{"id":"state-enterprises-commonwealth-tax-equivalents-application-regulations-1997","name":"State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997","slug":"state-enterprises-commonwealth-tax-equivalents-application-regulations-1997","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182046,"registerId":"wa-state-enterprises-commonwealth-tax-equivalents-application-regulations-1997-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997","content":"![Crest]()Western Australia\n\nState Enterprises (Commonwealth Tax Equivalents) Act 1996\n\nState Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997\n\nWestern Australia\n\nState Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n3. State enterprises prescribed (section 5) 1\n\nNotes\n\nCompilation table 6\n\nOther notes 7\n\n  \n\nWestern Australia\n\nState Enterprises (Commonwealth Tax Equivalents) Act 1996\n\nState Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997\n\n##### 1. Citation\n\nThese regulations may be cited as the *State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997*.\n\n##### 2. Commencement\n\nThese regulations come into operation on the day on which the *State Enterprises (Commonwealth Tax Equivalents) Act 1996* comes into operation.\n\n##### 3. State enterprises prescribed (section 5)\n\nThe State enterprises set out in column 1 of the Table are prescribed for the purposes of section 5 of the Act, commencing on and from the date set out opposite in column 2 of that Table.\n\nTable\n\n| **State enterprises** | **Commencement of application** |\n| --- | --- |\n| Western Carbon Pty Ltd registered under the *Corporations Act 2001* of the Commonwealth | The day on which the *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2003* come into operation |\n| Electricity Generation and Retail Corporation established by the *Electricity Corporations Act 2005* s. 4 | 1 April 2006 |\n| Electricity Networks Corporation established by the *Electricity Corporations Act 2005* s. 4 | 1 April 2006 |\n| Regional Power Corporation established by the *Electricity Corporations Act 2005* s. 4 | 1 April 2006 |\n| Forest Products Commission established under the *Forest Products Act 2000* | 1 January 2001 |\n| Gold Corporation constituted under the *Gold Corporation Act 1987* s. 4 | 1 July 2002 |\n| Insurance Commission of Western Australia (formerly called the State Government Insurance Commission) established by s. 4 of the *Insurance Commission of Western Australia Act 1986* (formerly called the *State Government Insurance Commission Act 1986*) | 1 July 1997 |\n| Western Australian Land Information Authority established by the *Land Information Authority Act 2006* s. 5 | The day on which the *Land Information Authority Act 2006* s. 5 comes into operation 1 |\n| Fremantle Port Authority established under the *Port Authorities Act 1999* | 1 July 1996 |\n| Kimberley Ports Authority established under the *Port Authorities Act 1999* | The day on which the *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2014* regulation 4 comes into operation |\n| Mid West Ports Authority established under the *Port Authorities Act 1999* | The day on which the *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2014* regulation 4 comes into operation |\n| Pilbara Ports Authority established under the *Port Authorities Act 1999* | The day on which the *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2014* regulation 4 comes into operation |\n| Southern Ports Authority established under the *Port Authorities Act 1999* | The day on which the *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations (No. 2) 2014* regulation 4 comes into operation |\n| State Government Insurance Corporation established by the *Insurance Commission of Western Australia Act 1986* 2 s. 28 | 1 July 1996 |\n| Bunbury Water Corporation constituted under the *Water Corporations Act 1995* s. 4(2) | The day on which the *Water Services Legislation Amendment and Repeal Act 2012* section 114 comes into operation 3 |\n| Busselton Water Corporation constituted under the *Water Corporations Act 1995* s. 4(3) | The day on which the *Water Services Legislation Amendment and Repeal Act 2012* section 114 comes into operation 3 |\n| Water Corporation established by the *Water Corporation Act 1995* 4 s. 4 | 1 July 1996 |\n| Western Australian Land Authority established by the *Western Australian Land Authority Act 1992* s. 5 [LandCorp] | 1 July 1996 |\n| Western Australian Treasury Corporation established by the *Western Australian Treasury Corporation Act 1986* | 1 July 1999 |\n| Keystart established under the *Keystart Act 2024* | The day on which the *Keystart Act 2024* section 15 comes into operation |\n\n\n[Regulation 3 amended: Gazette 5 Feb 1999 p. 408; 21 Dec 1999 p. 6420‑1; 29 Dec 2000 p. 7930; 28 Mar 2002 p. 1768; 28 Jun 2002 p. 3109‑10; 6 May 2003 p. 1573; 31 Mar 2006 p. 1353; 22 Dec 2006 p. 5809; 30 Jul 2010 p. 3561-2; 14 Nov 2013 p. 5072; 27 Dec 2013 p. 6478; 27 Jun 2014 p. 2357-8; 19 Sep 2014 p. 3344; SL 2022/69 r. 4; No. 44 of 2024 s. 70.]