Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 (NO. 48 OF 2002) - SECT 38

38 .         Exclusion from groups

        (1)         The Commissioner may exclude a person from a group under section 31(4) , 32(3) or 35(2) on receiving an application from the person or on his or her initiative.

        (2)         However, a corporation cannot be excluded from a group if it is related, within the meaning of section 50 of the Corporations Act, to another corporation which is a member of the group.

        (3)         An application for exclusion must —

            (a)         set out the grounds on which it is made; and

            (b)         include a statement of the circumstances giving rise to those grounds.

        (4)         An exclusion takes effect on the date specified in the notice of exclusion and continues in force until it is revoked.

        (5)         The date specified as the date on which the exclusion takes effect may be the date of the notice or an earlier date.

        (6)         The Commissioner may revoke an exclusion at any time by giving notice of the revocation to the person or persons excluded from a group.

        (7)         A person who is excluded from a group must notify the Commissioner immediately if there is a material change in the circumstances set out in the statement under subsection (3)(b).