Taxation Administration Act 2003 (WA)

Western Australia Taxation Administration Act 2003 Western Australia Taxation Administration Act 2003 Contents Part 1 — Preliminary 1. Short title 1 2. Commencement 1 3. 1M, 1MC Taxation Acts 1 4. Terms used (Glossary) 1 5. 1MC Crown bound 1 Part 2 — Tax administration generally 6. 1MC Commissioner of State Revenue 1 7. Commissioner's functions as to taxation Acts 1 8. Commissioner may perform investigators' functions 1 9. Commissioner, judicial notice of appointment and signature 1 10. 1M, 1MC Delegation by Commissioner 1 11. 1MC Tax investigators 1 12. Appointed representatives for court proceedings 1 Part 3 — Assessments of tax Division 1 — Assessments 13. Assessments 1 14. Self‑assessments 1 15. Official assessments 1 16A. Interim assessments 1 16. Reassessments 1 17. Time limits on reassessments 1 18. Effect of reassessment 1 18A. Withdrawal of assessments 1 19. Assessments based on estimated or suspected liability 1 20A. Compromise assessments 1 20. Assessments when instrument misleading or unavailable 1 21. Ascertaining value of property, consideration or benefit 1 22. Commissioner's power to have valuation made 1 23A. Recovery of valuation costs 1 Division 2 — Assessment notices and returns 23. Assessment notices 1 24. Form of assessment notice 1 25. Statement of grounds of assessment 1 Division 3 — Penalty tax 26. Penalty tax for contravention of taxation Act 1 27A. Penalty tax for undervaluation 1 27. Penalty tax for late payment 1 28. Limitation on amount of penalty tax 1 29. Remitting penalty tax 1 30. Practice for remitting penalty tax 1 Part 4 — Objections and review proceedings Division 1 — Procedures and restrictions 31. Procedure for challenging assessments 1 32. Objections to land valuations 1 33. Continuing obligation to pay assessed tax 1 34A. Beneficial body determinations 1 34B. Surrender of right of objection or review 1 Division 2 — Objections 34. Right to object 1 35. Form of objection 1 36. Time for lodging objection 1 37. Consideration of objections 1 38. Time limit for determining objections 1 39. Reassessment on determination of objection 1 Division 3 — Reviews and stated cases 40. Right of review by State Administrative Tribunal 1 42. Time for review 1 43. 1MC Proceedings before State Administrative Tribunal 1 43A. Appeal from decision of State Administrative Tribunal 1 44. Cases stated by Commissioner 1 Part 5 — Payment and refund of tax Division 1 — Payment 45. When tax is due for payment 1 46. Allocation of payment 1 47. Arrangements for instalments and extensions of time 1 48. No action to compel approval of tax payment arrangement 1 Division 2 — Special tax return arrangements 49. Approval of special tax return arrangements 1 50. Content of special tax return arrangement 1 51. Improper endorsement or certification of instrument 1 52. Lodging returns under special tax return arrangement 1 53. Amendment or cancellation of arrangement 1 Division 3 — Refunds of tax 54. Refunds 1 54A. Interest on refunds resulting from proceedings under Valuation of Land Act 1978 1 55A. Unused credit 1 55. Refunds or credits to be passed on to third parties in some cases 1 Division 4 — Power to waive or write off liability 56. Waiving tax 1 57. Writing off tax liability 1 58. Powers subject to Financial Management Act 2006 1 59. No action to compel waiver or writing off 1 Part 6 — Recovery of tax Division 1 — Recovery generally 60. 1MC Recovery of unpaid tax 1 61. Power of court to order payment of tax 1 62. This Part applies to tax and also costs and interest 1 63. Recovery in cases of joint liability 1 64. Notice of administrator's appointment 1 65. Recovery from garnishee 1 66. Recovery from partnerships 1 67. Recovery from directors of body corporate 1 68. Director or body corporate may apply to Supreme Court to set aside s. 67 notice 1 69. Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax 1 70. On s. 68 application, court may set aside s. 67 notice etc. 1 71. Effect of order setting aside s. 67 notice 1 72. Dismissal of s. 68 application 1 73. Order under s. 69 or 70 may be subject to conditions 1 74. Costs where applicant successful 1 75. Period for complying with s. 67 notice if s. 68 application made 1 Division 2 — Charges on land 76A. Terms used 1 76. 