51. Sections 5A and 5B inserted51. Sections 5A and 5B inserted

51. Sections 5A and 5B inserted

After section 5 the following sections are inserted —

“

5A. 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 regulations is to be read as a reference to the Taxation Administration Regulations 2003 in their 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

(c) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Taxation Administration Act is for the time being committed by the Governor of Western Australia; and

(d) a reference to any of the following Acts, or provisions of an Act, is to be read as a reference to the Act, or the provision of the Act, of that name 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 —

(i) the Duties Act 2008;

(iii) the Land Tax Act 2002;

(iv) the Land Tax Assessment Act 2002;

(v) the Metropolitan Region Improvement Tax Act 1959;

(vi) the Metropolitan Region Town Planning Scheme Act 1959 section 41;

(vii) the Pay‑roll Tax Act 2002;

(viii) the Pay‑roll Tax Assessment Act 2002;

(ix) the Planning and Development Act 2005 section 200;

(x) the Stamp Act 1921.

(2) This Act is to be read with the corresponding Taxation Administration Act as a single body of law. (3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient —

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

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

5B. Application of taxation Acts in Commonwealth places