Western Australian Current Acts

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DUTIES ACT 2008 - SECT 265

265 .         Revocation of exemption by Commissioner

                If the Commissioner determines that an exempt relevant transaction is part of a scheme or arrangement entered into, or carried out, by a person —

            (a)         for a purpose of avoiding or reducing any liability of a person for duty; or

            (b)         for the sole or dominant purpose of avoiding or reducing any liability of a person for tax other than duty,

                the Commissioner may revoke the exemption for the transaction.

        [Section 265 amended: No. 12 of 2019 s. 126.]



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