\n\n![dline]()\n\nNotes\n\nThis is a compilation of the *State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997* | 6 Jun 1997 p. 2645‑6 | 7 Jun 1997 (see r. 2 and *Gazette* 6 Jun 1997 p. 2615) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 1998* | 5 Feb 1999 p. 408 | 5 Feb 1999 |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 1999* | 21 Dec 1999 p. 6420‑1 | 21 Dec 1999 |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2000* | 29 Dec 2000 p. 7930 | 29 Dec 2000 |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2002* | 28 Mar 2002 p. 1767‑8 | 28 Mar 2002 |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations (No. 2) 2002* | 28 Jun 2002 p. 3108‑10 | 28 Jun 2002 |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2003* | 6 May 2003 p. 1572-3 | 6 May 2003 |\n| **Reprint 1: The *State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997***  **as at 6 Jun 2003** (includes amendments listed above) | | |\n| *Electricity Corporations (Consequential Amendments) Regulations 2006* r. 86 | 31 Mar 2006 p. 1299‑357 | 1 Apr 2006 (see r. 2) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2006* | 22 Dec 2006 p. 5808-9 | 1 Jan 2007 (see r. 2 and *Gazette* 8 Dec 2006 p. 5369) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2010* | 30 Jul 2010 p. 3561-2 | r. 1 and 2: 30 Jul 2010 (see r. 2(a));   Regulations other than r. 1 and 2: 31 Jul 2010 (see r. 2(b)) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2013* | 14 Nov 2013 p. 5071‑2 | r. 1 and 2: 14 Nov 2013 (see r. 2(a));   Regulations other than r. 1 and 2: 18 Nov 2013 (see r. 2(b) and *Gazette* 14 Nov 2013 p. 5027) |\n| *Electricity Corporations (Consequential Amendments) Regulations 2013* r. 15 | 27 Dec 2013 p. 6469-79 | 1 Jan 2014 (see r. 2(c) and *Gazette* 27 Dec 2013 p. 6465) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2014* | 27 Jun 2014 p. 2357-8 | r. 1 and 2: 27 Jun 2014 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jul 2014 (see r. 2(b)(i)) |\n| **Reprint 2: The *State Enterprises (Commonwealth Tax Equivalents) (Application) Regulations 1997***  **as at 22 Aug 2014** (includes amendments listed above) | | |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations (No. 2) 2014* | 19 Sep 2014 p. 3343‑4 | r. 1 and 2: 19 Sep 2014 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Oct 2014 (see r. 2(b)(i)) |\n| *State Enterprises (Commonwealth Tax Equivalents) (Application) Amendment Regulations 2022* | SL 2022/69 3 Jun 2022 | r. 1 and 2: 3 Jun 2022 (see r. 2(a));   Regulations other than r. 1 and 2: 4 Jun 2022 (see r. 2(b)) |\n| *Keystart Act 2024* Pt. 8 Div. 6  assented to 13 Nov 2024 | | 2 Jul 2025 (see s. 2(c) and SL 2025/87 cl. 2(b)) |\n\n\nOther notes\n\n1 Came into operation on 1 Jan 2007.\n\n2 Formerly referred to the *State Government Insurance Commission Act 1986* the short title of which was changed to the *Insurance Commission of Western Australia Act 1986* by the *Acts Amendment (ICWA) Act 1996* s. 5. The reference was changed under the *Reprints Act 1984* s. 7(3)(gb).\n\n3 Came into operation on 18 Nov 2013.\n\n4 Now known as the *Water Corporations Act 1995*.\n\n© State of Western Australia 2025.\n\nThis work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au.\n\nAttribute work as: © State of Western Australia 2025.\n\nBy Authority: GEOFF O. LAWN, Government Printer\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text is inaccessible. The title suggests a regulation of limited and specific application — applying Commonwealth tax equivalent rules to WA state enterprises — which is consistent with a narrow, defined scope. No evidence of scope expansion or contraction can be determined from available information."},"complexity_factors":["Actual legislative text is unavailable — the page has been removed from the WA legislation website","Only the title and contextual metadata are accessible, preventing any meaningful substantive analysis","Tax equivalent regimes can be technically complex in practice, but this cannot be assessed without the text","The regulation dates from 1997 and may have been repealed or superseded, adding uncertainty about its current status"],"plain_english_summary":"This regulation appears to require Western Australian state-owned enterprises to make payments equivalent to Commonwealth taxes, treating them like privately taxed businesses.  \n\nThat affects WA government-owned corporations’ finances, government revenue and competitive parity with private firms — important for budget impacts and market fairness."