3A. Application of Act in Commonwealth p3A. Application of Act in Commonwealth places

3A. Application of Act in Commonwealth places

(1) In this Act, unless the contrary intention appears —

(a) a reference to this Act is to be read as a reference to this 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; and

(b) a reference to the Land Tax Assessment Act 1976 is to be read as a reference to the applied Land Tax Assessment Act.

(2) This Act is to be read with the corresponding Land Tax Act as a single body of law.

(a) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002, this Act is deemed to be further modified to any extent that is necessary or convenient —

(b) to enable this Act to operate effectively as a law of the Commonwealth; and

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(b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Land Tax Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Land Tax Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

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Division 2 — The applied Land Tax Assessment Act 1976