Western Australian Current Acts Western Australian Current Acts (1) A taxpayer is not
entitled to apply for a reassessment more than 5 years after the original
assessment was made.
(2) The Commissioner
may make a reassessment at any time after the previous assessment was made if
—
(a) the
Commissioner has been directed, in the course of review proceedings, to make
the reassessment; or
(b)
there are reasonable grounds for suspecting that there has been an evasion of
tax, or that the previous assessment was made on the basis of false or
misleading information.
(3) The Commissioner
may make a reassessment of the amount of pay-roll tax or betting tax payable
on an original assessment that was made in or in relation to any of the 5
financial years that precede the financial year in which the reassessment is
made.
(4) However, in any
other circumstances the Commissioner may only make a reassessment within 5
years after the date of the original assessment or on an application made
within 5 years after the date of the original assessment.
[Section 17 amended: No. 55 of 2004 s. 1166; No.
37 of 2018 s. 46.]