Western Australian Current Acts Western Australian Current Acts Despite
section 195(3)(a) or 196(2), the Commissioner is not to make a reassessment of
the duty under that provision unless the Commissioner is also satisfied that
the rescission, annulment or other termination of the agreement was not part
of a scheme or arrangement under which the object of the agreement has been or
may be achieved in another way.
[Section 197 amended: No. 12 of 2019 s. 94.]