9. Section 3 modified9. Section 3 modified

9. Section 3 modified

(1) Section 3(1) is modified by inserting the following definitions their in appropriate alphabetical positions —

“

“applied Debits Tax Act” means the Debits Tax Act 1990 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 accordance with the Commonwealth Mirror Taxes Act;

cl. 9

“applied WA law” has the same meaning as in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002;

“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 Debits Tax Act” means the Debits Tax Act 1990 of Western Australia in its application as a law of Western Australia;

“corresponding Debits Tax Assessment Act” means the Debits Tax Assessment Act 1990 of Western Australia in its application as a law of Western Australia;

”.

(2) Section 3(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) in paragraph (a)(iii) of the definition of “excluded debit” by inserting after “any other” —

“ applied WA law or any ”;

(c) in paragraph (a)(iv) of the definition of “excluded debit” by inserting after “any other” —

“ applied WA law or any ”;

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(d) in the definition of “exempt debit” by inserting in paragraph (c) after “liable to pay” —

“

under this Act or the corresponding Debits Tax Assessment Act

”.

(3) Section 3(8) is modified by deleting “State of Western Australia” from both places where it occurs and inserting instead —
“ Commonwealth ”.