Short title	Number and year	Assent	Commencement
Soil Conservation Act 1945 7	15 of 1945	9 Jan 1946	1 Jul 1946 (see s. 1 and Gazette 28 Jun 1946 p. 789)
Soil Conservation Act Amendment Act 1955	32 of 1955	24 Nov 1955	24 Nov 1955
Reprint of the Soil Conservation Act 1945 approved 22 Oct 1959 in Vol. 14 of Reprinted Acts (includes amendments listed above)
Decimal Currency Act 1965	113 of 1965	21 Dec 1965	s. 4-9: 14 Feb 1966 (see s. 2(2)); balance: 21 Dec 1965 (see s. 2(1))
Soil Conservation Act Amendment Act 1967	67 of 1967	5 Dec 1967	17 Nov 1972 (see s. 2 and Gazette 17 Nov 1972 p. 4382-3)
Metric Conversion Act 1972	94 of 1972 (as amended by No. 19 of 1973)	4 Dec 1972	Relevant amendments (see Second Sch. 8) took effect on 1 Jan 1974 (see s. 4(2) and Gazette 26 Oct 1973 p. 4087)
Soil Conservation Act Amendment Act 1974	40 of 1974	15 Nov 1974	28 Feb 1975 (see s. 2 and Gazette 28 Feb 1975 p. 721)
Reprint of the Soil Conservation Act 1945 approved 9 Sep 1975 (includes amendments listed above)
Acts Amendment (Statutory Designations) and Validation Act 1981 s. 4	63 of 1981	13 Oct 1981	13 Oct 1981
Acts Amendment (Soil Conservation) Act 1982	42 of 1982	14 May 1983	1 Oct 1982 (see s. 2 and Gazette 1 Oct 1982 p. 3886)
Reprint of the Soil and Land Conservation Act 1945 approved 13 Dec 1982 (includes amendments listed above)
Acts Amendment (Financial Administration and Audit) Act 1985 s. 3 9	98 of 1985	4 Dec 1985	1 Jul 1986 (see s. 2 and Gazette 30 Jun 1986 p. 2255)
Soil and Land Conservation Amendment Act 1988	46 of 1988	30 Nov 1988	s. 16(b): 1 Apr 1988 (see s. 2(3)); s. 15 and 16(a): 16 Sep 1988 (see s. 2(2) and Gazette 16 Sep 1988 p. 3637); balance: 20 Jan 1989 (see s. 2(1) and Gazette 20 Jan 1989 p. 110)
Agricultural Legislation (Penalties) Amendment Act 1989 s. 3	20 of 1989	1 Dec 1989	15 Dec 1989 (see s. 2 and Gazette 15 Dec 1989 p. 4513)
Soil and Land Conservation Amendment Act 1990	91 of 1990	17 Dec 1990	Act other than the definitions of }the trust~ and }the Trust Fund~ in s. 4(c), s. 12 and Sch. it. 1(b), 2 and 3: 3 May 1991 (see s. 2 and Gazette 3 May 1991 p. 1936); balance: 28 Oct 1995 (see s. 2 and Gazette 27 Oct 1995 p. 4937)
Rates and Charges (Rebates and Deferments) Act 1992 s. 52(2)	31 of 1992	19 Jun 1992	1 Jul 1992 (see s. 2 and Gazette 26 Jun 1992 p. 2643)
Financial Administration Legislation Amendment Act 1993 s. 11	6 of 1993	27 Aug 1993	1 Jul 1993 (see s. 2(1))
R & I Bank Amendment Act 1994 s. 13	6 of 1994	11 Apr 1994	26 Apr 1994 (see s. 2 and Gazette 26 Apr 1994 p. 1743)
Local Government Amendment Act 1994 s. 42	27 of 1994	23 Jun 1994	1 Jul 1994 (see s. 2)
Acts Amendment (Public Sector Management) Act 1994 s. 3(2)	32 of 1994	29 Jun 1994	1 Oct 1994 (see s. 2 and Gazette 30 Sep 1994 p. 4948)
Stock (Brands and Movement) Amendment Act 1994 s. 40	46 of 1994	27 Sep 1994	17 May 1995 (see s. 2 and Gazette 16 May 1995 p. 1839)
Soil and Land Conservation Amendment Act 1994	47 of 1994	27 Sep 1994	25 Oct 1994
Statutes (Repeals and Minor Amendments) Act 1994 s. 4	73 of 1994	9 Dec 1994	9 Dec 1994 (see s. 2)
Bank of Western Australia Act 1995 s. 44	14 of 1995	4 Jul 1995	1 Dec 1995 (see s. 2(3) and 9(1) and Gazette 29 Nov 1995 p. 5529)
Water Agencies Restructure (Transitional and Consequential Provisions) Act 1995 s. 188	73 of 1995	27 Dec 1995	1 Jan 1996 (see s. 2 and Gazette 29 Dec 1995 p. 6291)
Reprint of the Soil and Land Conservation Act 1945 as at 30 Jan 1996 (includes amendments listed above)
Local Government (Consequential Amendments) Act 1996 s. 4	14 of 1996	28 Jun 1996	1 Jul 1996 (see s. 2)
Financial Legislation Amendment Act 1996 s. 64	49 of 1996	25 Oct 1996	25 Oct 1996 (see s. 2(1))
Transfer of Land Amendment Act 1996 s. 153(1)	81 of 1996	14 Nov 1996	14 Nov 1996 (see s. 2(1))
Reprint of the Soil and Land Conservation Act 1945 as at 12 Aug 1997 (includes amendments listed above)
Acts Amendment (Land Administration) Act 1997 Pt. 54 and s. 141 and 142	31 of 1997	3 Oct 1997	30 Mar 1998 (see s. 2 and Gazette 27 Mar 1998 p. 1765)
Statutes (Repeals and Minor Amendments) Act 1997 s. 111	57 of 1997	15 Dec 1997	15 Dec 1997 (see s. 2(1))
Soil and Land Conservation Amendment Act 1999	4 of 1999	25 Mar 1999	12 Jun 1999 (see s. 2 and Gazette 11 Jun 1999 p. 2533-4)
Taxation Administration (Consequential Provisions) Act 2002 s. 22 10	45 of 2002	20 Mar 2003	1 Jul 2003 (see s. 2(1) and Gazette 27 Jun 2003 p. 2383)
Public Transport Authority Act 2003 s. 168	31 of 2003	26 May 2003	1 Jul 2003 (see s. 2(1) and Gazette 27 Jun 2003 p. 2384)
Reprint 6: The Soil and Land Conservation Act 1945 as at 3 Oct 2003 (includes amendments listed above)

