Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
must consider and determine an objection, having regard to —
(a) the
grounds set out in the objection and any other relevant written material
submitted by the taxpayer; and
(b) if
the objection is against an interim assessment — any other information
relevant to considering the objection that was obtained by the Commissioner
before the assessment notice for the interim assessment was issued; and
(c) if
the objection is not against an interim assessment — any other
information relevant to considering the objection, whether obtained by the
Commissioner before or after the objection was lodged.
(2) The onus of
establishing that an assessment or decision to which an objection relates is
invalid or incorrect lies on the taxpayer.
(3) If the objection
relates to an assessment that was made under section 19(1) on the basis of
suspected liability —
(a) it
is not necessary for the taxpayer to establish that there were no reasonable
grounds for the suspicion; and
(b) the
objection is to be allowed if the taxpayer establishes, on the balance of
probabilities, that the taxpayer is not liable to the tax (or penalty tax)
assessed.
(4A) The Commissioner
is not required to consider, or to continue considering, an objection against
an interim assessment once the assessment following the interim assessment is
made.
(4B) A decision on an
objection against an interim assessment and any findings made for the purposes
of the decision do not bind the Commissioner in the consideration of an
objection against an assessment following the interim assessment.
(4) On determining an
objection, the Commissioner must serve on the taxpayer a notice setting out
—
(a) the
decision on the objection; and
(b) if
the objection is disallowed in whole or part — the reasons for the
decision.
[Section 37 amended: No. 10 of 2013 s. 21.]