51. Modification of the *Taxation Administration Regulations 2003* 31\n\n52. Regulation 2A inserted 31\n\n2A. Application of regulations in non‑Commonwealth places 31\n\nNotes\n\nCompilation table 33\n\n  \n\nCommonwealth Places (Mirror Taxes Administration) Act 1999\n\nCommonwealth Places (Mirror Taxes Administration) Regulations 2007\n\n## Part 1 — Preliminary\n\n##### 1. Citation\n\n\t\tThese regulations are the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007*.\n\n##### 2. Commencement\n\nThese regulations come into operation on the day on which the *Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007* comes into operation.\n\n##### 3. When certain modifications have effect\n\n(1) Subject to this regulation, the modifications prescribed in Part 3, Part 5, Part 6 Division 2 and Part 7 have effect on and from 1 July 2003.\n\n(2) The modifications prescribed in Part 4 have effect on and from 9 April 2006 and prevail over the modifications in the *Commonwealth Places (Mirror Taxes Administration) Regulations 2002* Part 5 to the extent of any inconsistency.\n\n(3) The modifications prescribed in Part 2 have effect on and from 1 July 2008.\n\n(4) The modification prescribed in regulation 29 has effect on and from 25 June 2010.\n\n(5) The modifications prescribed in regulation 47 have effect on and from 1 July 2008.\n\n(6) The modification prescribed in regulation 31A has effect on and from 1 July 2019.\n\nNote for this regulation:\n\nModifications prescribed for the purposes of section 7(2) of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the *Gazette*, see section 7(3) of the Act.\n\n[Regulation 3 amended: Gazette 7 Dec 2012 p. 5999; SL 2020/206 r. 4.]\n\n##### 4. Modification of State taxing laws\n\n(1) For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (2).\n\n(2) If —\n\n(a) a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and\n\n(b) a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and\n\n(c) the person has taken the action in accordance with the corresponding applied law; and\n\n(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 State taxing law or the corresponding applied law or both, as the case requires,\n\nthen —\n\n(e) the person is not required to take the action under the State taxing law; and\n\n(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 State taxing law in relation to the event, state of affairs or transaction.\n\n(3) The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act.\n\nNote for this regulation:\n\nIf a modification is to replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number. If a modification is to replace or insert a definition, the new definition is identified by the superscript 1M appearing after the defined term.\n\n[Regulation 4 amended: Gazette 7 Dec 2012 p. 5999.]\n\n##### 5. Repeal of Regulations\n\nThe *Commonwealth Places (Mirror Taxes Administration) Regulations 2002* are repealed.\n\n##### 6A. Use of notes\n\nA note set out at the foot of a provision of these regulations is provided to assist understanding and does not form part of these regulations.\n\n[Regulation 6A inserted: Gazette 7 Dec 2012 p. 5999.]\n\n## Part 2 — Duties\n\n[Heading inserted: Gazette 7 Dec 2012 p. 6000.]\n\n### Division 1 — The *Duties Act 2008*\n\n[Heading inserted: Gazette 7 Dec 2012 p. 6000.]\n\n##### 6. Modification of the *Duties Act 2008*\n\nThis Division sets out modifications of the *Duties Act 2008* in its application as a law of Western Australia.\n\n[Regulation 6 inserted: Gazette 7 Dec 2012 p. 6000.]\n\n##### 7. Section 3 modified\n\nIn section 3 insert in alphabetical order:\n\napplied Duties Act1M means 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 in accordance with the Commonwealth Act;\n\nCommonwealth Act1M means the *Commonwealth Places (Mirror Taxes) Act 1998* (Commonwealth);\n\n[Regulation 7 inserted: Gazette 7 Dec 2012 p. 6000.]\n\n##### 8. Sections 8A and 8B inserted\n\nAfter section 7 insert:\n\n8A.1M Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the regulations is to be read as a reference to the *Duties Regulations 2008* in their application as a law of Western Australia; and\n\n(c) a reference to the *Stamp Act 1921* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(d) a reference to the *Taxation Administration Act 2003* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(e) a reference to the *Land Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(f) a reference to the *Planning and Development Act 2005* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(g) a reference to the *Duties Legislation Amendment Act 2008* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Duties Act as a single body of law.