Compilation table
Compilation table Compilation table
Short title | Number and year | Assent | Commencement |
|---|---|---|---|
Pay-roll Tax Act 2002 | 47 of 2002 | 20 Mar 2003 | 1 Jul 2003 (see s. 2 and Gazette 27 Jun 2003 p. 2383) |
Business Tax Review (Taxing) Act 2003 Pt. 3 | 41 of 2003 | 30 Jun 2003 | 1 Jul 2003 (see s. 2) |
Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 Pt. 3 | 83 of 2004 | 8 Dec 2004 | 8 Dec 2004 (see s. 2) |
Pay‑roll Tax Amendment (Debt and Deficit Remediation) Act 2017 | 19 of 2017 | 13 Dec 2017 | s. 1 and 2: 13 Dec 2017 (see s. 2(a)); |
1M Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, modifications to State taxing laws may be prescribed. Modifications are prescribed in the Commonwealth Places (Mirror Taxes Administration) Regulations 2007 Pt. 5 Div. 1.
If a modification is to:
- replace or insert a numbered provision, the new provision is identified by the superscript 1M appearing after the provision number;
- amend a numbered provision, the amended provision is identified by the superscript 1M appearing after the provision number.
1MC Under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, modifications to State taxing laws, in their application as Commonwealth laws in Commonwealth places in Western Australia, may be prescribed. Modifications are prescribed in the Commonwealth Places (Mirror Taxes) (Modifications of Applied Laws (WA)) Notice 2007 (Commonwealth) Pt. 5 Div. 1.
If a modification is to:
- replace or insert a numbered provision, the new provision is identified by the superscript 1MC appearing after the provision number;
- amend a numbered provision, the amended provision is identified by the superscript 1MC appearing after the provision number.
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