Western Australian Current Acts Western Australian Current Acts[s. 4]
Unless the contrary
intention appears —
address of a person means —
(a) the
address of the person’s residence or place of business; or
(b) if
the person has a post office box for receiving personal or business mail
— the address of the post office box;
appointed representative means a person appointed
under section 12 to represent the Commissioner in proceedings under a taxation
Act;
approved means approved by the Commissioner;
assessment means a determination of a kind
referred to in section 13(1), whether the determination is made by way of a
self-assessment or an official assessment;
assessment notice means a notice under section 23;
beneficial body determination means a
determination that a relevant body is a beneficial body for the purposes of
the taxation Acts made under any of the following —
(a) the
Duties Act 2008 section 96C;
(b) the
Land Tax Assessment Act 2002 section 38AC;
(c) the
Pay-roll Tax Assessment Act 2002 section 42C;
charge , in relation to land, means a charge on
the land created under section 76 or 77;
Commissioner means the Commissioner of State
Revenue appointed in accordance with section 6;
Commissioner’s website means a website
maintained by or on behalf of the Commissioner;
complete , in relation to an assessment, means
that the assessment is —
(a) of
the tax payable by a person under a taxation Act; or
(b) that
a person, instrument, event or transaction is exempt from tax;
compromise assessment means an assessment made in
accordance with section 20A;
corresponding Commissioner , in relation to a
recognised jurisdiction in which a recognised revenue law is in force, means
the person responsible for administering the recognised revenue law;
date of an assessment notice means the date on
which it is issued;
decision includes a direction;
directly reviewable decision means a decision
under a taxation Act that is expressed by the Act to be directly reviewable;
document includes information stored or recorded
by any means;
due date means —
(a) in
relation to the payment of tax — the date on which the tax is due for
payment under section 45(1) or (2), as the case requires;
(b) in
relation to lodging a return — the date by which the return is required
to be lodged under a taxation Act;
endorse includes stamp;
garnishee has the definition given in section 65;
group means 2 or more persons who are grouped
together for the purposes of a taxation Act;
identity card means an identity card issued to an
investigator under section 11;
instrument means —
[(a) deleted]
(b) an
instrument, or return that is required under a taxation Act for the assessment
of tax;
(c) a
copy or memorandum that is treated under section 20 as if it were an
instrument;
(d) a
document or other record on which, or in relation to which, tax is payable
under a taxation Act;
(e)
anything else that is to be regarded as an instrument under the provisions of
another taxation Act;
interim assessment has the meaning given in
section 16A(1);
investigation purposes means any or all of the
purposes for which an investigation may be carried out under section 92 or 93;
investigator means a person appointed to be an
investigator under section 11;
objection means an objection under Part 4;
official assessment has the definition given in
section 15(1);
official document means an instrument and any
other record or document that is —
(a) kept
under or for the purposes of a taxation Act; or
(b)
required to be endorsed under or for the purposes of a taxation Act; or
(c)
required to be lodged with the Commissioner under or for the purposes of a
taxation Act;
original assessment , in relation to a
reassessment of tax payable under a taxation Act, means —
(a) a
complete self-assessment made in relation to the tax; or
(b) if
no self-assessment is made — the first complete official assessment made
in relation to the tax, other than an interim assessment,
but does not include a reassessment;
penalty tax means —
(a)
penalty tax payable under section 26; or
(ba)
penalty tax payable under section 27A for undervaluation; or
(b)
penalty tax payable under section 27 for late payment of tax; or
(c)
penalty tax payable under sections 75JE, 75JF, 76I(2)(b), 76J(2)(b) or
112NA(2) of the Stamp Act 1921 ; or
(d)
penalty tax payable under the Duties Act 2008 section 239(3)(b), 249(4)(b) or
266(1A)(b) or (2)(b);
person includes a group;
premises means —
(a) land
(whether built on or not); or
(b) a
building or structure on land; or
(c) a
vehicle,
and includes a part of premises;
previous assessment , in relation to a