\n\n(3) If this Act requires any duty paid or payable (including in another State or a Territory) to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the applied Duties Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable under this Act.\n\n8B.1M Things subject to dual liability\n\n(1) If a transaction, instrument or other thing is or may be liable to duty under both this Act and the applied Duties Act, the total amount of duty payable under this Act and the applied Duties Act may be calculated under this Act by reference to the sum of —\n\n(a) the amount or amounts in respect of which duty is payable under this Act; and\n\n(b) the amount or amounts in respect of which duty is payable under the applied Duties Act.\n\n(2) Despite subsection (1), the total amount of duty payable in relation to a transaction, instrument or other thing cannot exceed the amount of duty that would be payable if the Commonwealth places in Western Australia were not Commonwealth places.\n\n(3) The amount of duty payable on or in relation to the transaction, instrument or thing under this Act is the amount calculated in accordance with subsections (1) and (2), less any amount paid under the applied Duties Act.\n\n[Regulation 8 inserted: Gazette 7 Dec 2012 p. 6000-1.]\n\n##### 9. Section 268 modified\n\nIn section 268(1) in the definition of ***foreign tax*** delete “Commonwealth,” and insert:\n\nCommonwealth (other than an applied law),\n\n[Regulation 9 inserted: Gazette 7 Dec 2012 p. 6001.]\n\n### Division 2 — The *Duties Regulations 2008*\n\n[Heading inserted: Gazette 7 Dec 2012 p. 6002.]\n\n##### 10. Modification of the *Duties Regulations 2008*\n\nThis Division sets out modifications of the *Duties Regulations 2008* in their application as a law of Western Australia.\n\n[Regulation 10 inserted: Gazette 7 Dec 2012 p. 6002.]\n\n##### 11. Regulation 3A inserted\n\nAfter regulation 2 insert:\n\n3A.1M Application of regulations in non‑Commonwealth places\n\n(1) In this regulation —\n\napplied Duties Regulations means the *Duties Regulations 2008* (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 Act.\n\n(2) In these regulations, unless the contrary intention appears —\n\n(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and\n\n(b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.\n\n(3) These regulations are to be read with the applied Duties Regulations as a single body of law.\n\n[Regulation 11 inserted: Gazette 7 Dec 2012 p. 6002.]\n\n[**12.** Deleted: Gazette 7 Dec 2012 p. 6000.]\n\n## Part 3 — Land tax\n\n### Division 1 — The *Land Tax Act 2002*\n\n##### 13. Modification of the *Land Tax Act 2002*\n\nThis Division sets out modifications of the *Land Tax Act 2002** in its application as a law of Western Australia.\n\n[* *Reprint 1 as at 4 November 2005.*\n\n *For subsequent amendments see Act No. 31 of 2006.*]\n\n##### 14. Section 4A inserted\n\nAfter section 4 the following section is inserted —\n\n“\n\n4A. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the *Land Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Land Tax Act as a single body of law.\n\n”.\n\n### Division 2 — The *Land Tax Assessment Act 2002*\n\n##### 15. Modification of the *Land Tax Assessment Act 2002*\n\nThis Division sets out modifications of the *Land Tax Assessment Act 2002** in its application as a law of Western Australia.\n\n[* *Reprint 1 as at 11 August 2006.*\n\n *For subsequent amendments see Acts No. 60 and 73 of 2006.*]\n\n##### 16. Section 4A inserted\n\nAfter section 4 the following section is inserted —\n\n“\n\n4A. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the regulations is to be read as a reference to the *Land Tax Assessment Regulations 2003* in their application as a law of Western Australia; and\n\n(c) a reference to the *Land Tax Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(d) a reference to the *Taxation Administration Act 2003* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Land Tax Assessment Act as a single body of law.\n\n”.\n\n##### 17. Section 5 modified\n\nSection 5 is modified by inserting after “State” —\n\n“ (other than in Commonwealth places) ”.\n\n##### 18. Glossary modified\n\nThe Glossary clause 1 is modified by inserting in their appropriate alphabetical positions —\n\n“\n\n  applied Land Tax Act means 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 Act;\n\napplied Land Tax Assessment Act means 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 in accordance with the Commonwealth Act;\n\n  Commonwealth Act means the *Commonwealth Places (Mirror Taxes) Act 1998* of the Commonwealth;\n\n”.\n\n### Division 3 — The *Land Tax Assessment Regulations 2003*\n\n##### 19. Modification of the *Land Tax Assessment Regulations 2003*\n\nThis Division sets out modifications of the *Land Tax Assessment Regulations 2003** in their application as a law of Western Australia.