Western Australian Current Acts Western Australian Current Acts (1) An application may
be made to the Minister for a determination under section 96C that a relevant
body is a beneficial body for the purposes of the taxation Acts if —
(a) the
Commissioner has decided (the decision ) that —
(i)
a dutiable transaction is not an exempt transaction under
section 95; or
(ii)
an acquisition is not exempt under section 168(3) because
the transfer referred to in that section would not be an exempt transaction
under section 95;
and
(b) that
decision is made solely on the ground that the person liable to pay duty on
the dutiable transaction, or who would be liable to pay duty on the transfer,
is —
(i)
a relevant body referred to in section 96A(c), (d), (e)
or (f); or
(ii)
related to such a relevant body as referred to in
section 95(3).
(2) An application
referred to in subsection (1) can be made only if —
(a) an
objection was made to the decision and the objection and any subsequent review
proceedings are exhausted, discontinued or finally determined; or
(b)
under the Taxation Administration Act section 34B —
(i)
all rights of objection or review conferred by that Act
in respect of the decision have been surrendered; or
(ii)
an objection to the decision has been determined and all
rights to take review proceedings on the Commissioner’s decision on the
objection have been surrendered.
(3) However, an
application referred to in subsection (1) cannot be made if the decision was
made, or confirmed, on a reassessment made on an application made by the
taxpayer —
(a)
under the Taxation Administration Act section 16(2)(b); and
(b)
after the right to object to the original assessment had expired.
(4) An application
referred to in subsection (1) must be made within 60 days after subsection (2)
first applies in respect of the decision.
[Section 96B inserted: No. 8 of 2015 s. 6;
amended: No. 12 of 2019 s. 35.]