Western Australian Consolidated Acts

PARKS AND RESERVES ACT 1895 - SECT 17

17 .         Exemption from State taxation in relation to dissolution of Boards that are bodies corporate

        (1)         In this section —

        State tax includes duty chargeable under the Duties Act 2008 and any other tax, duty, fee, levy or charge under a law of the State.

        (2)         State tax is not payable in relation to —

            (a)         anything that occurs because of the dissolution of a Board under section 3(7); or

            (b)         anything done (including a transaction entered into or an instrument or document of any kind made, executed, lodged or given) under regulations made under section 16, or for a purpose connected with or arising out of the dissolution of a Board under section 3(7).

        (3)         The Treasurer or a person authorised by the Treasurer may certify in writing that —

            (a)         a specified thing occurred because of the dissolution of a Board under section 3(7); or

            (b)         a specified thing was done under regulations made under section 16, or for a purpose connected with or arising out of the dissolution of a Board under section 3(7),

                and such a certificate is conclusive evidence of that fact, unless the contrary is shown.

        [Section 17 inserted by No. 76 of 2003 s. 16; amended by No. 12 of 2008 Sch. 1 cl. 26.]