Western Australian Current Acts

DUTIES ACT 2008 - SECT 4

4 .         Relationship with Taxation Administration Act 2003

        (1)         The Taxation Administration Act provides for the administration and enforcement of this Act.

        (2)         If a term has a meaning in the Taxation Administration Act, it has the same meaning in this Act unless the contrary intention appears in this Act.

        Note for this subsection:

                Under the Taxation Administration Act 2003 section 3(2), this Act is to be read with that Act as if they formed one Act.

        (3)         If this Act requires duty to be paid within a period, the duty is due for payment, for the purposes of the Taxation Administration Act, on the last day of that period.