Western Australian Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2003 - REG 5A

5A .         Special tax return arrangements — corrections and alterations (section 50(1)(f))

        (1)         An online arrangement may authorise the responsible party to correct an error of any of the following kinds made in a self‑assessment made under the arrangement —

            (a)         a typographical error;

            (b)         an incorrect selection from a list of items;

            (c)         incorrectly entering information more than once;

            (d)         any other error of a minor clerical nature.

        (2)         An online arrangement may authorise the responsible party to alter a self‑assessment of the duty payable on a transaction or instrument if —

            (a)         the responsible party has made an error of the kind referred to in subregulation (1); and

            (b)         as a result of the error an incorrect decision was made as to —

                  (i)         whether duty was payable; or

                  (ii)         the amount of duty payable;

                and

            (c)         the alteration is to correct that decision after the error has been corrected.

        (3)         In this regulation —

        duty means duty under the Duties Act 2008 or stamp duty under the Stamp Act 1921 ;

        online arrangement means a special tax return arrangement under which the responsible party may make a self‑assessment of the duty payable on a transaction or instrument using the web site provided by the Commissioner to enable taxpayers to make self‑assessments, lodge returns and pay tax electronically (known as Revenue Online).

        [Regulation 5A inserted in Gazette 13 Dec 2005 p. 5993; amended in Gazette 15 May 2009 p. 1639-40.]