³ Repealed by the Conservation and Land Management Act 1984 s. 147.

⁴ Under the Public Sector Management Act 1994 s. 112(2), a reference in a written law to the Public Service Commissioner is, unless the contrary intention appears or it is otherwise provided under the Acts Amendment (Public Sector Management) Act 1994, to be construed as if it had been amended to be a reference to the Minister for Public Sector Management (as defined in the Interpretation Act 1984). This reference was amended under the Reprints Act 1984 s. 7(5)(a).

⁵ Repealed by the Acts Amendment and Repeal (Statutory Bodies) Act 1985.

⁶ Repealed by the Acts Amendment and Repeal (Environmental Protection) Act 1986.

⁷ Now known as the Soil and Land Conservation Act 1945; short title changed (see note under s. 1).

⁸ The Second Schedule was inserted by the Metric Conversion Act Amendment Act 1973.

⁹ The Acts Amendment (Financial Administration and Audit) Act 1985 s. 4 was a transitional provision that is of no further effect.

¹⁰ The Taxation Administration (Consequential Provisions) Act 2002 s. 3 and 4 and Pt. 4 read as follows:

}

3. Relationship with other Acts

The Taxation Administration Act 2003 is to be read with this Act as if they formed a single Act.

4. Meaning of terms used in this Act

The Glossary at the end of the Taxation Administration Act 2003 defines or affects the meaning of some of the words and expressions used in this Act and also affects the operation of other provisions.

Part 4 ¾ Transitional provisions

Division 1 ¾ Interpretation

33. Definitions

In this Part ¾

}commencement day~ means the day on which the Taxation Administration Act 2003 comes into operation;
}old Act~ means ¾
(a) an Act repealed by section 5;
(b) the old Stamp Act; or
(c) section 41 of the Metropolitan Region Town Planning Scheme Act 1959 as in force immediately before the commencement day;
}old Stamp Act~ means the Stamp Act 1921 as in force immediately before the commencement day;
}substantive provisions~, in relation to an old Act, means the provisions of the old Act other than those dealing with matters dealt with in the Taxation Administration Act 2003.
Division 2 ¾ General transitional provisions
34. General transitional arrangements

(1) Section 37(1) of the Interpretation Act 1984, except paragraphs (a) and (b), does not apply in relation to the repeal of an old Act.