\n\n[* *Published in Gazette 27 June 2003, p. 2409‑14.*\n\n *For amendments to 12 January 2007 see Gazette 31 March 2006*.]\n\n##### 20. Regulation 3A inserted\n\nAfter regulation 3 the following regulation is inserted —\n\n“\n\n3A. Application of regulations in non‑Commonwealth places\n\n(1) In this regulation —\n\napplied Land Tax Assessment Regulations means 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 Act.\n\n(2) In these regulations, unless the contrary intention appears —\n\n(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and\n\n(b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia; and\n\n(c) a reference to the *Land Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(d) a reference to the *Land Tax Assessment Act 1976* is to be read as a reference to that Act in its application, before 1 July 2003, as a law of Western Australia; and\n\n(e) a reference to the *Land Tax Assessment Regulations 1976* is to be read as a reference to those regulations in their application, before 1 July 2003, as a law of Western Australia.\n\n(3) These regulations are to be read with the applied Land Tax Assessment Regulations as a single body of law.\n\n”.\n\n## Part 4 — Metropolitan region improvement and planning\n\n### Division 1 — The *Metropolitan Region Improvement Tax Act 1959*\n\n##### 21. Modification of the *Metropolitan Region Improvement Tax Act 1959*\n\nThis Division sets out modifications of the *Metropolitan Region Improvement Tax Act 1959** in its application as a law of Western Australia.\n\n[* *Reprint 3 as at 9 May 2003.*\n\n *For subsequent amendments see Act No. 39 of 2005.*]\n\n##### 22. Section 1A inserted\n\nAfter section 1 the following section is inserted —\n\n“\n\n1A. Application of Act in non‑Commonwealth places\n\n(1) In this section —\n\napplied Metropolitan Region Improvement Tax Act means the *Metropolitan Region Improvement Tax Act 1959* of Western Australia in its application in or in relation to Commonwealth places in Western Australia in accordance with the *Commonwealth Places (Mirror Taxes) Act 1998* of the Commonwealth.\n\n(2) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the *Planning and Development Act 2005* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(3) This Act is to be read with the applied Metropolitan Region Improvement Tax Act as a single body of law.\n\n”.\n\n### Division 2 — The *Planning and Development Act 2005*\n\n##### 23. Modification of the *Planning and Development Act 2005*\n\nThis Division sets out modifications of the *Planning and Development Act 2005** in its application as a law of Western Australia.\n\n[* *Act No. 37 of 2005.*\n\n *For subsequent amendments see Acts No. 7, 52, 60 and 77 of 2006.*]\n\n##### 24. Section 201A inserted\n\nAfter section 201 the following section is inserted —\n\n“\n\n201A. Application of Division in non‑Commonwealth places\n\n(1) In this section —\n\napplied Planning and Development Act means the *Planning and Development Act 2005* 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* of the Commonwealth.\n\n(2) In this Division, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to any of the following Acts is to be read as a reference to the Act of that name in its application as a law of Western Australia —\n\n(i) the *Land Tax Act 2002*;\n\n(ii) the *Land Tax Assessment Act 2002*;\n\n(iii) the *Metropolitan Region Improvement Tax Act 1959*;\n\n(iv) the *Taxation Administration Act 2003*.\n\n(3) This Act is to be read with the applied Planning and Development Act as a single body of law.\n\n”.\n\n## Part 5 — Pay‑roll tax\n\n### Division 1 — The *Pay‑roll Tax Act 2002*\n\n##### 25. Modification of the *Pay‑roll Tax Act 2002*\n\nThis Division sets out modifications of the *Pay‑roll Tax Act 2002** in its application as a law of Western Australia.\n\n[* *Act No. 47 of 2002.*\n\n *For subsequent amendments see Western Australian Legislation Information Tables for 2005, Table 1,* *p. 329.*]\n\n##### 26. Section 4A inserted\n\nAfter section 4 the following section is inserted —\n\n“\n\n4A. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the *Pay‑roll Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Pay‑roll Tax Act as a single body of law.\n\n”.\n\n### Division 2 — The *Pay‑roll Tax Assessment Act 2002*\n\n##### 27. Modification of the *Pay‑roll Tax Assessment Act 2002*\n\nThis Division sets out modifications of the *Pay‑roll Tax Assessment Act 2002** in its application as a law of Western Australia.\n\n[* *Reprint 1 as at 6 January 2006.*\n\n *For subsequent amendments see Act No. 77 of 2006.*]\n\n##### 28. Section 4A inserted\n\nAfter section 4 the following section is inserted —\n\n“\n\n4A. