Western Australian Numbered Acts

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REVENUE LAWS AMENDMENT ACT 2012 (NO. 29 OF 2012) - SECT 10

10 .         Section 13 amended

        (1)         In section 13(2)(b) delete “subsection (3)” and insert:


                subsection (6A)(a)


        (2)         Delete section 13(3).

        (3)         In section 13(5)(b) after “Commissioner” insert:


                under subsection (6A)(b)


        (4)         After section 13(5) insert:


        (6A)         The Commissioner —

            (a)         may approve of the applicant complying with subsection (1) for a period of less than 6 months if, in the Commissioner’s opinion, there are good reasons why the applicant cannot comply with subsection (1) for a period of 6 months; and

            (b)         may approve of the applicant complying with subsection (4) within a period of more than 12 months if, in the Commissioner’s opinion, there are good reasons why the applicant cannot comply with subsection (4) within a period of 12 months.


        (5)         After section 13(6) insert:


        (7)         The Commissioner may exercise a power under subsection (6A) or (6) at any time including at a time when the applicant has not complied with a residence requirement.

        (8)         If the Commissioner exercises a power under subsection (6A), the required residence period or take-up period, as the case requires, is taken always to have been the period approved by the Commissioner.

        (9)         If the Commissioner exercises a power under subsection (6), the applicant is taken always to have been exempt from the residence requirements.


        (6)         After section 13(6)(a) insert:


                and




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