(2) The repeal of an old Act does not, unless the contrary intention appears ¾

(a) affect any right, interest, title, power or privilege created, acquired, accrued, established or exercisable or any status or capacity existing prior to the repeal;
(b) affect any duty, obligation, liability, or burden of proof imposed, created, or incurred prior to the repeal;
(c) subject to section 11 of The Criminal Code and section 10 of the Sentencing Act 1995, affect any penalty or forfeiture incurred or liable to be incurred in respect of an offence committed against the old Act; or
(d) affect any investigation, legal proceeding or remedy in respect of any such right, interest, title, power, privilege, status, capacity, duty, obligation, liability, burden of proof, penalty or forfeiture.
(3) Subject to subsections (4) and (5) ¾
(a) a right, interest, title, power, privilege, duty, obligation, liability or burden of proof referred to in subsection (2)(a) or (b) may be exercised or enforced;
(b) a penalty or forfeiture referred to in subsection (2)(c) may be imposed and enforced; and
(c) an investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued, or enforced,
as if the substantive provisions of the relevant old Act ¾
(d) had not been repealed;
(e) were a taxation Act for the purposes of the Taxation Administration Act 2003; and
(f) had been amended to make any modifications necessary for this section to have effect.
(4) If an objection, appeal or other legal proceeding (the }action~) was instituted under an old Act and was not finally determined before the commencement day ¾
(a) the action may be continued;
(b) any requirement to pay interest on an amount of tax determined in the action to have been overpaid applies and may be enforced;
(c) any penalty may be imposed and enforced; and
(d) any decision, order or determination made in the action has effect, and may be enforced,
as if this Act and the taxation Acts had not commenced.

(5) If the time limited by an old Act for doing anything is longer than the time limited by a taxation Act for doing the equivalent thing under that Act, then in relation to a matter to which subsection (3) applies, the time limited under the old Act applies in relation to the doing of the thing under the taxation Act.

(6) If the time limited by an old Act for commencing proceedings in relation to an offence under that Act is shorter than the 5 year period limited by section 111 of the Taxation Administration Act 2003, then despite section 111, proceedings in relation to an offence under the old Act (including an offence under a provision of the old Act that is continued in force under this Part) cannot be commenced after the expiry of the shorter period provided for by the old Act.

(7) In this section a reference, in relation to the Stamp Act 1921, to the repeal of the old Act is a reference to the amendment of the Act by the Stamp Amendment Act 2003.

35. Commissioner not to increase tax liability

Despite Part 3 Division 1 of the Taxation Administration Act 2003, the Commissioner must not make a reassessment that increases the amount of tax a person is liable to pay in relation to anything that happened before the commencement day if the reassessment could not have been made under the relevant old Act.

36. Delegations

A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the Taxation Administration Act 2003.

Division 3 ¾ Debits tax
37. Certificates of exemption from tax (Debits Tax Assessment Act 1990, s. 11)

(1) A certificate issued under section 11 of the Debits Tax Assessment Act 1990 and in force immediately before the commencement day continues in force on and after that day as a certificate issued under section 10 of the Debits Tax Assessment Act 2002.

(2) Where section 13(1) of the Debits Tax Assessment Act 2002 applies in relation to a certificate issued under section 11 of the Debits Tax Assessment Act 1990 the Commissioner cannot make a reassessment of the amount of debits tax payable on a debit for the purpose of giving effect to that section more than 3 years after ¾

(a) if the financial institution has recovered the amount of the debits tax paid on the debit from the customer ¾ the date on which that amount was recovered; or
(b) otherwise ¾ the date on which the debits tax on the debits was paid.
Division 4 ¾ Land tax
38. Exemptions for certain home unit owners (Land Tax Assessment Act 1976, s. 19)

If the amount of land tax payable on land for the financial year commencing on 1 July 2001 was assessed under section 19 of the Land Tax Assessment Act 1976, then on and after the commencement day section 16 of the Land Tax Assessment Act 2002 applies in relation to that land as if that assessment had been made under section 16.

39. Inner city residential property rebate (Land Tax Assessment Act 1976, s. 23AB)

A notice given by the Commissioner under section 23AB(7) of the Land Tax Assessment Act 1976 and in force immediately before the commencement day continues in force on and after that day as a notice under section 28(4) of the Land Tax Assessment Act 2002.

