Western Australian Current Acts Western Australian Current Acts (1) This section
applies if —
(a) an
assessment of duty is made in relation to a relevant acquisition (the main
acquisition ) of an interest in a landholder; and
(b)
after the assessment is made, 1 or more other acquisitions of interests in
entities occur; and
(c) as a
result of the occurrence of the acquisition or acquisitions referred to in
paragraph (b), there is a change in the amount of duty chargeable in relation
to the main acquisition because any of the following occurs —
(i)
an entity becomes a linked entity in respect of the
landholder in relation to the main acquisition under section 156A(3);
(ii)
section 204A(2) becomes applicable, in relation to the
main acquisition, to a fixed infrastructure access right to which the
landholder or a linked entity in respect of the landholder is entitled;
(iii)
section 204B(1) becomes applicable, in relation to the
main acquisition, to a fixed infrastructure statutory licence to which the
landholder or a linked entity in respect of the landholder is entitled.
(2) Subject to the
Taxation Administration Act section 17, the Commissioner must make any
reassessment necessary as a result of the change in amount of duty chargeable
referred to in subsection (1)(c).
[Section 204H inserted: No. 12 of 2019 s. 100.]
[Heading inserted: No. 24 of 2018 s. 8.]
[Heading inserted: No. 24 of 2018 s. 8.]