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the regulations is to be read as a reference to the *Pay‑roll Tax Assessment Regulations 2003* in their application as a law of Western Australia; and\n\n(c) a reference to the *Pay‑roll Tax Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(d) a reference to the *Taxation Administration Act 2003* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Pay‑roll Tax Assessment Act as a single body of law.\n\n(3) In the following provisions, a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act or WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act — sections 17(1) and (3) and 23(1) and the Glossary clause 1 (the definitions of “interstate non‑group employer” and “local non‑group employer”).\n\n(4) In section 22A(6), a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act.\n\n”.\n\n##### 29. Section 5B inserted\n\nAt the beginning of Part 2 Division 1 insert:\n\n5B.1M References to jurisdictions\n\nFor the purposes of this Division —\n\n(a) Western Australia, other than the Commonwealth places in Western Australia; and\n\n(b) the Commonwealth places in Western Australia,\n\nare to be treated as 2 separate Australian jurisdictions.\n\n[Regulation 29 inserted: Gazette 7 Dec 2012 p. 6002.]\n\n##### 30. Section 16A inserted\n\nAfter section 16 the following section is inserted —\n\n“\n\n16A. Dual liability — non‑group employers\n\n(1) If a non‑group employer is, for a period, liable to pay pay‑roll tax under Part 2 Division 2 of this Act and liable to pay pay‑roll tax under Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the employer is liable to pay, a reference to WA taxable wages in Part 2 Division 2 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act.\n\n(2) The employer need not pay the pay‑roll tax which the employer is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the employer has paid pay‑roll tax under Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act for the period.\n\n”.\n\n##### 31. Section 20A inserted\n\nAfter section 20 the following section is inserted —\n\n“\n\n20A. Dual liability — groups\n\n(1) If a group is, for a period, liable to pay pay‑roll tax under Part 2 Division 3 of this Act and liable to pay pay‑roll tax under Part 2 Division 3 of the applied Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the group is liable to pay, a reference to WA taxable wages in Part 2 Division 3 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act.\n\n(2) The members of a group need not pay the pay‑roll tax which the group is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the members of the group have paid pay‑roll tax under Part 2 Division 3 of the applied Pay‑roll Tax Assessment Act for the period.\n\n”.\n\n[Regulation 31 amended: SL 2020/206 r. 5.]\n\n##### 31A. Section 23N inserted\n\nAt the end of Part 2 Division 6 insert —\n\n23N. Dual liability for assessment year beginning 1 July 2019\n\n(1) For the purposes of the assessment year beginning on 1 July 2019, in section 16A —\n\n(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\n\n(b) a reference to Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay‑roll Tax Assessment Act.\n\n(2) For the purposes of the assessment year beginning on 1 July 2019, in section 20A —\n\n(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\n\n(b) a reference to Part 2 Division 3 of the applied Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the applied Pay‑roll Tax Assessment Act.\n\n[Regulation 31A inserted: SL 2020/206 r. 6.]\n\n##### 32. Section 29 modified\n\nAfter section 29(1b) the following subsection is inserted —\n\n“\n\n(1ba) If the employer or group is liable to pay pay‑roll tax under both this Act and the applied Pay‑roll Tax Assessment Act then, in subsection (1a), the expected pay‑roll tax liability is the sum of —\n\n(a) the amount of expected pay‑roll tax liability in subsection (1b) of this Act; and\n\n(b) the amount of expected pay‑roll tax liability in subsection (1b) of the applied Pay‑roll Tax Assessment Act.\n\n”.\n\n##### 33. Section 29A inserted\n\nAfter section 29 the following section is inserted in Part 3 —\n\n“\n\n29A. Dual liability — returns\n\n(1) In sections 26(1) and 29(9), a reference to WA taxable wages to be specified in a return for a period is to be read as a reference to the sum of —\n\n(a) the amount of WA taxable wages to be specified in the return for that period for the purposes of section 26(1) or 29(9) of this Act (which ever is relevant); and\n\n(b) the amount of WA taxable wages to be specified in a return for that period for the purposes of section 26(1) or 29(9) of the applied Pay‑roll Tax Assessment Act (which ever is relevant).\n\n(2) If a person has lodged a return relating to a period under section 26(1) or 29(9) of the applied Pay‑roll Tax Assessment Act, the person need not lodge a return for that period under section 26(1) or 29(9) of this Act.