Western Australian Numbered Acts

BUSINESS TAX REVIEW (ASSESSMENT) ACT (NO. 2) 2003 (NO. 66 OF 2003)

TABLE OF PROVISIONS

           Long Title
           Preamble

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  

   PART 2 -- Stamp duty changes  

           Division 1 -- Stamp Act 1921 amended  

   3.      The Act amended  
   4.      Section 4 amended  
   5.      Section 4A amended  
   6.      Section 17 amended  
   7.      Section 17B amended  
   8.      Section 17C amended  
   9.      Section 27 amended  
   10.     Section 28 amended  
   11.     Section 29 amended  
   12.     Section 30 amended  
   13.     Section 31B replaced  
   14.     Section 31C amended  
   15.     Sections 39 and 40 inserted  
   16.     Part IIIA (s. 49-50D) repealed and transitional  
   17.     Section 63 amended  
   18.     Section 63AA amended  
   19.     Section 63AB amended  
   20.     Section 63AC amended  
   21.     Section 63AD amended  
   22.     Sections 63ADA and 63ADB inserted  
   23.     Section 63AE amended  
   24.     Section 63AF amended and transitional  
   25.     Sections 63AG to 63AJ inserted and transitional  
   26.     Section 63A amended  
   27.     Section 69 amended and transitional  
   28.     Section 70 amended  
   29.     Section 72 amended  
   30.     Section 73AB inserted  
   31.     Section 73D amended  
   32.     Section 73DAA inserted  
   33.     Sections 73DB to 73DE inserted  
   34.     Section 73G inserted  
   35.     Section 74 amended  
   36.     Section 74A amended  
   37.     Sections 74B and 74C inserted  
   38.     Section 75 amended  
   39.     Section 75AD amended  
   40.     Section 75AG amended and transitional  
   41.     Section 75CA inserted  
   42.     Section 75D amended  
   43.     Section 75E amended  
   44.     Section 75G amended  
   45.     Section 75H amended  
   46.     Section 75HA amended  
   47.     Section 75I amended  
   48.     Section 75J amended  
   49.     Section 75JA amended  
   50.     Section 75JB amended and transitional  
   51.     Section 75JBA amended  
   52.     Section 75JC amended  
   53.     Section 75JD amended  
   54.     Section 75JDA amended  
   55.     Section 75JE amended  
   56.     Section 75JF amended  
   57.     Section 76 amended  
   58.     Section 76A amended  
   59.     Section 76AA amended  
   60.     Section 76AB inserted  
   61.     Section 76AG amended  
   62.     Section 76AH amended  
   63.     Section 76AI amended  
   64.     Section 76AJ amended  
   65.     Section 76AM amended  
   66.     Section 76AN amended  
   67.     Section 76AO amended  
   68.     Section 76AP amended  
   69.     Section 76AQ amended  
   70.     Section 76B amended  
   71.     Section 76D amended  
   72.     Section 76G amended  
   73.     Section 76H amended  
   74.     Section 76I amended  
   75.     Section 77 amended  
   76.     Section 77A inserted  
   77A.    Offer to lease 100  
   78.     Section 80 repealed  
   79.     Part IIIE (s. 81-90A) replaced  

   PART IIIE -- Mortgage duty  

           Division 2 -- Liability for Mortgage Duty  

           Division 3 -- Amount secured by a mortgage  

   80.     Section 92 amended  
   81.     Section 92A amended  
   82.     Section 92B amended  
   83.     Section 96 amended  
   84.     Parts IV (s. 100-107) and IVAC (s. 112H-112HA) repealed  
   85.     Part IVB (s. 112I-112P) replaced  

   PART IVB -- Hire of goods  

           Division 4 -- Commercial hire businesses  

           Division 5 -- Persons other than commercial hire businesses  

           Division 6 -- General provisions  

   86.     Section 119 amended  
   87.     Second Schedule amended  
   88.     Third Schedule amended  
   89.     Registered pooled investment trusts  
   90.     Determinations under section 75JBA or 75JC  
           91. Agreements for lease  
   92.     Mortgages  
   93.     Life insurance  
   94.     Hire of goods  
   95.     Taxation Administration Act 2003 amended  
   96.     Totalisator Agency Board Betting Act 1960 amended  

   PART 3 -- Stamp duty on workers compensation insurance policies  

   97.     The Act amended  
   98.     Section 92 amended and transitional  
   99.     Second Schedule amended  
   100.    Taxation Administration Act 2003 amended and transitional  

   PART 4 -- Debits Tax Assessment Act 2002 amended  

   101.    The Act amended  
   102.    Section 5 amended  
   103.    Section 9 amended  
   104.    Section 10 amended  
   105.    Section 12 amended  
   106.    Section 14 amended  

   PART 5 -- Minor amendments  

   107.    Stamp Act 1921 amended  
   108.    Taxation Administration Act 2003 amended  
   109.    Land Tax Assessment Act 2002 amended  
           
[Assented to 5 December 2003]