📘 Taxation Legislation Amendment Act (No. 2) 2015
008 of 2015Assented 9 March 2015
The Taxation Legislation Amendment Act (No. 2) 2015 amends several Western Australian taxation acts, including the Duties Act 2008, Land Tax Assessment Act 2002, Pay-roll Tax Assessment Act 2002, and Taxation Administration Act 2003. It introduces provisions related to 'relevant bodies' and 'beneficial body determinations' for tax exemptions.
Impact
The Act affects industrial associations, political parties, professional associations, and other bodies seeking tax exemptions. It introduces a process for these bodies to apply for a 'beneficial body determination' to maintain or gain tax-exempt status, potentially impacting their financial obligations.
Sectors
financepublic_sector
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