Sections 8A and 8B inserted
8 Sections 8A and 8B inserted
After section 7 insert:
8A.1M 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 Duties Regulations 2008 in their application as a law of Western Australia; and
a reference to the Stamp Act 1921 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; 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 Planning and Development Act 2005 is to be read as a reference to that Act in its application as a law of Western Australia; and
a reference to the Duties Legislation Amendment Act 2008 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 Duties Act as a single body of law.
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 applied 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.1M Things subject to dual liability
If a transaction, instrument or other thing is or may be liable to duty under both this Act and the applied Duties Act, the total amount of duty payable under this Act and the applied Duties Act may be calculated under this Act by reference to the sum of —
the amount or amounts in respect of which duty is payable under this Act; and
the amount or amounts in respect of which duty is payable under the applied Duties Act.
Despite subsection (1), the total amount of duty payable in relation to a transaction, instrument or other thing cannot exceed the amount of duty that would be payable if the Commonwealth places in Western Australia were not Commonwealth places.
The amount of duty payable on or in relation to the transaction, instrument or thing under this Act is the amount calculated in accordance with subsections (1) and (2), less any amount paid under the applied Duties Act.
[Regulation 8 inserted: Gazette 7 Dec 2012 p. 6000-1.]
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