Western Australian Consolidated Acts Western Australian Consolidated Acts The Commissioner may
exempt from ad valorem duty any instrument that the Commissioner is satisfied
is an instrument —
(a) by
which money or property is given or agreed to be given to; or
(b)
which establishes or regulates or relates to the establishment or regulation
of,
any fund or scheme
established for the principal purpose of making provision by way of
superannuation payments, annuities, pensions, gratuities, allowances, lump sum
payments, benefits, assistance or the like for the directors, officers,
servants or employees of any employer or employers on the termination of their
office or service, whether by death or otherwise, or on their withdrawal from
membership of that fund or scheme or during their incapacity for work
attributable to illness or accident or for the widows, widowers, surviving de
facto partners of 2 years or children or dependants or legal personal
representatives of any of those directors, officers, servants or employees or
for any persons duly selected or nominated for that purpose pursuant to the
provisions of that fund or scheme.
[Section 75AB inserted by No. 37 of 1979
s. 51; amended by No. 81 of 1984 s. 25; No. 2 of 2003
s. 62; No. 28 of 2003 s. 189.]