Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 262

262 .         Application for exemption

        (1)         In this section —

        “exemption application” means an application for an exemption.

        (2)         An exemption application for a relevant transaction cannot be made by applying under the Taxation Administration Act for a reassessment for the transaction.

        (3)         An exemption application for a relevant transaction must be made —

            (a)         within 12 months after the date of the transaction; and

            (b)         by lodging an application in the approved form.