Fines, Penalties and Infringement Notices Enforcement Amendment (Taxation) Act 2012
Fines, Penalties and Infringement Notices Enforcement Amendment (Taxation) Act 2012
CONTENTS
1. Short title 2
2. Commencement 2
3. Act amended 2
4. Section 109 inserted 2
109. Imposition of tax 2
Fines, Penalties and Infringement Notices Enforcement Amendment (Taxation) Act 2012
No. 28 of 2012
An Act to amend the Fines, Penalties and Infringement Notices Enforcement Act 1994.
[Assented to 3 September 2012]
The Parliament of Western Australia enacts as follows:
1. Short title
This is the Fines, Penalties and Infringement Notices Enforcement Amendment (Taxation) Act 2012.
2. Commencement
This Act comes into operation as follows —
(a) sections 1 and 2 — on the day on which this Act receives the Royal Assent;
(b) the rest of the Act — when the Fines, Penalties and Infringement Notices Enforcement Amendment Act 2012 section 39 comes into operation.
3. Act amended
This Act amends the Fines, Penalties and Infringement Notices Enforcement Act 1994.
4. Section 109 inserted
After section 108 insert:
109. Imposition of tax
To the extent that any fee that the regulations prescribe under section 108 is a tax, the fee is imposed.