Western Australian Current Acts Western Australian Current Acts A reference to a
relevant body is to any of the following —
(a) a
political party;
(b) an
industrial association;
(c) a
professional association;
(d) a
body, other than a body referred to in paragraph (a), (b), (c) or (e), that
promotes trade, industry or commerce, unless the main purposes of the body are
charitable purposes that fall within the first 3 categories (being relief of
poverty, advancement of education and advancement of religion) identified by
Lord Macnaghten in Commissioners for Special Purposes of Income Tax v Pemsel
[1891] AC 531 as developed by the common law of Australia from time to time;
(e) a
body that is a member of a class of bodies prescribed for the purposes of this
paragraph;
(f) a
body that —
(i)
is a member of a group, as defined in the
Pay-roll Tax Assessment Act 2002 Glossary, of which a body referred to in
another paragraph is also a member; or
(ii)
is a related body corporate, as defined in the
Corporations Act section 9, of a body referred to in another paragraph; or
(iii)
has as its sole or dominant purpose or object the
conferral of a benefit, whether financial or non-financial, on a body referred
to in another paragraph.
[Section 96A inserted: No. 8 of 2015 s. 6.]