Western Australian Current Acts Western Australian Current Acts (1) A return lodged
under a special tax return arrangement must —
(a) be
in a form approved by the Commissioner; and
(b)
contain the information required by the form; and
(c)
contain any other information required by the Commissioner that is relevant to
assessing the tax payable for the matters covered by the return.
(2) A return must be
lodged within 15 days after the end of the return period, unless the special
tax return arrangement or a later agreement between the Commissioner and the
responsible party provides otherwise.
(3) The return period
for a special tax return arrangement is a month, unless the arrangement or a
later agreement between the Commissioner and the responsible party provides
otherwise.
(4) A responsible
party who is required to lodge a return under a special tax return arrangement
must lodge the return in accordance with this section and with the
arrangement.
Penalty: $5 000.