reassessment of tax, means the assessment that was or is to be reviewed by the
reassessment;
primary liability for tax means a liability for
tax exclusive of any liability for penalty tax or costs of obtaining a
valuation that are recoverable under section 23A;
qualified valuer means —
(a) a
person licensed under the Land Valuers Licensing Act 1978 ; or
(b) a
person licensed or registered under a law of another State or a Territory
corresponding to the Land Valuers Licensing Act 1978 ; or
(c) a
person who the Commissioner is satisfied is suitably qualified or experienced
to provide a valuation;
reassessment does not include an interim
assessment or an original assessment;
recognised jurisdiction means the Commonwealth or
another State;
recognised revenue law means —
(a) a
law of the Commonwealth or another State corresponding to a taxation Act; or
(b) a
law of the Commonwealth or another State declared by regulation to be a
recognised revenue law;
record means any thing or process —
(a) upon
or by which information is recorded or stored; or
(b) by
means of which a meaning can be conveyed in a visible or recoverable form,
whether or not the use or assistance of some
electronic, electrical, mechanical, chemical or other device or process is
required to recover or convey the information or meaning;
Registrar of Titles means the Registrar of Titles
or the Registrar of Deeds and Transfers;
relevant material means an instrument, document or
other record or anything else that is relevant to —
(a)
ascertaining whether a tax liability exists; or
(b)
assessing the amount of a tax liability; or
(c)
deciding an application for a rebate or refund of tax, or an exemption from
tax, or any other application under a taxation Act; or
(d)
auditing records relevant to the assessment of tax; or
(e)
ascertaining whether a contravention of a taxation Act has occurred;
responsible party , in relation to a special tax
return arrangement, means the person with whom the arrangement is made as
mentioned in section 49(1);
review proceedings means —
(a)
proceedings on an application under section 40; or
(b)
proceedings on appeal under Part 5 of the State Administrative Tribunal Act
2004 (as affected by section 43A) from a decision on an application under
section 40; or
(c)
proceedings on appeal from a decision on an appeal referred to in paragraph
(b) or this paragraph;
self-assessment has the meaning given in
section 14;
special tax return arrangement means an
arrangement approved under section 49;
State includes the Northern Territory and the
Australian Capital Territory;
tax means —
(a) tax,
duty or another impost, or an instalment of tax, duty or other impost, that is
payable under a taxation Act; or
(b)
penalty tax payable under a taxation Act; or
(c)
costs of obtaining a valuation that are recoverable under section 23A;
tax liability means a liability to pay tax
(including a liability that has not fallen due for payment);
tax payment arrangement means an arrangement
approved under section 47;
tax record means a record required to be kept
under a taxation Act or under a special tax return arrangement;
tax relief declaration has the meaning given in
section 135A(2);
tax relief measure has the meaning given in
section 135(1);
taxation Act means an enactment specified as a
taxation Act under section 3(1);
taxpayer means —
(a) a
person who is or may be liable to pay tax; or
(b) a
responsible party who is required to pay tax on behalf of another taxpayer
under a special tax return arrangement; or
(c) a
person of a prescribed class who is subject to statutory obligations relating
to the assessment or payment of tax;
vehicle includes a train, vessel or aircraft.
[Glossary amended: No. 66 of 2003 s. 95(5) and
108(3); No. 12 of 2004 s. 12; No. 55 of 2004 s. 1183; No. 60 of 2006 s. 184;
No. 12 of 2008 s. 51; No. 31 of 2008 s. 31; No. 19 of 2010 s. 51; No. 10 of
2013 s. 27 and 39; No. 8 of 2015 s. 21; No. 11 of 2019 s. 20; No. 1 of 2022
s. 8.]
[Modification, to the Glossary, to have effect
under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7,
see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 50
and endnote 1M.]
[Modification, to the Glossary, to have effect
under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8,
see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA))
Notice 2007 cl. 60 and endnote 1MC.]
This is a compilation of the Taxation Administration Act 2003 and includes
amendments made by other written laws 2 . For provisions that have come into
operation, and for information about any reprints, see the compilation table.
