Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 15

15 .         Official assessments

        (1)         An official assessment is an assessment made by the Commissioner.

        (2)         The Commissioner must make an official assessment of the tax payable by a person —

            (a)         if the person is or is likely to be liable to pay tax, but is not required to make a self-assessment; or

            (b)         when a taxation Act specifically requires the Commissioner to do so.

        (3)         The Commissioner may make an official assessment on his or her own initiative, and may do so even if the taxpayer is required to make, or has made, a self-assessment.

        (4)         The Commissioner may make an official assessment in any other circumstances at the taxpayer’s request.