Western Australian Current Acts Western Australian Current Acts (1) The Commissioner,
on the application of a person that has paid or is liable to pay foreign
landholder duty, must reassess the liability to foreign landholder duty on an
acquisition if the liability is affected by section 205ZN, 205ZO or 205ZP.
(2) An application for
reassessment under this section must be made in the approved form.
(3) The limitations as
to time in the Taxation Administration Act section 17 do not apply in respect
of a reassessment because of section 205ZO or 205ZP.
[Section 205ZR inserted: No. 24 of 2018 s. 8.]
[Heading inserted: No. 24 of 2018 s. 8.]