Western Australian Current Acts Western Australian Current Acts (1) A reassessment of
an interim assessment or an original assessment supersedes the assessment and
any earlier reassessment.
(2) A reassessment may
increase or decrease the amount originally assessed.
(3) If tax payable on
—
(a) an
instrument; or
(b) a
transaction or event that an instrument effects or records,
is reassessed, and the
instrument or a duplicate or copy of it is produced to the Commissioner, the
Commissioner may endorse it to indicate the amount of tax (if any) payable
under the reassessment and the amount of tax paid (if any), (but the
reassessment takes effect irrespective of it being so endorsed).
(4) A reassessment
does not invalidate proceedings for the recovery of tax, but the amount to be
recovered is to be amended to take account of the reassessment.
(5) If an objection to
an assessment is lodged but a reassessment is made before the objection is
determined, the objection may be continued against the reassessment to the
extent that it is liable to the same objection or to an objection that is the
same, or similar, in substance.
[Section 18 amended: No. 12 of 2008 s. 35; No. 10
of 2013 s. 14.]