Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 127

127 .         Practices

        (1)         The Commissioner is to publish all existing practices relating to the assessment of tax on the Commissioner’s website.

        (2)         The Commissioner cannot establish or direct a practice to be observed unless the Commissioner first publishes that practice on the Commissioner’s website.

        [Section 127 amended: No. 11 of 2019 s. 17; No. 1 of 2022 s. 5.]