\n\n”.\n\n##### 34. Glossary modified\n\n(1) The Glossary clause 1 is modified by inserting in their appropriate alphabetical positions —\n\n“\n\n  applied Pay‑roll Tax Act means 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 in accordance with the Commonwealth Act;\n\napplied Pay‑roll Tax Assessment Act means 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 Act;\n\n  Commonwealth Act means the *Commonwealth Places (Mirror Taxes) Act 1998* of the Commonwealth;\n\n”.\n\n[(2), (3) deleted]\n\n[Regulation 34 amended: Gazette 7 Dec 2012 p. 6003.]\n\n### Division 3 — The *Pay‑roll Tax Assessment Regulations 2003*\n\n##### 35. Modification of the *Pay‑roll Tax Assessment Regulations 2003*\n\nThis Division sets out modifications of the *Pay‑roll Tax Assessment Regulations 2003** in their application as a law of Western Australia.\n\n[* *Reprint 1 as at 13 October 2006.*\n\n *For amendments to 12 January 2007 see Gazette 22 December 2006*.]\n\n##### 36. Regulation 3A inserted\n\nAfter regulation 3 the following regulation is inserted —\n\n“\n\n3A. Application of regulations in non‑Commonwealth places\n\n(1) In this regulation —\n\napplied Pay‑roll Tax Assessment Regulations means the *Pay‑roll 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 Act.\n\n(2) In these regulations, unless the contrary intention appears —\n\n(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and\n\n(b) a reference to the Act or the *Pay‑roll Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(3) These regulations are to be read with the applied Pay‑roll Tax Assessment Regulations as a single body of law.\n\n”.\n\n## Part 6 — Stamp duty\n\n### Division 1 — The *Stamp Act 1921*\n\n##### 37. Modification of the *Stamp Act 1921*\n\nThis Division sets out modifications of the *Stamp Act 1921** in its application as a law of Western Australia.\n\n[* *Reprint 16 as at 12 May 2006.*\n\n *For subsequent amendments see Acts No. 31 and 67 of 2006*.]\n\n##### 38. Section 2 inserted\n\nAfter section 1 the following section is inserted —\n\n“\n\n2. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the regulations is to be read as a reference to the *Stamp Regulations 2003* in their application as a law of Western Australia; and\n\n(c) a reference to the *Land Tax Assessment Act 2002* is to be read as a reference to that Act in its application as a law of Western Australia; and\n\n(d) a reference to the *Taxation Administration Act 2003* is to be read as a reference to that Act in its application as a law of Western Australia.\n\n(2) This Act is to be read with the applied Stamp Act as a single body of law.\n\n(3) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the applied Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.\n\n”.\n\n##### 39. Section 4 modified\n\nSection 4(1) is modified by inserting in their appropriate alphabetical positions —\n\n“\n\napplied 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 Act;\n\napplied Stamp Act means the *Stamp Act 1921* 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 Act;\n\n  Commonwealth Act means the *Commonwealth Places (Mirror Taxes) Act 1998* of the Commonwealth;\n\n”.\n\n##### 40. Section 4AA inserted\n\nAfter section 4 the following section is inserted —\n\n“\n\n4AA. Instruments subject to dual liability\n\n(1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the applied Stamp Act, the total amount of duty payable under this Act and the applied Stamp Act may be calculated under this Act by reference to the amount equal to the sum of —\n\n(a) the amount or amounts in respect of which duty is payable under this Act; and\n\n(b) the amount or amounts in respect of which duty is payable under the applied Stamp Act.\n\n(2) The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) less any amount paid under the applied Stamp Act.\n\n”.\n\n##### 41. Section 81 modified\n\nSection 81 is modified in the definition of “corresponding Act” by inserting after “State” —\n\n“ or an applied interstate law ”.\n\n##### 42. Section 119 modified\n\nSection 119(1) is modified in the definition of “exempt body” by inserting after paragraph (a) the following paragraph —\n\n“\n\n(aa) the Commonwealth or the Crown in right of the Commonwealth;\n\n”.\n\n### Division 2 — The *Stamp Regulations 2003*\n\n##### 43. Modification of the *Stamp Regulations 2003*\n\nThis Division sets out modifications of the *Stamp Regulations 2003** in their application as a law of Western Australia.\n\n[* *Reprint 1 as at 12 August 2006.*\n\n *For amendments to 12 January 2007 see Gazette 21 March 2006*.]