Compilation table
|
Short title |
Number and year |
Assent |
Commencement | |
|---|---|---|---|---|
|
1 of 2003 |
20 Mar 2003 |
s. 1 and 2: 20 Mar 2003; | ||
|
Business Tax Review (Assessment) Act (No. 2) 2003 s. 95, 100 and 108 3 |
66 of 2003 |
5 Dec 2003 |
s. 108: 1 Jul 2003 (see s. 2(5) and Gazette 27 Jun 2003 p. 2383); | |
|
Revenue Laws Amendment and Repeal Act 2004 Pt. 4 |
12 of 2004 |
29 Jun 2004 |
29 Jun 2004 (see s. 2(1)) | |
|
State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal
Act 2004 Pt. 2 Div. 124 4, 5 |
55 of 2004 |
24 Nov 2004 |
1 Jan 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7130) | |
|
Revenue Laws Amendment (Tax Relief) Act 2004 Pt. 3 6 |
82 of 2004 |
8 Dec 2004 |
8 Dec 2004 (see s. 2(1)) | |
|
Criminal Procedure and Appeals (Consequential and Other Provisions) Act 2004
s. 80 and 82 |
84 of 2004 |
16 Dec 2004 |
2 May 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7129 (correction by Gazette
7 Jan 2005 p. 53)) | |
|
Revenue Laws Amendment Act (No. 2) 2005 Pt. 4 |
12 of 2005 |
30 Aug 2005 |
30 Aug 2005 (see s. 2(1)) | |
|
Reprint 1: The Taxation Administration Act 2003 as at 14 Oct 2005 (includes
amendments listed above) | ||||
|
Planning and Development (Consequential and Transitional Provisions) Act 2005
s. 15 |
38 of 2005 |
12 Dec 2005 |
9 Apr 2006 (see s. 2 and Gazette 21 Mar 2006 p. 1078) | |
|
60 of 2006 |
16 Nov 2006 |
1 Jan 2007 (see s. 2(1) and Gazette 8 Dec 2006 p. 5369) | ||
|
Financial Legislation Amendment and Repeal Act 2006 Sch. 1 cl. 166 |
77 of 2006 |
21 Dec 2006 |
1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137) | |
|
Revenue Laws Amendment (Assessment) Act 2007 Pt. 3 |
13 of 2007 |
29 Jun 2007 |
30 Jun 2007 (see s. 2(b)) | |
|
Reprint 2: The Taxation Administration Act 2003 as at 7 Sep 2007 (includes
amendments listed above) | ||||
|
Biosecurity and Agriculture Management (Repeal and Consequential Provisions)
Act 2007 s. 94 |
24 of 2007 |
12 Oct 2007 |
1 May 2013 (see s. 2(2) and Gazette 5 Feb 2013 p. 823) | |
|
Duties Legislation Amendment Act 2008 Pt. 2 Div. 3 7 |
12 of 2008 |
14 Apr 2008 |
1 Jul 2008 (see s. 2(d)) | |
|
Revenue Laws Amendment Act (No. 2) 2008 Pt. 2 Div. 1 and 3 and Pt. 3 |
31 of 2008 |
27 Jun 2008 |
Pt. 2 Div. 1 and Pt. 3 Div. 1 and 2: 28 Jun 2008 (see s. 2(b)); | |
|
Reprint 3: The Taxation Administration Act 2003 as at 22 Aug 2008 (includes
amendments listed above except those in the
Biosecurity and Agriculture Management (Repeal and Consequential Provisions)
Act 2007 and the Revenue Laws Amendment Act (No. 2) 2008 Pt. 3 Div. 3) | ||||
|
Revenue Laws Amendment and Repeal Act 2010 Pt. 5 and s. 30 |
17 of 2010 |
25 Jun 2010 |
26 Jun 2010 (see s. 2(b)) | |
|
Standardisation of Formatting Act 2010 s. 51 |
19 of 2010 |
28 Jun 2010 |
11 Sep 2010 (see s. 2(b) and Gazette 10 Sep 2010 p. 4341) | |
|
Reprint 4: The Taxation Administration Act 2003 as at 3 Dec 2010 (includes
amendments listed above except those in the
Biosecurity and Agriculture Management (Repeal and Consequential Provisions)
Act 2007 ) | ||||
|
Road Traffic Legislation Amendment Act 2012 Pt. 4 Div. 48 |
8 of 2012 |
21 May 2012 |
27 Apr 2015 (see s. 2(d) and Gazette 17 Apr 2015 p. 1371) | |
|
Revenue Laws Amendment Act 2012 Pt. 8 |
29 of 2012 |
3 Sep 2012 |
Heading to Pt. 8, s. 40 and 42(4): 1 Jul 2009 (see s. 2(d)); | |
|
Revenue Laws Amendment Act 2013 Pt. 2 Div. 2 and Pt. 3 |
10 of 2013 |
24 Sep 2013 |
25 Sep 2013 (see s. 2(b)) | |
|
2 of 2014 |
24 Mar 2014 |
3 Jun 2014 (see s. 2(c) and Gazette 30 May 2014 p. 1679) | ||
|
Taxation Legislation Amendment Act (No. 2) 2015 Pt. 5 |
8 of 2015 |
9 Mar 2015 |
10 Mar 2015 (see s. 2(b)) | |
|
30 of 2015 |
2 Nov 2015 |
1 Jul 2016 (see s. 2(b) and Gazette 24 Jun 2016 p. 2291-2) | ||
|
Reprint 5: The Taxation Administration Act 2003 as at 22 Apr 2016 (includes
amendments listed above except those in the
Associations Incorporation Act 2015 ) | ||||
|
Transport (Road Passenger Services) Act 2018 Pt. 14 Div. 2 Subdiv. 8 |
26 of 2018 |
30 Oct 2018 |
1 Apr 2019 (see s. 2(b) and Gazette 26 Feb 2019 p. 449-50) | |
|
Betting Tax Assessment Act 2018 Pt. 8 Div. 1 Subdiv. 4 |
37 of 2018 |
12 Dec 2018 |
1 Jan 2019 (see s. 2(c)) | |
|
Taxation Administration Amendment Act 2019 Pt. 2 |
11 of 2019 |
12 Jun 2019 |
13 Jun 2019 (see s. 2(b)) | |
