Western Australian Current Acts Western Australian Current Acts (1) An assessment
notice may be —
(a) in
the form of an account requiring payment of the amount assessed and of other
amounts payable by the taxpayer; or
(b) in
any other form approved by the Commissioner.
(1a) An assessment
notice must set out the date on which it is issued.
(2) An assessment
notice in relation to an assessment must —
(a)
state the amount of tax payable under the primary liability; and
(b)
state the amount of penalty tax payable, if any; and
(ca)
state the amount of the costs of obtaining a valuation (if any) that are
recoverable under section 23A; and
(c)
indicate the due date for payment of the tax.
(3A) An assessment
notice in relation to the assessment following an interim assessment must also
—
(a)
state whether the amount assessed is more or less than the amount assessed
under the interim assessment; and
(b) show
a credit for any amount of tax that has been paid on the interim assessment;
and
(c) if
an amount of tax has been overpaid — state whether the overpaid amount
is to be refunded or credited to the taxpayer.
(3) An assessment
notice in relation to a reassessment must also —
(a)
state whether the amount payable is more or less than the amount assessed
under the previous assessment; and
(b) if
an amount of tax has been overpaid — state whether the overpaid amount
is to be refunded or credited to the taxpayer; and
(c) if
the amount of tax has been increased, or an amount of tax remains unpaid
— state the due date for payment of the amount or amounts to be paid.
(4) For the purposes
of subsection (3)(c), if the due date for payment of the tax has passed when
the assessment notice is issued, the assessment notice must specify the due
date for payment of any unpaid tax and any penalty tax payable in relation to
the unpaid tax.
(5) The date specified
in an assessment notice in relation to an assessment other than a reassessment
as the due date for payment must be at least 14 days after the date of the
assessment notice.
(5a) The date
specified in an assessment notice in relation to a reassessment as the due
date for payment must be at least 28 days after the date of the assessment
notice.
(6) More than one
assessment of primary tax, penalty tax or costs of valuation, or any of them,
may be included in an assessment notice, whether or not the assessments are
made in respect of the same matter.
(7) In subsection (6)
—
costs of valuation means the costs of obtaining a
valuation that are recoverable under section 23A.
[Section 24 amended: No. 12 of 2004 s. 9; No. 12
of 2008 s. 38; No. 10 of 2013 s. 17 and 31.]