Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 20A

20A .         Compromise assessments

        (1)         If the Commissioner considers it appropriate to do so to avoid undue delay or expense, to settle a dispute or for any other reason, the Commissioner may —

            (a)         make a written agreement (a compromise agreement ) with a taxpayer in relation to the assessment of the taxpayer’s tax liability; and

            (b)         make an assessment in accordance with the compromise agreement.

        (2A)         The Commissioner cannot make an interim assessment in accordance with a compromise agreement but can make an assessment following an interim assessment in accordance with a compromise agreement.

        (2)         Despite section 16 the Commissioner must not make a reassessment of a compromise assessment unless —

            (a)         the taxpayer has agreed; or

            (b)         the Commissioner is satisfied that the compromise assessment —

                  (i)         was procured by fraud; or

                  (ii)         was made in consequence of the taxpayer knowingly failing to disclose material information or providing information knowing that it was incorrect, incomplete or misleading.

        (3A)         Without limiting subsection (1), a compromise agreement may include —

            (a)         conditions agreed with the taxpayer providing for the payment (and allowing for the remission) of interest at the prescribed rate or at some other rate fixed by or under the arrangement with the agreement of the taxpayer; and

            (b)         any other conditions the Commissioner considers appropriate.

        (3)         Each of the following are final and not subject to objection or review under Part 4 or to any other form of appeal or review —

            (a)         a decision of the Commissioner under this section to make, or not make, a compromise agreement;

            (b)         a decision of the Commissioner under this section as to the terms of a compromise agreement;

            (c)         a compromise assessment.

        (4)         No action can be brought in any court or tribunal to compel the Commissioner to make a compromise agreement.

        (5)         This section does not limit the Commissioner’s powers under section 19.

        [Section 20A inserted: No. 31 of 2008 s. 29; amended: No. 17 of 2010 s. 23; No. 10 of 2013 s. 16.]