\n\n##### 44. Regulation 3 inserted\n\nAfter regulation 2 the following regulation is inserted —\n\n“\n\n3. Application of regulations in non‑Commonwealth places\n\n(1) In this regulation —\n\napplied Stamp Regulations means 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 in accordance with the Commonwealth Act.\n\n(2) In these regulations, unless the contrary intention appears —\n\n(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and\n\n(b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.\n\n(3) These regulations are to be read with the applied Stamp Regulations as a single body of law.\n\n”.\n\n## Part 7 — Taxation administration\n\n### Division 1 — The *Taxation Administration Act 2003*\n\n##### 45. Modification of the *Taxation Administration Act 2003*\n\nThis Division sets out modifications of the *Taxation Administration Act 2003** in its application as a law of Western Australia.\n\n[* *Reprint 1 as at 14 October 2005.*\n\n *For subsequent amendments see Act No. 38 of 2005 and Acts No. 60 and 77 of 2006.*]\n\n##### 46. Section 3 modified\n\nSection 3(1)(k) is modified by inserting after “taxation Act” —\n\n“ in its application as a law of Western Australia ”.\n\n##### 47. Sections 5A and 5B inserted\n\nAfter section 5 the following sections are inserted —\n\n“\n\n5A. Application of Act in non‑Commonwealth places\n\n(1) In this Act, unless the contrary intention appears —\n\n(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and\n\n(b) a reference to the regulations is to be read as a reference to the *Taxation Administration Regulations 2003* in their application as a law of Western Australia; and\n\n(c) a reference to any of the following Acts is to be read as a reference to the Act of that name in its application as a law of Western Australia —\n\n(i) the *Duties Act 2008*;\n\n[(ii) deleted]\n\n(iii) the *Land Tax Act 2002*;\n\n(iv) the *Land Tax Assessment Act 2002*;\n\n(v) the *Metropolitan Region Improvement Tax Act 1959*;\n\n(vi) the *Metropolitan Region Town Planning Scheme Act 1959*;\n\n(vii) the *Pay‑roll Tax Act 2002*;\n\n(viii) the *Pay‑roll Tax Assessment Act 2002*;\n\n(ix) the *Planning and Development Act 2005*;\n\n(x) the *Stamp Act 1921*.\n\n(2) This Act is to be read with the applied Taxation Administration Act as a single body of law.\n\n5B. Application of taxation Acts in non‑Commonwealth places\n\nIn each taxation Act, unless the contrary intention appears, a reference (however expressed) to an Act administered by the Commissioner is to be read as including a reference to an Act of which the Commissioner has the general administration under an arrangement under the *Commonwealth Places (Mirror Taxes Administration) Act 1999* section 5.\n\n”.\n\n[Regulation 47 amended: Gazette 7 Dec 2012 p. 6003.]\n\n##### 48. Section 10 modified\n\nSection 10(6) is modified by inserting after “Commissioner” in the first place where it occurs —\n\n“\n\nunder this Act, or taken to be delegated under the applied Taxation Administration Act,\n\n”.\n\n##### 49. Section 114 modified\n\n(1) Section 114(1)(e) is modified by inserting after “a taxation Act” —\n\n“ or an applied taxation Act ”.\n\n(2) Section 114(2) is modified as follows:\n\n(a) by inserting after “a taxation Act” in both places where it occurs —\n\n“ or an applied taxation Act ”;\n\n(b) in paragraph (a) by inserting after “the taxation Act” —\n\n“ or the applied taxation Act ”;\n\n(c) in paragraph (b) by inserting after “this Act” —\n\n“ or the applied Taxation Administration Act ”.\n\n##### 50. Glossary modified\n\nThe Glossary is modified by inserting in their appropriate alphabetical positions —\n\n“\n\n  applied taxation Act means a taxation 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 Act;\n\napplied Taxation Administration Act means 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 Act;\n\n  Commonwealth Act means the *Commonwealth Places (Mirror Taxes) Act 1998* of the Commonwealth;\n\nCommonwealth place means a Commonwealth place in or in relation to which the applied Taxation Administration Act applies, or is taken to have applied, under the Commonwealth Act;\n\n”.\n\n### Division 2 — The *Taxation Administration Regulations 2003*\n\n##### 51. Modification of the *Taxation Administration Regulations 2003*\n\nThis Division sets out modifications of the *Taxation Administration Regulations 2003** in their application as a law of Western Australia.\n\n[* *Published in Gazette 27 June 2003, p. 2419‑22.*\n\n *For amendments to 12 January 2007 see Western Australian Legislation Information Tables for 2005, Table 4, p. 414 and Gazette 22 December 2006*.]\n\n##### 52. Regulation 2A inserted\n\nAfter regulation 2 the following regulation is inserted —\n\n“\n\n2A. Application of regulations in non‑Commonwealth places\n\n(1) In these regulations, unless the contrary intention appears —\n\n(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of Western Australia; and\n\n(b) a reference to the Act is to be read as a reference to the Act in its application as a law of Western Australia.