Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
11. Section 8 modified11. Section 8 modified
Start here
Get a plain-English read of 11. Section 8 modified
Turn the raw legal text into a practical explanation grounded in Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.
11. Section 8 modified
Section 8(4) is repealed and the following subsection is inserted instead —
“
(4) If —
(a) an enactment passed after the commencement of section 8 of the corresponding Debits Tax Assessment Act applies in or in relation to Commonwealth places in Western Australia as a law of the Commonwealth in accordance with the Commonwealth Mirror Taxes Act; and
(b) the enactment purports to exempt a person from liability to pay taxes under the laws of Western Australia or to pay certain taxes under those laws that include debits tax imposed by the corresponding Debits Tax Act,
then the enactment is not to be construed as exempting the person from liability to pay debits tax imposed by the applied Debits Tax Act unless it expressly exempts the person from that liability.
”.