CTHRepealedLegislation
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
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Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
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Turn the raw legal text into a practical explanation grounded in Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002.
(1) Section 30 is modified by inserting before “A” the subsection designation “(1)”.
cl. 39
(2) At the end of section 30 the following subsections are inserted —
“
(2) For the purposes of subsection (1)(a), the amount of the dutiable deposits of a depositor during a month is the amount equal to the sum of —
(a) the amount of the depositor's dutiable deposits within the meaning of this Act during the month; and
(b) the amount of the depositor's dutiable deposits within the meaning of the corresponding FID Act during the month.
(3) For the purposes of subsection (1)(b), a reference to a dutiable deposit is to be read as including a reference to a dutiable deposit within the meaning of the corresponding FID Act.
(4) If a depositor has furnished a return relating to a month under section 30 of the corresponding FID Act, the depositor is not required to furnish a return for that month under this section.
”.