\n\n(2) These regulations are to be read with the applied Taxation Administration Regulations as a single body of law.\n\n(3) In these regulations —\n\napplied Taxation Administration Regulations means the *Taxation Administration 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 Act.\n\n”.\n\n![]()\n\nNotes\n\nThis is a compilation of the *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* and includes amendments made by other written laws. For provisions that have come into operation see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *Commonwealth Places (Mirror Taxes Administration) Regulations 2007* | 5 Feb 2007 p. 267-303 | 5 Feb 2007<br>[The commencement date of 2 Feb 2007 that was specified was before the date of gazettal in the *Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007*] |\n| *Commonwealth Places (Mirror Taxes Administration) Amendment Regulations 2012* | 7 Dec 2012 p. 5998-6003 | r. 1 and 2: 7 Dec 2012 (see r. 2(a));   Regulations other than r. 1 and 2: 8 Dec 2012 (see r. 2(b)) |\n| *Finance Regulations Amendment Regulations 2020* Pt. 2 | SL 2020/206 23 Oct 2020 | 24 Oct 2020 (see r. 2(b)) |\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"These Regulations replace the 2002 mirror‑tax administration rules (reg 5) and expand and reframe how Western Australian taxing Acts operate in Commonwealth places by inserting 'application in non‑Commonwealth places' clauses, 'applied' definitions and dual‑liability rules across multiple statutes. They also introduce staggered and retrospective commencement dates (reg 3) and were amended in 2012 and 2020 (compilation table), meaning the instrument’s practical scope and administration mechanics have been altered since the earlier regime."},"complexity_factors":["Broad coverage across multiple tax regimes (duties, land tax, metropolitan improvement/planning, pay‑roll tax, stamp duty, taxation administration) — Parts 2–7 introduce cross‑Act changes.","Dual‑liability mechanics requiring aggregation and offsets when a thing is liable under both State and applied laws (duties: reg 8B; stamp: reg 4AA; pay‑roll: ss 16A, 20A, 29A).","‘Applied’ law cross‑reading: many provisions require reading a State Act together with its applied Commonwealth version as a single body of law, changing interpretation across statutes (e.g. reg 8A(2); regs inserting 4A/3A in multiple Acts and regulations).","Staggered and retrospective commencements raise transitional complexity (reg 3 sets multiple commencement dates and notes retrospective effect; compilation table records later amendments 2012 and 2020).","Large number of inserted definitions and glossary changes that alter meaning of common terms (e.g. applied Acts, applied taxation Act, Commonwealth Act) — see regs 7, 18, 34, 50.","Administrative and compliance implications: Commissioners can treat actions under applied laws as satisfying State requirements (reg 4(2)(f)); delegation and administrative references are adjusted (regs 48, 49, 114 amendments).","Returns, payment and assessment processes require combined reporting or allow reliance on returns lodged under the applied law (pay‑roll return and offset rules: regs 29A, 32).","Interplay with prior instrument (repeal of 2002 Regulations) and potential inconsistencies handled by express precedence rules (reg 5 repeal; reg 3(2) prevails over 2002 regs to extent inconsistent)."],"plain_english_summary":"These regulations make large parts of Western Australian tax law operate as \"applied\" Commonwealth law in Commonwealth places in WA, and set how State and applied (Commonwealth) versions interact. They add definitions and rules so officials can treat actions taken under the applied laws as satisfying State obligations, and they prescribe how to calculate and offset tax when the same transaction attracts both State and applied liabilities. This changes who reports, how returns are prepared, and how double‑payment risks are removed for businesses, employers and property holders active in Commonwealth places."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Unable to assess whether scope changed from original intent — no legislative text was retrievable from the provided URL."},"complexity_factors":["No legislative content was available for analysis — the source page returned a 'page not found' error","Cannot assess technical complexity, cross-jurisdictional elements, or definitional layers without actual text","Score of 1 reflects absence of content, not simplicity of the underlying law"],"plain_english_summary":"**No legislation could be analysed.