Anti-avoidance provisions: Portal Guide

Find out if the Commissioner would apply general anti-avoidance provisions to a scheme.

Submit a pre-determination request for a proposed scheme under section 269(2) of the Duties Act 2008 to verify whether the Commissioner would apply the general anti-avoidance provisions under section 270 of the Duties Act to the scheme. To do so, select Anti-avoidance Provisions from the Our Services section of the home page.

Step 1: Anti-avoidance provisions

Enter a description of the proposed scheme in the box provided.

Step 2: Upload the application or request form

In this section, you will be provided a list of required documents for your particular transaction. You also have the option to upload other supporting documents to support your lodgement.

Clicking on the document name will open the relevant RevenueWA form, which you can complete, save to your computer the upload to the portal.

Select the Document type from the dropdown list. Locate the file on your device and click Upload. Complete this for all your related documents.

Step 3: Lodge request

At any time before lodging a transaction, you can click Save for later to save your progress.

After clicking Lodge to lodge the transaction with RevenueWA, you will receive an electronic declaration which you must accept for the lodgment to be successful. You will then receive a Lodgment is successful notification which allows you to download or print your Electronic Lodgment Form.

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