Western Australian Consolidated Acts Western Australian Consolidated Acts Despite anything to
the contrary in this Part, duty is not chargeable on a hire of goods in
respect of —
(a) any
hiring charges received by a commercial hire business on or after
1 January 2007; or
(b) any
hiring charges paid or payable by a hirer on or after
1 January 2007.
[Section 112 inserted by No. 31 of 2006
s. 9.]
[Heading inserted by No. 66 of 2003
s. 85.]