**\n\nThe link provided does not contain any actual legislative text. Instead, it shows a **broken or removed webpage** from the Western Australian Parliament's website, with a notice that the page is no longer available due to system upgrades.\n\nThe title suggests this would have been the **Commonwealth Places (Mirror Taxes Administration) Regulations 2007** — a Western Australian regulation likely dealing with how state taxes are applied in Commonwealth-owned places (such as airports or defence bases) within WA, where state laws don't automatically apply. However, **no content was retrievable** to confirm this or provide a meaningful analysis.\n\n**What you should do:**\n- Visit the [Parliamentary Counsel's Office](https://www.legislation.wa.gov.au) and search directly for the regulation title\n- Contact the Parliamentary Counsel's Office Helpdesk as suggested on the page\n- Check the **Federal Register of Legislation** at legislation.gov.au, as the parent Commonwealth Act may also be relevant"},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation maintains its original scope of coordinating state and federal tax systems in Commonwealth places. While it has been amended over time to cover new tax Acts (like the Duties Act 2008) and specific transitional issues (like the 2019 payroll tax assessment year), these changes remain within the original purpose of preventing double taxation and ensuring seamless administration between jurisdictions."},"complexity_factors":["Extensive cross-referencing between state and federal versions of the same Acts (e.g., 'applied Duties Act' vs 'Duties Act')","Multiple staggered commencement dates for different parts (ranging from 1 July 2003 to 1 July 2019)","Nested conditional logic for dual liability calculations (e.g., calculating tax as if both jurisdictions were one, then subtracting amounts already paid)","Requires understanding of the Commonwealth Places (Mirror Taxes) Act 1998 and Commonwealth Places (Mirror Taxes Administration) Act 1999 to fully comprehend context","Numerous defined terms with '1M' superscript notation indicating modified provisions","Complex payroll tax provisions treating WA and Commonwealth places as separate jurisdictions while requiring aggregation of wages for calculation purposes","Retroactive effect provisions (some modifications apply from dates before the regulations were made)"],"plain_english_summary":"This legislation is a set of regulations that modify Western Australia's state tax laws so they work properly alongside federal tax laws that apply in 'Commonwealth places' (areas like airports, defence bases, or other federal land within WA).\n\n**What it does:**\n- **Prevents double taxation:** If someone has to pay tax under both state law and federal law for the same thing, these rules ensure they don't pay twice. The taxes are calculated together as if they were one system, then credits are given for amounts already paid under the federal version.\n- **Defines how laws interact:** It inserts special sections into various WA tax Acts (covering stamp duty, land tax, payroll tax, and duties) to clarify that when the state law refers to itself, it means the state version, not the federal version.\n- **Treats Commonwealth places separately:** For payroll tax purposes, it treats Commonwealth places in WA as a separate 'jurisdiction' from the rest of WA.\n- **Allows information sharing:** If you provide information or lodge a return under the federal tax system, the state Commissioner can treat it as if you did it under state law too.\n\n**Who it affects:**\n- Businesses and individuals who own property, pay wages, or conduct transactions that cross between state land and Commonwealth places in WA.\n- Employers with staff working in Commonwealth places (like airports) who might otherwise face dual payroll tax obligations.\n- Anyone buying property or signing documents that might attract both state and federal stamp duty or duties.\n\n**Why it matters:**\nWithout these regulations, people operating in Commonwealth places could be caught between two tax systems—paying full tax to both the state and federal governments for the same transaction or wages. These rules create a 'mirror' system where the federal tax essentially reflects the state tax, but with mechanisms to ensure fairness and prevent double dipping."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007","history":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007/history","analysis":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007/analysis","conflicts":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007/conflicts","importantCases":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007/important-cases","documents":"/api/acts/commonwealth-places-mirror-taxes-administration-regulations-2007/documents"}}