|
Finance Legislation Amendment (Emergency Relief) Act 2022 Pt. 2 |
1 of 2022 |
21 Feb 2022 |
22 Feb 2022 (see s. 2(b)) | |
|
9 of 2022 |
14 Apr 2022 |
1 Jul 2022 (see s. 2(c) and SL 2022/113 cl. 2) | ||
|
Emergency Management Amendment (Temporary COVID-19 Provisions) Act 2022 |
33 of 2022 |
21 Oct 2022 |
Pt. 2 Div. 2 Subdiv. 6: 3 Nov 2022 (see s. 2(b) and SL 2022/175 cl. 2); | |
1M Under the Commonwealth Places (Mirror Taxes
Administration) Act 1999 s. 7, modifications to State taxing laws may be
prescribed. Modifications are prescribed in the Commonwealth Places (Mirror
Taxes Administration) Regulations 2007 Pt. 7 Div. 1.
If a modification is to:
•
replace or insert a numbered provision, the new provision is
identified by the superscript 1M appearing after the provision number;
•
amend a numbered provision, the amended provision
is identified by the superscript 1M appearing after the provision number.
1MC Under the
Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8,
modifications to State taxing laws, in their application as Commonwealth laws
in Commonwealth places in Western Australia, may be prescribed. Modifications
are prescribed in the Commonwealth Places (Mirror Taxes) (Modifications of
Applied Laws (WA)) Notice 2007 (Commonwealth) Pt. 7 Div. 1.
If a modification is to:
•
replace or insert a numbered provision, the new provision is
identified by the superscript 1MC appearing after the provision number;
• amend a numbered provision, the amended
provision is identified by the superscript 1MC appearing after the provision
number.
1 The Revenue Laws Amendment Act 2012 s. 42(4) was
deemed to have come into operation on 1 Jul 2009, see s. 2(d) of that Act).
2 The amendment to s. 114(3)(f) in the
Workers’ Compensation Reform Act 2004 s. 174 cannot be included because
the paragraph it sought to amend was deleted by the Business Tax Review
(Assessment) Act (No. 2) 2003 s. 100.
3 The Business Tax Review (Assessment) Act (No. 2)
2003 s. 100(3) reads as follows:
100. Taxation Administration Act 2003 amended and
transitional
(3) The amendment
effected by this section does not apply in relation to a policy of insurance
of the kind described in that section 114(3)(f) if the period for which the
insurance is effected commenced on or before 29 June 2004.
4 Section 34(5) of this Act had not come into
operation when it was deleted by the State Administrative Tribunal (Conferral
of Jurisdiction) Amendment and Repeal Act 2004 s. 1171(3).
Section 41(2) and (4) of this Act had not come
into operation when s. 41 was deleted by the State Administrative Tribunal
(Conferral of Jurisdiction) Amendment and Repeal Act 2004 s. 1175.
The definition of non-reviewable decision in the
Glossary of this Act had not come into operation when it was repealed by the
State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal
Act 2004 s. 1183.
5 The State Administrative Tribunal (Conferral of
Jurisdiction) Amendment and Repeal Act 2004 Pt. 5, the State Administrative
Tribunal Act 2004 s. 167 and 169, and the State Administrative Tribunal
Regulations 2004 r. 28 and 42 deal with certain transitional issues some of
which may be relevant for this Act.
6 The Revenue Laws Amendment (Tax Relief) Act 2004
Pt. 4 reads as follows:
Part 4 — Reassessment
20. Certain instruments to be assessed again
(1) In this section
—
Commissioner means the Commissioner of State
Revenue appointed in accordance with the Taxation Administration Act 2003
section 6;
duty means duty payable under the Stamp Act 1921
;
former provisions means the provisions of the
Stamp Act 1921 that are amended by the Revenue Laws Amendment (Tax Relief)
Act (No. 2) 2004 Part 4, as those provisions were enacted immediately before
29 October 2004;
instrument means a conveyance or transfer of
property or a contract, agreement or other instrument that is chargeable with
duty as a conveyance or transfer of property;
new provisions means the provisions of the Stamp
Act 1921 as amended by the Revenue Laws Amendment (Tax Relief) Act (No. 2)
2004 Part 4.
(2) The Commissioner
must make an assessment under the new provisions of the duty on any instrument
—
(a)
which was first executed on or after 29 October 2004; and
(b) on
which duty has been assessed under the former provisions.
