Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
34. Section 29A inserted34. Section 29A inserted
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34. Section 29A inserted
After section 29 the following section is inserted in Part 3 —
“
29A. Dual liability — returns
(1) In sections 26(1) and 29(9), a reference to WA taxable wages to be specified in a return for a period is to be read as a reference to the sum of —
(a) the amount of WA taxable wages to be specified in the return for that period for the purposes of section 26(1) or 29(9) of this Act (which ever is relevant); and
(b) the amount of WA taxable wages to be specified in a return for that period for the purposes of section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act (which ever is relevant).
(2) If a person has lodged a return relating to a period under section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act, the person need not lodge a return for that period under section 26(1) or 29(9) of this Act.
”.