62. Regulation 2A inserted62. Regulation 2A inserted

62. Regulation 2A inserted

After regulation 2 the following regulation is inserted —

“

2A. Application of regulations in Commonwealth places

(1) In this regulation —

“corresponding Taxation Administration Regulations” means the Taxation Administration Regulations 2003 of Western Australia in their application as a law of Western Australia.

(2) In these regulations —

(a) a reference to these regulations is to be read as a reference to these regulations 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

(b) a reference to the Act or the Taxation Administration Act 2003 is to be read as a reference to the Taxation Administration Act 2003 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.

(3) These regulations are to be read with the corresponding Taxation Administration Regulations as a single body of law. (4) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, these regulations are deemed to be further modified to any extent that is necessary or convenient to enable these regulations to operate effectively as a law of the Commonwealth.

”.