(3) Subsection (2)
does not authorise the Commissioner to make an assessment under the new
provisions of the duty on an instrument to the extent (if any) to which the
former provisions apply in relation to it under the Revenue Laws Amendment
(Tax Relief) Act (No. 2) 2004 section 9(2)(b).
(4) The
Taxation Administration Act 2003 sections 18 and 54(1)(a) apply in relation to
an assessment under subsection (2) as if it were a reassessment under
section 16 of that Act.
7 The amendment in the Duties Legislation
Amendment Act 2008 s. 46 is not included because the section it sought to
amend had been replaced by the Revenue Laws Amendment Act (No. 2) 2008 s. 7
before the amendment was to come into operation.
Defined terms
[This is a list of terms defined and the provisions where they
are defined. The list is not part of the law.]
Defined term Provision(s)
address
Gl. cl. 1
affected return 135E(1)
affected tax 135E(1)
amending Bill
129(1)
appointed representative Gl.
cl. 1
approved Gl. cl. 1
assessment
Gl. cl. 1
assessment notice Gl. cl.
1
before 129(2)
beneficial body determination
Gl. cl. 1
charge Gl.
cl. 1
commencement day 136(1), 137(1), 138(1),
139(1)
Commissioner Gl. cl. 1
Commissioner’s
website Gl. cl. 1
complete
Gl. cl. 1
compromise agreement 20A(1)
compromise assessment Gl. cl. 1
corresponding
Commissioner Gl. cl. 1
costs of valuation
24(7)
date Gl. cl. 1
decision
Gl. cl. 1
determination notice
129(1)
directly reviewable decision
Gl. cl. 1
dishonoured 76A(3)
document
Gl. cl. 1
due date Gl. cl. 1
eligible person 135E(1)
emergency declaration
135A(1)
emergency period
135A(6)
endorse Gl. cl. 1
garnishee
65(1), Gl. cl. 1
group Gl.
cl. 1
identity card Gl. cl. 1
instrument
82(1), Gl. cl. 1
interim assessment
16A(1), Gl. cl. 1
investigation purposes
Gl. cl. 1
investigator Gl. cl. 1
land
76A(1)
landholder 77A(1)
landholder duty 77A(1)
linked entity
77A(1)
lodge 76A(1)
mining tenement
76A(1)
objection Gl.
cl. 1
official assessment Gl. cl. 1
official
document Gl. cl. 1
original assessment
Gl. cl. 1
original notice
132(3)
penalty tax Gl. cl. 1
person
Gl. cl. 1
premises Gl. cl. 1
previous assessment Gl. cl. 1
primary liability
Gl. cl. 1
qualified valuer
Gl. cl. 1
real property 76A(1)
reassessment
Gl. cl. 1
reassessment period
39(3), 43(4A), 54A(3)
recognised jurisdiction
Gl. cl. 1
recognised revenue law Gl. cl. 1
record Gl. cl. 1
register
76A(1)
Registrar 82(1)
Registrar of Titles
Gl. cl. 1
relevant emergency declaration
135A(3)
relevant land Act
76A(1)
relevant material Gl. cl. 1
remaining
transfer duty 77A(2A)
responsible party
Gl. cl. 1
review proceedings
Gl. cl. 1
self-assessment Gl. cl. 1
special tax
return arrangement Gl. cl. 1
State
Gl. cl. 1
statutory administrator of a taxpayer’s assets
64(3)
tax Gl. cl. 1
taxation Act 129(1), Gl. cl. 1
taxation matter
7(3)
tax liability Gl.
cl. 1
taxpayer Gl. cl. 1
tax payment arrangement
Gl. cl. 1
tax record
Gl. cl. 1
tax relief declaration 135A(2), Gl. cl.
1
tax relief measure 135(1), Gl. cl. 1
tax
threshold 129(1)
TLA land
76A(1)
transaction record 77A(1)
transfer
duty 77A(1)
transfer duty interim assessment
77A(1)
unaffected amount
133(2)
vehicle Gl. cl. 1
© State of Western Australia 2024
.
This work is licensed under a Creative Commons Attribution 4.0 International
Licence (CC BY 4.0). To view relevant information and for a link to a copy of
the licence, visit www.legislation.wa.gov.au .
Attribute work as: © State
of Western Australia 2024
.
By Authority: GEOFF O. LAWN, Government Printer