Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 22

22 .         Commissioner’s power to have valuation made

        (1)         For the purposes of a taxation Act, the Commissioner may —

            (a)         have a valuation made of any property, consideration or benefit; or

            (b)         adopt any available valuation of the property, consideration or benefit that the Commissioner considers appropriate.

        (2)         The Commissioner may have a valuation made, or adopt a valuation, regardless of whether —

            (a)         the Commissioner has required the taxpayer to provide information under section 21 about the value of the property, consideration or benefit; or

            (b)         the taxpayer has complied with such a requirement.