Western Australian Current Acts Western Australian Current Acts (1) An application may
be made to the Minister for a determination under section 42C that a relevant
body is a beneficial body for the purposes of the taxation Acts if —
(a) the
Commissioner has (the decision ) —
(i)
refused to give an exemption under section 41(2); or
(ii)
revoked an exemption under section 41(7);
and
(b) that
decision is made solely on the ground that the applicant for the exemption, or
the subject of the revoked exemption, is a relevant body referred to in
section 42A(c), (d), (e) or (f).
(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 2003 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 2003 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 42B inserted: No. 8 of 2015 s. 14.]