51. Section 5 modified51. Section 5 modified

51. Section 5 modified

(1) Section 5(1) is modified by inserting the following definitions in their appropriate alphabetical order —

“

“applied Land Tax Act” means the Land Tax Act 1976 of Western Australia 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;

“applied Land Tax Assessment Act” means the Land Tax Assessment Act 1976 of Western Australia 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;

“applied Taxation (Reciprocal Powers) Act” means the Taxation (Reciprocal Powers) Act 1989 of Western Australia 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;

cl. 51

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

“Commonwealth place” means a Commonwealth place in or in relation to which this Act applies or is taken to have applied under section 6 of the Commonwealth Mirror Taxes Act;

“corresponding Land Tax Act” means the Land Tax Act 1976 of Western Australia in its application as a law of Western Australia;

“corresponding Land Tax Assessment Act” means the Land Tax Assessment Act 1976 of Western Australia in its application as a law of Western Australia;

”.

(1) Section 5(1) is further modified as follows:

(a) by deleting the definition of “Commissioner” and inserting the following definition instead —

“

“Commissioner” means the Commissioner of State Revenue of Western Australia;

”;

(b) by deleting the definition of “Crown”;

(c) in the definition of “public statutory authority” by inserting after “State” —

“ of Western Australia ”;

in the definition of “registered” by inserting after “deeds” —

“ of Western Australia ”;

cl. 52

(c) in the definition of “registered” by deleting “Forests Department” and inserting instead —

“

Department of Conservation and Land Management of Western Australia

”;

(d) in the definition of “registered” by deleting “Department of Mines” and inserting instead —

“

Department of Mineral and Petroleum Resources of Western Australia

”;

(g) in the definition of “registered” by inserting after “any Act” —