Western Australian Current Acts Western Australian Current Acts (1) If a Bill that
would amend a taxation Act is before the Legislative Assembly or Legislative
Council the Minister may, by notice published in the Gazette , determine
specified provisions of the Bill, as introduced into that House, to be
pre-enactment provisions for the purposes of section 133.
(2) The Minister may
determine provisions of a Bill to be pre-enactment provisions if, and only if,
they would —
(a)
amend a taxation Act to do one or more of the following —
(i)
reduce an amount or rate of tax (including by reducing it
to zero);
(ii)
change or remove a tax threshold;
(iii)
expand the class of persons, acts, matters or things in
respect of whom or which a concession or exemption applies;
(iv)
introduce a concession or exemption;
(v)
effect a change that will have the same effect as making
an amendment of a kind described in subparagraphs (i) to (iv);
or
(b)
amend a taxation Act to make amendments necessary or convenient to be made for
the purpose of giving effect to an amendment of a kind described in paragraph
(a); or
(c) make
provision for the commencement or application of amendments of the kind
described in paragraphs (a) and (b) or for transitional matters relating to
them.
[Section 130 inserted: No. 31 of 2008 s. 28.]