Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 135D

135D .         Procedural requirements for declared tax relief measure

        (1)         If a tax relief declaration is in operation, the Commissioner may approve any procedural requirements that the Commissioner considers are necessary to enable the proper administration of a tax relief measure set out in the declaration (for example, requirements relating to applications or the provision of information and evidence).

        (2)         An approval under subsection (1) must be published on the Commissioner’s website.

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