3. Application of regulations in Commonw3. Application of regulations in Commonwealth places

3. Application of regulations in Commonwealth places

(1) In these regulations —

(a) a reference to these regulations is to be read as a reference to these regulations in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

(b) a reference to the Act is to be read as a reference to the 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 Mirror Taxes Act;

(c) a reference to the Department of Land Administration is to be read as a reference to the Department of the State of Western Australia of that name;

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(d) a reference to the State Revenue Department is to be read as a reference to the Office of State Revenue of the Department of Treasury and Finance of Western Australia; and

(e) a reference to the State is a reference to the State of Western Australia.

(2) These regulations are to be read with the corresponding Land Tax Assessment Regulations as a single body of law.

(3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth.

(4) In these regulations —

“corresponding Land Tax Assessment Regulations” means the Land Tax Assessment Regulations 1976 of Western Australia in their application as a law of Western Australia.

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