Western Australian Current Acts

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DUTIES ACT 2008 - SECT 146

146 .         Other provisions about first home owner concessions

                For the purposes of this Division and for the purposes of applying the Taxation Administration Act in relation to the operation of this Division —

            (a)         the FHOG Act is to be treated as if it were a taxation Act; and

            (b)         the FHOG Act applies to and in relation to an application under this Division, to the extent that it can be applied for those purposes, as if —

                  (i)         a reference in the FHOG Act to an application or an applicant were a reference to the application or applicant under this Division; and

                  (ii)         the reference in the FHOG Act section 37(1)(a) to functions of the Commissioner were a reference to functions of the Commissioner related to an application under this Division;

                and

            (c)         this Act and the Taxation Administration Act apply in relation to any information given to the Commissioner for the purposes of the FHOG Act by a person who is an applicant under this Division as if the information had been given to the Commissioner for the purposes of this Division.

        [Section 146 amended: No. 12 of 2019 s. 52.]

[Division 4A (s. 147A-147G) deleted: No. 16 of 2022 s. 21.]



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