40. Land tax relief Acts

Despite ¾

(a) the repeal of the Land Tax Assessment Act 1976 and Land Tax Act 1976; and
(b) the amendment of section 41 of the Metropolitan Region Town Planning Scheme Act 1959,
on and after the commencement day the Land Tax Relief Act 1991 and Land Tax Relief Act 1992 apply as if the substantive provisions of the Acts mentioned in paragraphs (a) and (b) ¾
(c) had not been repealed;
(d) were a taxation Act for the purposes of the Taxation Administration Act 2003; and
(e) had been amended to make any modifications necessary for this section to have effect.
Division 5 ¾ Pay-roll tax
41. Treatment of certain contributions (Pay-roll Tax Assessment Act 1971, Sch. 2 cl. 5)

Despite the repeal of the Pay-roll Tax Assessment Act 1971, Schedule 2 clause 5 of that Act continues to apply on and after the commencement day in relation to contributions wholly or partly in respect of services performed or rendered before 1 July 1997 as if that Act had not been repealed.

42. Reassessments and refunds (Pay-roll Tax Assessment Act 1971, s. 19)

Despite sections 16(3), 20(3) and 22(4) of the Pay-roll Tax Assessment Act 2002 and section 16(1)(a) of the Taxation Administration Act 2003, the Commissioner is not required to make a reassessment of the amount of pay-roll tax payable by an employer in respect of wages paid or payable before the commencement day unless an application for a reassessment is made within 2 years after the tax was paid.

Division 6 ¾ Stamp duty
43. Adhesive stamps (Stamp Act 1921, s. 15, 21 and 23)

(1) Despite its repeal by the Stamp Amendment Act 2003, section 15 of the old Stamp Act continues in force for 12 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day.

(2) Despite their repeal by the Stamp Amendment Act 2003, sections 21 and 23 of the old Stamp Act continue in force for 3 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day.

(3) If adhesive stamps affixed to an instrument have been cancelled in accordance with the old Stamp Act (including the provisions of the old Stamp Act continued in force by subsections (1) and (2)) the instrument is taken to have been endorsed in accordance with section 17C of the Stamp Act 1921.

44. Printing of }Stamp Duty Paid~ on cheques (Stamp Act 1921, s. 52)

(1) An authorisation of a financial institution granted under section 52 of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom an authorisation continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the authorisation was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

45. First home owners ¾ reassessment (Stamp Act 1921, s. 75AG)

Despite section 17(1) of the Taxation Administration Act 2003, if property that included a dwellinghouse was conveyed or transferred before the commencement day, an application for a reassessment of the duty payable on the conveyance or transfer on the basis that a rebate under section 75AG of the old Stamp Act should have been, but was not, allowed cannot be made more than 12 months after the date of the original assessment.

46. Reassessment of duty on grant or transfer of vehicle licences (Stamp Act 1921, s. 76C(18) and (19), 76CA(3a) and 76CB(9))

(1) This section applies in relation to a grant or transfer of a licence that occurred before the commencement day.

(2) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should not have been paid because ¾

(a) in the case of a grant ¾ no vehicle licence fee was payable under the Road Traffic Act 1974 in respect of the licence; or
(b) in the case of a transfer ¾ had the transferee applied for the licence on the date of the transfer no vehicle licence fee would have been payable under the Road Traffic Act 1974,
cannot be made more than 15 months after the licence was granted or transferred.

(3) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty paid on the transfer of a licence on the basis that the duty should have been, but was not, charged in accordance with item 6 of the Second Schedule to the old Stamp Act because the transfer did not pass a beneficial interest, cannot be made more than 12 months after the licence was transferred.

(4) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should have been, but was not, assessed on the net market value of the vehicle (as defined in section 76CB of the old Stamp Act), cannot be made more than 12 months after the licence was granted or transferred.

47. Alternative to stamping individual insurance policies (Stamp Act 1921, s. 95A)

(1) A permission granted under section 95A of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

48. Workers' compensation insurance (Stamp Act 1921, s. 97 and item 16 of the Second Schedule)

(1) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the issue or renewal of a policy of insurance that occurred before the commencement day on the basis that the duty was assessed under item 16(1)(a)(i) of the Second Schedule to the old Stamp Act but should have been assessed under item 16(1)(a)(ii), cannot be made more than 2 years after the beginning of the insurance policy's cover period.

(2) Despite the amendment of Schedule 2 item 16(1)(a) of the Stamp Act 1921, on and for 12 months after the commencement day ¾

(a) the reference in Schedule 2 item 16(1)(a)(i)(A) to the Pay-roll Tax Assessment Act 2002 includes a reference to the Pay-roll Tax Assessment Act 1971; and
(b) the reference in Schedule 2 item 16(1)(a)(i)(B) to section 39 or 40 of the Pay-roll Tax Assessment Act 2002 includes a reference to section 10 of the Pay-roll Tax Assessment Act 1971.
49. Payment of duty by returns (Stamp Act 1921, s. 112V)

(1) A permission granted under section 112V of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

Soil and Land Conservation Act 1945 - NOTES.pdf