Commonwealth Places (Mirror Taxes Administration) Regulations 2007

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 Pay‑roll Tax Assessment Regulations 2003 in their application as a law of Western Australia; and

a reference to the Pay‑roll Tax 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 Pay‑roll Tax Assessment Act as a single body of law.

In the following provisions, a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act or WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act — sections 17(1) and (3) and 23(1) and the Glossary clause 1 (the definitions of “interstate non‑group employer” and “local non‑group employer”).

In section 22A(6), a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act.