Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 76A

76A .         Terms used

        (1)         In this Division —

        land , in relation to unpaid landholder duty or transfer duty (within the meanings given in section 77A), has the meaning given in the Duties Act 2008 section 3;

        land , in relation to unpaid stamp duty payable under the Stamp Act 1921 Part IIIBA, has the meaning given in section 76 of that Act;

        lodge means lodge or deliver for registration under a relevant land Act;

        mining tenement has the meaning given in the Mining Act 1978 section 8(1);

        real property means real property in respect of which an instrument may be lodged under the Registration of Deeds Act 1856 ;

        register means register against land under a relevant land Act;

        relevant land Act means —

            (a)         in relation to TLA land, the Transfer of Land Act 1893 ;

            (b)         in relation to a mining tenement, the Mining Act 1978 ;

            (c)         in relation to real property, the Registration of Deeds Act 1856 ;

        TLA land means land that is under the operation of the Transfer of Land Act 1893 .

        (2)         In this Division a reference to tax of a particular kind is to be read as including —

            (a)         penalty tax that is payable in relation to tax of that kind; and

            (b)         interest payable under a tax payment arrangement in relation to tax of that kind; and

            (c)         costs of the kinds referred to in section 62(a), (b), (ba) and (d) that are payable in relation to tax of that kind; and

            (d)         costs of obtaining a valuation, in relation to making an assessment of tax of that kind, that are recoverable under section 23A.

        (3)         A purported payment is dishonoured —

            (a)         if the purported payment is by means of a cheque and the cheque is dishonoured or cancelled; or

            (b)         if the purported payment is by means of a credit card and the payment is not authorised by the issuer of the card; or

            (c)         if the purported payment is pursuant to an arrangement to directly debit an account with a person and the person fails to authorise the payment; or

            (d)         in circumstances prescribed by the regulations.

        [Section 76A inserted: No. 31 of 2008 s. 4; amended: No. 31 of 2008 s. 18; No. 10 of 2013 s. 35; No. 11 of 2019 s. 10.]