Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 197

197 .         Further matter to be considered by the Commissioner

                Despite section 195(3)(a) or  196(3), the Commissioner is not to make a reassessment of the duty under that provision unless the Commissioner is also satisfied that the rescission, annulment or other termination of the agreement was not part of a scheme or arrangement under which the object of the agreement has been or may be achieved in another way.