Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
101. Section 84 modified101. Section 84 modified
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101. Section 84 modified
After section 84(4) the following subsection is inserted —
“
(5) In this section —
(a) a reference to duty payable in another State is to be read as including a reference to duty payable under the corresponding Stamp Act or duty payable under a law of another State that applies as a law of the Commonwealth in or in relation to Commonwealth places in the State in accordance with the Commonwealth Mirror Taxes Act; and
(b) a reference to an instrument that is exempt in another State is to be read as including a reference to an instrument that is exempt under the corresponding Stamp Act or under a law of another State that applies as a law of the Commonwealth in or in relation to Commonwealth places in the State in accordance with the Commonwealth Mirror Taxes Act.
”.