Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
may make an assessment (an interim assessment ) of a portion of the tax
payable by a person when a taxation Act specifically authorises the
Commissioner to do so.
(2) The Commissioner
can make only one interim assessment of the tax payable.
(3) The interim
assessment must be followed by a complete assessment, which the Commissioner
must make when the Commissioner —
(a) has
sufficient information to make such an assessment; or
(b)
makes a compromise agreement.
(4) An interim
assessment does not bind the Commissioner in relation to an assessment made
following the interim assessment.
(5) The complete
assessment following the interim assessment supersedes the interim assessment
but does not affect any liability for —
(a)
penalty tax arising out of the interim assessment; or
(b)
interest payable under a tax payment arrangement.
(6) The complete
assessment following the interim assessment is not a reassessment of the
interim assessment.
(7) The Commissioner
is not prevented from making or enforcing an interim assessment by —
(a) the
Commissioner having already made an assessment that is not a complete
assessment, that is, an assessment that a person is liable to pay tax or that
an instrument, event or transaction is liable to tax; or
(b) a
person making an objection or taking review proceedings in relation to an
assessment referred to in paragraph (a).
(8) No action can be
brought in any court or tribunal to compel the Commissioner to make an interim
assessment.
[Section 16A inserted: No. 10 of 2013 s. 12.]