Western Australian Current Acts Western Australian Current Acts (1) An assessment
notice may include a statement of the grounds on which the assessment is made.
(2) If an assessment
notice relating to an assessment of a primary liability, other than an interim
assessment, does not include a statement of the grounds on which the
assessment is made —
(a) the
taxpayer may request the Commissioner to provide a statement of the grounds;
and
(b) the
Commissioner must serve a statement of the grounds on the taxpayer within 30
days after receiving the request.
(3) If an assessment
notice relating to an interim assessment, an assessment of penalty tax or an
assessment of the costs of obtaining a valuation that are recoverable under
section 23A, does not include a statement of the grounds on which the
assessment is made, the Commissioner must serve on the taxpayer a separate
statement of the grounds.
(4) A statement of
grounds relating to an interim assessment does not bind the Commissioner in
relation to an assessment following the interim assessment.
[Section 25 amended: No. 10 of 2013 s. 18 and 32.]