Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
may make a special tax return arrangement with a taxpayer or another person in
relation to a taxpayer’s obligations under a taxation Act.
(2) Without limiting
subsection (1), a special tax return arrangement may be made with —
(a) a
particular taxpayer in relation to the taxpayer’s obligations under a
taxation Act; or
(b) a
particular taxpayer in relation to obligations the taxpayer has jointly with
other taxpayers under a taxation Act; or
(c) an
agent in relation to obligations of taxpayers for whom the agent is authorised
to act.
(3) A special tax
return arrangement is to be made —
(a) in
writing; and
(b) on
terms agreed between the Commissioner and the responsible party.