Western Australian Consolidated Acts

LAND TAX ASSESSMENT ACT 2002 - SECT 9A

9A .         Owners to notify Commissioner of errors or omissions in assessment notices

        (1)         A person identified as being liable to pay land tax by a land tax assessment notice must notify the Commissioner of any material error or omission in the notice, that is relevant to the assessment, in relation to —

            (a)         any land owned by the person, whether or not the land is specified in the assessment notice; or

            (b)         the ownership of any land specified in the assessment notice; or

            (c)         any concessions or exemptions allowed, claimed or claimable in respect of land; or

            (d)         any prescribed matters.

        (2)         Notice of the error or omission must be given to the Commissioner —

            (a)         on or before the date specified in the assessment notice as the due date for payment of the land tax; or

            (b)         if no such date is specified — within 21 days after the date of the assessment notice.

        (3)         In a prosecution of a person for an offence against subsection (1) it is a defence if the person proves that the person —

            (a)         did not know; and

            (b)         could not reasonably be expected to have known,

                that the notice to which the prosecution relates contained any material error or omission.

        Penalty: $5 000.

        [Section 9A inserted by No. 12 of 2005 s. 4.]