The Tax Institute welcomes the opportunity to make a submission to the Western Australia Department of Finance (Department) in relation to draft Revenue Ruling DA 19.2 Applying for a Connected Entities Exemption (draft Ruling).
In the development of this submission, we have closely consulted with our Western Australia State Taxes Committee to prepare a considered response which represents the views of the broader membership of The Tax Institute.
Our comments are set out below for the Department’s consideration. All legislative references are to the Duties Act 2008 (WA), unless otherwise indicated.
The Tax Institute
Assistant Director, Legislation Services
Department of Finance Western Australia
Julie Abdalla, FTI
Tax Counsel, The Tax Institute
(02) 8223 0058