Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 23

23 .         Assessment notices

        (1)         When the Commissioner makes an assessment, he or she must issue an assessment notice.

        (2)         However, the Commissioner does not have to issue an assessment notice —

            (a)         if the Commissioner makes a reassessment on his or her own initiative, and no tax is to be paid or refunded as a result of the reassessment provided confirmation is given in writing if requested; or

            (b)         if the Commissioner assesses the amount of tax payable and then immediately endorses an instrument to indicate the assessment; or

            (c)         if no tax is payable under an exemption (however expressed) provided under the Land Tax Assessment Act 2002 ; or

            (d)         if land tax imposed under the Land Tax Act 2002 or Metropolitan Region Improvement Tax imposed under the Metropolitan Region Improvement Tax Act 1959 is waived under section 56.

        (3)         When an assessment notice is issued, the Commissioner must serve it on the taxpayer.

        (4)         However, liability to tax is not dependent on service of the assessment notice.

        [Section 23 amended: No. 66 of 2003 s. 108(2); No. 82 of 2004 s. 19; No. 13 of 2007 s. 14; No. 12 of 2008 s. 37; No. 11 of 2019 s. 5.]