Western Australian Numbered Acts

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DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 180

180 .         Application to Commissioner for determination of liability

        (1)         A person mentioned in subsection (2) may, within 2 months after the day on which an acquisition of an interest in an entity occurs, apply to the Commissioner for a determination whether any liability has arisen under this Chapter in respect of the acquisition.

        (2)         The persons that may apply are —

            (a)         any person that by the acquisition acquires an interest in the entity; or

            (b)         any person that may be taken into account under section 163 or  164 as being related for the purposes of the acquisition to a person referred to in paragraph (a); or

            (c)         if the entity is a corporation, the corporation; or

            (d)         if the entity is a unit trust scheme, the trustee of the scheme.

        (3)         An application under subsection (1) must be made in the approved form.

        (4)         Where an application is made under subsection (1) —

            (a)         the Commissioner is to make the requested determination; and

            (b)         any liability of a person under section 200 in respect of the acquisition ceases unless it is revived under section 182(5),

                but the obligation imposed by paragraph (a) is qualified so far as it is inconsistent with the exercise of a power conferred on the Commissioner by section 182(1) or (4).



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