Western Australian Current Acts Western Australian Current Acts (1) If there are
reasonable grounds for suspecting that an instrument lodged under a taxation
Act is inaccurate or misleading, then for the purposes of making an assessment
the Commissioner may —
(a)
subject to subsection (4), create a memorandum of the instrument; and
(b)
treat the memorandum as if it were the instrument.
(2) If tax is or may
be payable but an instrument has not been lodged as required under a taxation
Act, then for the purposes of making an assessment, the Commissioner may
—
(a)
treat a copy of the instrument as if it were the instrument; or
(b)
subject to subsection (4), create a memorandum of the instrument, and treat
the memorandum as if it were the instrument.
(3) A memorandum
created under subsection (1)(a) or (2)(b) is taken to be the instrument and to
have been lodged by the person required to lodge it under the taxation Act.
(4) The Commissioner
can only create a memorandum of an instrument under subsection (1)(a) or
(2)(b) if the Commissioner has, so far as is practicable, made reasonable
efforts to obtain sufficient information to make an accurate assessment.
(5) The copy or
memorandum may be endorsed to indicate the payment of tax.
(6) The validity of an
assessment and the liability to pay tax do not depend on the availability of
an instrument or a copy of an instrument, or on the creation of a memorandum
of an instrument.
(7) This section does
not limit the powers of the Commissioner under section 19.
[Section 20 amended: No. 66 of 2003 s. 95(3); No.
12 of 2008 s. 36.]