9. Sections 8A and 8B inserted9. Sections 8A and 8B inserted

9. Sections 8A and 8B inserted

After section 7 insert:

8A.1MC 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 Duties Regulations 2008 (Western Australia) 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 Duties Act is for the time being committed by the Governor of Western Australia; and

(d) a reference to any of the following enactments is to be read as a reference to the enactment 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 Stamp Act 1921;

(ii) the Taxation Administration Act 2003;

(iii) the Land Tax Assessment Act 2002;

(iv) the Planning and Development Act 2005;

(v) the Duties Legislation Amendment Act 2008.

(2) This Act is to be read with the corresponding Duties 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 to be taken 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 the corresponding Duties Act is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Duties Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

(4) If this Act requires any duty paid or payable (including in another State or a Territory) to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the corresponding Duties Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable under this Act.

8B.1MC Things subject to dual liability

(1) If a transaction, instrument or other thing is or may be liable to duty under both this Act and the corresponding Duties Act, the total amount of duty payable under this Act and the corresponding Duties Act may be calculated under this Act by reference to the sum of —