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.

 

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