Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 135C

135C .         Provisions about tax relief declarations and instruments of amendment or revocation

        (1)         Before making a tax relief declaration or an instrument amending or revoking a tax relief declaration, the Treasurer must consult the Minister.

        (2)         A tax relief declaration, or an instrument amending or revoking a tax relief declaration, is subsidiary legislation for the purposes of the Interpretation Act 1984 .

        [Section 135C inserted: No. 1 of 2022 s. 6.]