Western Australian Consolidated Acts (1) An application for
an exemption under section 75F is to be made in an approved form by the
person acquiring the farming property or partnership interest or, if there is
more than one such person, by all of them.
(2) Despite
section 17(1) of the Taxation Administration Act 2003 , an
application for a reassessment of the duty payable on an instrument to which
this Part applies on the basis that an exemption under section 75F should
have been, but was not, granted in relation to the instrument cannot be made
more than 12 months after the day on which the instrument was stamped.
[Section 75H inserted by No. 2 of 2003
s. 72; amended by No. 66 of 2003 s. 45.]