Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
may retain any instrument or other document or record in his or her possession
that is relevant to performing his or her functions under a taxation Act for
as long as is necessary —
(a) to
examine it or copy it, or both;
(b) if
it is relevant to proceedings that have been or may be instituted — for
the purposes of the proceedings;
(c) in
the case of an instrument on which, or which effects or evidences a
transaction on which, tax is payable — until the tax is paid;
(d) in
the case of a document or other record that is relevant to making an
assessment — until the assessment is made and any tax payable as a
result of the assessment is paid.
(2A) The Commissioner
may retain an instrument, document or other record in his or her possession
under subsection (1) even though the Commissioner has made an interim
assessment and the tax payable on that assessment has been paid.
(2) While an
instrument or other document or record is being retained under subsection (1),
the Commissioner must permit the inspection of the instrument, document or
record by, or provide a copy of it to —
(a) in
the case of an instrument or record effecting or evidencing a transaction
— a party to the transaction; or
(b) in
any other case — the person who lodged the instrument, document or
record with the Commissioner.
[Section 96 amended: No. 12 of 2008 s. 48; No. 10
of 2013 s. 25 and 36.]