Western Australian Current Acts Western Australian Current Acts (1) This section
applies to a decision in respect of which an application may be made for a
beneficial body determination.
(2) If a taxpayer
gives written notice in respect of a decision to which this section applies to
the Commissioner to the effect that —
(a) the
taxpayer surrenders all rights of objection or review conferred by this Act in
respect of the decision, then the decision is not subject to objection or
review under this Act or to any other form of appeal or review; or
(b) an
objection to the decision having been determined, the taxpayer surrenders all
subsequent rights of review conferred by this Act in respect of the decision,
then the decision is not subject to review under this Act or to any other form
of appeal or review.
(3) Notice about a
decision cannot be given —
(a)
under subsection (2)(a) after the right to object to the decision under this
Act has expired; or
(b)
under subsection (2)(b) after the right to take review proceedings in respect
of the decision has expired.
[Section 34B inserted: No. 8 of 2015 s. 18.]