86. Section 4 modified86. Section 4 modified

86. Section 4 modified

(1) Section 4(1) is modified by inserting the following definitions in their appropriate alphabetical positions —

“

“Applied Taxation (Reciprocal Powers) Act” means the Taxation (Reciprocal Powers) Act 1989 of Western Australia in its application as a law of the

cl. 86

Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“applied interstate law” means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;

“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 Stamp Act” means the Stamp

Act 1921 of Western Australia in its application as a law of Western Australia;

”.

(2) Section 4(1) is further modified as follows:

(a) in the definition of “Commissioner” by deleting all the words after “office” and inserting instead —

“

of Commissioner of State Revenue of Western Australia

”;

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

cl. 87