Application of Act in non‑Commonwealth places
2 Application of Act in non‑Commonwealth places
In this Act, unless the contrary intention appears —
a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and
a reference to the regulations is to be read as a reference to the Stamp Regulations 2003 in their application as a law of Western Australia; and
a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and
a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia.
This Act is to be read with the applied Stamp Act as a single body of law.
If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, 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 applied Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.
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