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Regulation 3 and its Table have been amended repeatedly to add enterprises and adjust commencement dates (see compilation table and amendment notes). The instrument’s practical scope therefore expanded from the original 1997 listing to include later entities (port authorities, electricity corporations, Keystart, etc.), with effect dates set either to fixed dates or contingent on the commencement of other Acts or amendment regulations."},"complexity_factors":["Single, narrowly focused regulation (regulation 3) that operates by prescribing entities in a table — straightforward structure.","Multiple cross-references to other Acts that create dependency on external commencement timings (e.g. Electricity Corporations Act, Port Authorities Act, Keystart Act).","Frequent amendments and staggered commencement dates in the Table require tracking historical changes (see compilation table and amendment notes).","Use of contingent commencement wording (entries tied to the day an external Act or amendment regulation comes into operation) adds conditional timing complexity.","Interaction with section 5 of the parent Act means understanding both instruments to determine legal effect."],"plain_english_summary":"These regulations identify which Western Australian state-owned enterprises are caught by the State Enterprises (Commonwealth Tax Equivalents) Act 1996 and specify the date each becomes subject to the Act’s tax-equivalent regime. It affects the named corporations (which must pay tax equivalents instead of Commonwealth tax), and the State agencies that oversee them, by fixing when tax-equivalent obligations and related accounting enter force. The instrument operates mechanically by listing entities and commencement dates and is updated by amending regulations over time."},"issue_detection":{"absurdities":[],"contradictions":[]},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":true,"description":"The original 1997 regulation appears to have commenced with a smaller list of enterprises. The compilation table shows 14 separate amendment instruments between 1998 and 2024, adding new entities like the electricity corporations (2006), port authorities (2014), and most recently Keystart (2024). The regulation has grown from its original scope to cover additional State enterprises as they were created or restructured over nearly three decades."},"complexity_factors":["Very short document (only 3 substantive regulations)","No defined terms section - relies on external Acts for definitions","Simple tabular structure listing entities and commencement dates","Minimal conditional logic (only commencement date triggers)","Straightforward cross-references to parent Act (section 5) and establishing legislation for each entity","No nested exceptions or complex operational provisions"],"plain_english_summary":"This is a Western Australian regulation that decides which government-owned businesses ('State enterprises') must pay Commonwealth tax equivalents.\n\n**What it does:**\nThe regulation creates a list of specific government-owned companies and authorities in Western Australia that are required to pay tax equivalents to the Commonwealth government. These are businesses owned by the State of Western Australia that operate commercially but, because they're government-owned, wouldn't normally pay federal taxes like income tax or capital gains tax. Instead, they pay equivalent amounts to the State, which then passes them to the Commonwealth.\n\n**Who it affects:**\nThe regulation applies to 19 specific State enterprises including:\n- Electricity corporations (Western Power, Synergy, Horizon Power)\n- Water corporations (Water Corporation, Bunbury Water, Busselton Water)\n- Port authorities (Fremantle, Pilbara, Kimberley, Mid West, Southern Ports)\n- Financial entities (Gold Corporation, WA Treasury Corporation, Insurance Commission, Keystart)\n- Land and forestry bodies (LandCorp, Land Information Authority, Forest Products Commission)\n- A carbon processing company (Western Carbon)\n\n**Why it matters:**\nThis ensures that government-owned businesses compete fairly with private sector companies. Without these tax equivalents, State enterprises would have an unfair advantage because they wouldn't bear the same tax costs as private competitors. The regulation also specifies exactly when each enterprise started (or will start) paying these taxes, which varies from 1996 to 2025 depending on when each entity was created or restructured."}},"importantCases":[],"_links":{"self":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997","history":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997/history","analysis":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997/analysis","conflicts":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997/conflicts","importantCases":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997/important-cases","documents":"/api/acts/state-enterprises-commonwealth-tax-equivalents-application-regulations-1997/documents"}}