Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      1M, 1MC Taxation Acts
            
   4.      Terms used (Glossary)
            
   5.      1MC Crown bound

   PART 2 -- Tax administration generally  

   6.      1MC Commissioner of State Revenue
            
   7.      Commissioner’s functions as to taxation Acts
            
   8.      Commissioner may perform investigators’ functions
            
   9.      Commissioner, judicial notice of appointment and signature
            
   10.     1M, 1MC Delegation by Commissioner
            
   11.     1MC Tax investigators
            
   12.     Appointed representatives for court proceedings

   PART 3 -- Assessments of tax

           Division 1 -- Assessments  

   13.     Assessments
            
   14.     Self-assessments
            
   15.     Official assessments
            
   16A.    Interim assessments
            
   16.     Reassessments
            
   17.     Time limits on reassessments
            
   18.     Effect of reassessment
            
   18A.    Withdrawal of assessments
            
   19.     Assessments based on estimated or suspected liability
            
   20A.    Compromise assessments
            
   20.     Assessments when instrument misleading or unavailable
            
   21.     Ascertaining value of property, consideration or benefit
            
   22.     Commissioner’s power to have valuation made
            
   23A.    Recovery of valuation costs

           Division 2 -- Assessment notices and returns  

   23.     Assessment notices
            
   24.     Form of assessment notice
            
   25.     Statement of grounds of assessment

           Division 3 -- Penalty tax  

   26.     Penalty tax for contravention of taxation Act
            
   27A.    Penalty tax for undervaluation
            
   27.     Penalty tax for late payment
            
   28.     Limitation on amount of penalty tax
            
   29.     Remitting penalty tax
            
   30.     Practice for remitting penalty tax

   PART 4 -- Objections and review proceedings

           Division 1 -- Procedures and restrictions  

   31.     Procedure for challenging assessments
            
   32.     Objections to land valuations
            
   33.     Continuing obligation to pay assessed tax
            
   34A.    Beneficial body determinations
            
   34B.    Surrender of right of objection or review

           Division 2 -- Objections  

   34.     Right to object
            
   35.     Form of objection
            
   36.     Time for lodging objection
            
   37.     Consideration of objections
            
   38.     Time limit for determining objections
            
   39.     Reassessment on determination of objection

           Division 3 -- Reviews and stated cases  

   40.     Right of review by State Administrative Tribunal
            
   42.     Time for review
            
   43.     1MC Proceedings before State Administrative Tribunal
            
   43A.    Appeal from decision of State Administrative Tribunal
            
   44.     Cases stated by Commissioner

   PART 5 -- Payment and refund of tax

           Division 1 -- Payment  

   45.     When tax is due for payment
            
   46.     Allocation of payment
            
   47.     Arrangements for instalments and extensions of time
            
   48.     No action to compel approval of tax payment arrangement

           Division 2 -- Special tax return arrangements  

   49.     Approval of special tax return arrangements
            
   50.     Content of special tax return arrangement
            
   51.     Improper endorsement or certification of instrument
            
   52.     Lodging returns under special tax return arrangement
            
   53.     Amendment or cancellation of arrangement

           Division 3 -- Refunds of tax  

   54.     Refunds
            
   54A.    Interest on refunds resulting from proceedings under Valuation of Land Act 1978
            