1MC Charge on land to secure land tax 1 77. 1MC Charge on land to secure stamp duty 1 77A. Charge on land to secure transfer duty or landholder duty 1 78. Charge on subsequent mining tenement 1 79. Priority of charge 1 80. Certificate as to charge to secure unpaid land tax 1 81. Withdrawal of memorial to be given when tax paid 1 82. Memorials etc. affecting TLA land or real property, lodging etc. 1 83. Memorials affecting mining tenements, lodging etc. 1 84. Mortgagees to be notified if memorial registered 1 85. Orders for sale of land 1 86. Means of enforcement not limited to charge 1 Part 7 — Tax records 87. How long tax records to be kept 1 88. Form of tax records 1 89. Where tax records to be kept 1 90. Failure to keep proper tax records 1 91. General and specific exemptions 1 Part 8 — Investigations Division 1 — Investigations 92. Investigations, purposes of 1 93. Investigations for purposes of recognised revenue laws 1 Division 2 — Obtaining tax records and other information 94. Power to require person to provide information 1 95. Power to require person to attend for examination 1 96. Power to retain documents and other records 1 97. Recording proceedings under s. 95 1 Division 3 — Access to premises 98. Power to enter premises 1 99. Powers of investigator while on premises 1 100. Warrants to enter premises 1 101. Use of force 1 Division 4 — General provisions 102. Complying with requirements to provide information 1 103. Legal professional privilege 1 104. Interaction with other Acts 1 Part 9 — Offences 105. General penalty provision 1 106. Evasion of tax 1 107. False or misleading information 1 108. Obstructing or misleading investigator 1 109. Offence by body corporate 1 110. Criminal penalties not to affect civil liabilities 1 111. Time for commencing prosecutions 1 112. Authority required for prosecution 1 113. General defence 1 Part 10 — Miscellaneous Division 1 — Confidentiality 114. 1M, 1MC Duty of confidentiality 1 Division 2 — Service of documents 115. Service on Commissioner 1 116. Service on agent or representative of taxpayer 1 117. Method of service by Commissioner 1 118. This Division in addition to other laws about service 1 Division 3 — Evidentiary provisions 119. Evidentiary value of assessment notice 1 120. Evidentiary value of copies and reproductions of documents 1 121. Evidentiary certificates 1 122. Extracts from register of delegates 1 123. Averments in charges 1 124. Presumption of regularity 1 Division 4 — Exemption from personal liability 125. 1MC Exemption from personal liability 1 Division 5 — Regulations, practices and forms 126. Regulations 1 127. Practices 1 128. Forms 1 Division 6 — Early operation of certain amendments to taxation Acts 129. Terms used 1 130. Determination of pre‑enactment provisions 1 131. Duration of determination notice 1 132. Amendment and replacement of determination notice 1 133. Effect of pre‑enactment provisions 1 134. Review of Division 1 Division 7 — Emergency tax relief measures 135. Tax relief measures 1 135A. Treasurer may declare tax relief measure due to emergency 1 135B. Amendment and revocation of tax relief declaration 1 135C. Provisions about tax relief declarations and instruments of amendment or revocation 1 135D. Procedural requirements for declared tax relief measure 1 135E. Effect of tax relief declaration 1 135F. Reassessments and refunds 1 Part 11 — Transitional matters 136. Provisions for Revenue Laws Amendment Act 2013 Part 3 1 137. Provisions for Taxation Administration Amendment Act 2019 1 138. Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022 1 139. Transitional provision for Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 1 Glossary 1. 1M, 1MC Terms used 1 Notes Compilation table 1 Other notes 1 Defined terms Western Australia Taxation Administration Act 2003 An Act to provide for the administration and enforcement of legislation dealing with State taxation.