Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 13

13 .         Assessments

        (1)         An assessment is a determination —

            (a)         of the amount of tax payable under a taxation Act or of a portion of such an amount; or

            (b)         that no tax is payable; or

            (c)         that a person is liable to pay tax or is exempt from liability to pay tax; or

            (d)         that an instrument, event or transaction is liable to tax or is exempt from tax.

        (2)         An assessment may be made in relation to any one or more, or all, of the components of the tax payable by a taxpayer.

        (3)         The receipt by the Commissioner of an amount as payment of tax does not constitute an assessment of tax liability.

        [Section 13 amended: No. 10 of 2013 s. 11.]