Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
may, by notice to a person (whether as principal or as an agent or trustee and
whether or not the person is an employer) require the person to lodge a return
or a further or fuller return.
(2) The person must
lodge the return in accordance with any requirements set out in the notice and
within the time specified in the notice.
Penalty: a fine of $5 000.
[Section 28 amended: No. 15 of 2010 s. 19.]