   55A.    Unused credit
            
   55.     Refunds or credits to be passed on to third parties in some cases

           Division 4 -- Power to waive or write off liability  

   56.     Waiving tax
            
   57.     Writing off tax liability
            
   58.     Powers subject to Financial Management Act 2006
            
   59.     No action to compel waiver or writing off

   PART 6 -- Recovery of tax

           Division 1 -- Recovery generally  

   60.     1MC Recovery of unpaid tax
            
   61.     Power of court to order payment of tax
            
   62.     This Part applies to tax and also costs and interest
            
   63.     Recovery in cases of joint liability
            
   64.     Notice of administrator’s appointment
            
   65.     Recovery from garnishee
            
   66.     Recovery from partnerships
            
   67.     Recovery from directors of body corporate
            
   68.     Director or body corporate may apply to Supreme Court to set aside s. 67 notice
            
   69.     Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax
            
   70.     On s. 68 application, court may set aside s. 67 notice etc.
            
   71.     Effect of order setting aside s. 67 notice
            
   72.     Dismissal of s. 68 application
            
   73.     Order under s. 69 or 70 may be subject to conditions
            
   74.     Costs where applicant successful
            
   75.     Period for complying with s. 67 notice if s. 68 application made

           Division 2 -- Charges on land  

   76A.    Terms used
            
   76.     1MC Charge on land to secure land tax
            
   77.     1MC Charge on land to secure stamp duty
            
   77A.    Charge on land to secure transfer duty or landholder duty
            
   78.     Charge on subsequent mining tenement
            
   79.     Priority of charge
            
   80.     Certificate as to charge to secure unpaid land tax
            
   81.     Withdrawal of memorial to be given when tax paid
            
   82.     Memorials etc. affecting TLA land or real property, lodging etc.
            
   83.     Memorials affecting mining tenements, lodging etc.
            
   84.     Mortgagees to be notified if memorial registered
            
   85.     Orders for sale of land
            
   86.     Means of enforcement not limited to charge

   PART 7 -- Tax records  

   87.     How long tax records to be kept
            
   88.     Form of tax records
            
   89.     Where tax records to be kept
            
   90.     Failure to keep proper tax records
            
   91.     General and specific exemptions

   PART 8 -- Investigations

           Division 1 -- Investigations  

   92.     Investigations, purposes of
            
   93.     Investigations for purposes of recognised revenue laws

           Division 2 -- Obtaining tax records and other information  

   94.     Power to require person to provide information
            
   95.     Power to require person to attend for examination
            
   96.     Power to retain documents and other records
            
   97.     Recording proceedings under s.

           Division 3 -- Access to premises  

   98.     Power to enter premises
            
   99.     Powers of investigator while on premises
            
   100.    Warrants to enter premises
            
   101.    Use of force

           Division 4 -- General provisions  

   102.    Complying with requirements to provide information
            
   103.    Legal professional privilege
            
   104.    Interaction with other Acts

   PART 9 -- Offences  

   105.    General penalty provision
            
   106.    Evasion of tax
            
   107.    False or misleading information
            
   108.    Obstructing or misleading investigator
            
   109.    Offence by body corporate
            
   110.    Criminal penalties not to affect civil liabilities
            
   111.    Time for commencing prosecutions
            
   112.    Authority required for prosecution
            
   113.    General defence

   PART 10 -- Miscellaneous

           Division 1 -- Confidentiality  

   114.    1M, 1MC Duty of confidentiality

           Division 2 -- Service of documents  

   115.    Service on Commissioner
            
   116.    Service on agent or representative of taxpayer
            
   117.    Method of service by Commissioner
            
   118.    This Division in addition to other laws about service

           Division 3 -- Evidentiary provisions  

   119.    Evidentiary value of assessment notice
            
   120.    Evidentiary value of copies and reproductions of documents
            
   121.    Evidentiary certificates
            
   122.    Extracts from register of delegates
            
   123.    Averments in charges
            
   124.    Presumption of regularity

           Division 4 -- Exemption from personal liability  

   125.    1MC Exemption from personal liability

           Division 5 -- Regulations, practices and forms  

   126.    Regulations
            
   127.     Practices
            
   128.    Forms

           Division 6 -- Early operation of certain amendments to taxation Acts  

   129.    Terms used
            
   130.    Determination of pre-enactment provisions
            
   131.    Duration of determination notice
            
   132.    Amendment and replacement of determination notice
            
   133.    Effect of pre-enactment provisions
            
   134.    Review of Division

           Division 7 -- Emergency tax relief measures  

   135.    Tax relief measures
            
   135A.   Treasurer may declare tax relief measure due to emergency
            
   135B.   Amendment and revocation of tax relief declaration
            
   135C.   Provisions about tax relief declarations and instruments of amendment or revocation
            
   135D.   Procedural requirements for declared tax relief measure
            
   135E.   Effect of tax relief declaration
            
   135F.   Reassessments and refunds

   PART 11 -- Transitional matters  

   136.    Provisions for Revenue Laws Amendment Act 2013 Part
            
   137.    Provisions for Taxation Administration Amendment Act 2019
            
   138.    Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022
            
   139.    Transitional provision for Emergency Management Amendment (Temporary COVID-19 Provisions) Act 2022
           Glossary  
   1.      1M, 1MC Terms used
            
           Other notes
           Defined terms
           GLOSSARY