Western Australian Numbered Acts Western Australian Numbered Acts (1) If on an
application under section 180 further information or evidence is
necessary for the making of a determination, the Commissioner may —
(a)
defer the making of a determination; and
(b) by
written notice require the applicant to provide further information or
evidence to the Commissioner within a specified period,
and the Commissioner
may exercise those powers as often as the Commissioner thinks fit until all
necessary information and evidence have been provided.
(2) The Commissioner
may at any time extend the period specified in a notice under
subsection (1)(b).
(3) The powers of the
Commissioner under subsection (1) are in addition to, and do not limit,
the powers that the Commissioner has under the Taxation Administration Act to
obtain information or carry out an investigation.
(4) If —
(a) the
Commissioner has under subsection (1) required the applicant to provide
further information or evidence; and
(b) the
Commissioner considers that the applicant has not within the required period
provided the information or evidence,
the Commissioner is to
give the applicant written notice of that opinion and of the effect of
subsection (5).
(5) If the
Commissioner gives notice under subsection (4) —
(a)
section 180(4)(a) does not apply; and
(b) any
liability that ceased under section 180(4)(b) is revived as if the
application under section 180(1) had never been made.