Western Australian Current Acts Western Australian Current Acts The dutiable value of
a dutiable transaction for a business asset is to be determined —
(a)
under section 83 if —
(i)
the business asset is a business licence referred to in
paragraph (b) of the definition of that term in section 79; and
(ii)
the asset is of a Western Australian business referred to
in paragraph (c) of the definition of that term in section 79;
or
(b)
under section 84 if the business asset is a business licence referred to in
paragraph (a) of the definition of that term in section 79; or
(c)
under section 85 or 86, as is relevant; or
(d) if
the Commissioner decides that it is not appropriate to determine the dutiable
value of a dutiable transaction for business assets under any of those
sections, on such other basis as the Commissioner decides is appropriate.