Western Australian Numbered Acts Western Australian Numbered Acts[s. 4]
Unless the contrary
intention appears —
"address" of a person means —
(a) the
address of the person’s residence or place of business; or
(b) if
the person has a post office box for receiving personal or business
mail — the address of the post office box;
"appointed representative" means a person
appointed under section 12 to represent the Commissioner in proceedings
under a taxation Act;
"assessment "means a determination of a kind
referred to in section 13(1), whether the determination is made by way of
a self-assessment, an official assessment or a reassessment;
"assessment notice" means a notice under section
23;
"charge", in relation to land, means a charge on
the land created under section 76 or 77;
"Commissioner" means the Commissioner of State
Revenue appointed in accordance with section 6;
"corresponding Commissioner", in relation to a
recognised jurisdiction in which a recognised revenue law is in force, means
the person responsible for administering the recognised revenue law;
"decision" includes a direction;
"document" includes information stored or recorded
by any means;
"due date" means —
(a) in
relation to the payment of tax — the date on which the tax is
due for payment under section 45(1), (2) or (3), as the case requires;
(b) in
relation to lodging a return — the date by which the return is
required to be lodged under a taxation Act;
"garnishee" has the definition given in section
65;
"group" means 2 or more persons who are grouped
together for the purposes of a taxation Act;
"identity card" means an identity card issued to
an investigator under section 11;
(a) a
bill of exchange, promissory note, statement, conveyance, transfer, lease,
licence, insurance policy or any other document of a kind referred to in the
Second Schedule to the Stamp Act 1921 ;
(b) a
statement or return that is required under a taxation Act for the assessment
of tax;
(c) a
memorandum created by the Commissioner under section 20;
(d) a
document or other record on which, or in relation to which, tax is payable
under a taxation Act;
(e)
anything else that is to be regarded as an instrument under the provisions of
another taxation Act;
(f) a
copy, duplicate or counterpart of an instrument or document referred to in
another paragraph of this definition;
"investigation purposes" means any or all of the
purposes for which an investigation may be carried out under section 92 or 93;
"investigator" means a person appointed to be an
investigator under section 11;
"non-reviewable decision" means a decision under a
taxation Act that is expressed by the Act to be non-reviewable;
"official assessment" has the definition given in
section 15(1);
"official document" means an instrument and any
other record or document that is —
(a) kept
under or for the purposes of a taxation Act;
(b)
required to be stamped under or for the purposes of a taxation Act; or
(c)
required to be lodged with the Commissioner under or for the purposes of a
taxation Act;
"original assessment", in relation to a
reassessment of tax payable under a taxation Act, means a self assessment (if
any) made in relation to the tax, or the first official assessment made in
relation to the tax if no self-assessment was made, but does not include a
reassessment;
"penalty tax" means —
(a)
penalty tax payable under section 26;
(b)
penalty tax payable under section 27 for late payment of tax; or
(c)
penalty tax payable under sections 75JE, 75JF, 76I(2)(b) or 76J(2)(b) of
the Stamp Act 1921 ;
"person" includes a group;
"premises" means —
(a) land
(whether built on or not);
(b) a
building or structure on land; or
(c) a
vehicle,
and includes a part of
premises;
"previous assessment", in relation to a
reassessment of tax, means the assessment that was or is to be reviewed by the
reassessment whether the reviewed assessment was an original assessment or an
earlier reassessment;
"primary liability" for tax means a liability for
tax exclusive of any liability for penalty tax;
“publish” , for the purposes of
sections 30 and 127, means —
(a)
arrange for a summary of a new policy or a change in policy to be advertised
in the Gazette ; and
(b)
arrange for the current policy to be made available, at no cost, on an
appropriate internet site or from the Office of State Revenue;
"reassessment" does not include an original
assessment;
"recognised jurisdiction" means the Commonwealth
or another State;
"recognised revenue law" means —
(a) a
law of the Commonwealth or another State corresponding to a taxation Act; or
(b) a
law of the Commonwealth or another State declared by regulation to be a
recognised revenue law;
"record" means any thing or process —
(a) upon
or by which information is recorded or stored; or
(b) by
means of which a meaning can be conveyed in a visible or recoverable form,
whether or not the use
or assistance of some electronic, electrical, mechanical, chemical or other
device or process is required to recover or convey the information or meaning;
"Registrar of Titles" means the
Registrar of Titles or the Registrar of Deeds and Transfers;
"relevant material" means an instrument, record or
anything else that is relevant to —
(a)
ascertaining whether a tax liability exists;
(b)
assessing the amount of a tax liability;
(c)
deciding an application for a rebate or refund of tax, or an exemption from
tax, or any other application under a taxation Act;
(d)
auditing records relevant to the assessment of tax; or
(e)
ascertaining whether a contravention of a taxation Act has occurred;
"responsible party", in relation to a special tax
return arrangement, means the person with whom the arrangement is made as
mentioned in section 49(1);
"self-assessment "has the meaning given in
section 14;
"special tax return arrangement” means an
arrangement approved under section 49;
"State" includes the Northern Territory and the
Australian Capital Territory;
“tax” means —
(a) tax,
duty or another impost, or an instalment of tax, duty or other impost, that is
payable under a taxation Act; or
(b)
penalty tax payable under a taxation Act;
"tax liability" means a liability to pay tax
(including a liability that has not fallen due for payment);
"taxation Act" means an enactment specified as a
taxation Act under section 3(1);
"taxpayer" means —
(a) a
person who is or may be liable to pay tax;
(b) a
responsible party who is required to pay tax on behalf of another taxpayer
under a special tax return arrangement; or
(c) a
person of a prescribed class who is subject to statutory obligations relating
to the assessment or payment of tax;
"tax payment arrangement" means an arrangement
approved under section 47;
"tax record" means a record required to be kept
under a taxation Act or under a special tax return arrangement;
"Valuer-General" means the Valuer-General
appointed under section 6 of the Valuation of Land Act 1978 ;
"vehicle" "" includes a train, vessel or aircraft.
