Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 18A

18A .         Withdrawal of assessments

        (1)         The Commissioner may, within 5 years after the issue of a notice of assessment, withdraw the assessment.

        (2)         An assessment may not be withdrawn if any amount of tax has been paid on the assessment.

        (3)         The Commissioner must give a written notice of withdrawal to the taxpayer.

        (4)         If an assessment in respect of an event or transaction is withdrawn, the assessment is taken never to have been made and, subject to this Act, the Commissioner may make an assessment in respect of the event or transaction at any time after the first-mentioned assessment is withdrawn.

        [Section 18A inserted: No. 66 of 2003 s. 95(2).]