Other notes
Other notes Other notes
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. 2.
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. 2.
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.
1 Repealed by the Taxation Administration (Consequential Provisions) Act 2002 s. 5.
2 Renumbered under the Reprints Act 1984 s. 7(5)(c)(ii).
3 Repealed by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Commonwealth).
4 The Revenue Laws Amendment (Tax Relief) Act 2004 s. 5(6) and 15(7) read as follows:
5. Section 29 amended and transitional provision
...
The amendments made by this section do not affect an exemption given before the coming into operation of this section.
15. Section 29 amended and transitional provision
...
The amendments made by this section do not affect an exemption given before the coming into operation of this section.
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