Western Australian Numbered Acts Western Australian Numbered Acts
TABLE OF PROVISIONS
Long Title
Preamble
PART 1 -- Preliminary
1. Short title
2. Commencement
3. The taxation Acts
4. Meaning of terms used in this Act
5. Crown bound
PART 2 -- Tax administration generally
6. Commissioner of State Revenue
7. Administration of taxation Acts
8. Commissioner’s functions
9. Judicial notice of appointment and signature
10. Delegation
11. Tax investigators
12. Appointed representatives for court proceedings
PART 3 -- Assessments of tax
Division 1 -- Assessments
13. Assessments
14. Self-assessments
15. Official assessments
16. Reassessments
17. Time limits on reassessments
18. Effect of reassessment
19. Assessments based on estimated or suspected liability
20. Assessments when instrument misleading or unavailable
21. Ascertaining value of property, consideration or benefit
22. Commissioner’s power to have valuation made
Division 2 -- Assessment notices and returns
23. Assessment notices
24. Form of assessment notice
25. Statement of grounds of assessment
Division 3 -- Penalty tax
26. Penalty tax for contravention of taxation Act
27. Penalty tax for late payment
28. Limitation on amount of penalty tax
29. Remission of penalty tax
30. Guidelines for imposing penalty tax
PART 4 -- Objections and appeals
Division 1 -- Procedures and restrictions
31. Procedure for challenging assessments
32. Objections to land valuations
33. Continuing obligation to pay assessed tax
Division 2 -- Objections
34. Right to object
35. Form of objection
36. Time for lodging objection
37. Consideration of objections
38. Time limit for determining objections
39. Reassessment on determination of objection
Division 3 -- Appeals and stated cases
40. Right of appeal
41. Court or tribunal to which an appeal lies
42. Time for appeal
43. Appeal hearings
44. Cases stated by Commissioner
PART 5 -- Payment and refund of tax
Division 1 -- Payment
45. When tax is due for payment
46. Allocation of payment
47. Arrangements for instalments and extensions of time
48. No action to compel approval of tax payment arrangement
Division 2 -- Special tax return arrangements
49. Approval of special tax return arrangements
50. Content of special tax return arrangement
51. Instruments stamped or endorsed under a special tax return arrangement
52. Lodging returns under special tax return arrangement
53. Amendment or cancellation of arrangement
Division 3 -- Refunds of tax
54. Power to make refund
55. Refund to be passed on in certain cases
Division 4 -- Power to waive or write off liability
56. Waiver of tax
57. Writing off tax liability
58. Powers subject to Financial Administration and Audit Act 1985
59. No action to compel waiver or writing off
PART 6 -- Recovery of tax
Division 1 -- Recovery generally
60. Recovery of unpaid tax
61. Power of court to order payment of tax
62. Recovery of costs and interest
63. Recovery of tax in cases of joint liability
64. Notice of administrator’s appointment
65. Power to garnishee
66. Recovery from partnerships
67. Recovery from directors of body corporate
68. Director of body corporate may apply
69. Determination of application where there is a dispute
70. Setting aside demand on other grounds
71. Effect of order setting aside notice
72. Dismissal of application
73. Order subject to conditions
74. Costs where applicant successful
75. Period of remedying default
Division 2 -- Charges on land
76. Charge on land to secure land tax
77. Charge on land to secure stamp duty
78. Prohibition on dealing with certain charged land
79. Priority of charge
80. Certificate of land tax secured by charge
81. Release of land from charge
82. Form of memorial
83. Registration of memorials and releases
84. Notification of mortgagees
85. Orders for sale of land
86. Means of enforcement not limited to charge
PART 7 -- Tax records
87. How long tax records are to be kept
88. Form of tax records
89. Where tax records are to be kept
90. Failure to keep proper tax records
91. General and specific exemptions
PART 8 -- Investigations
Division 1 -- Investigations
92. Investigations
93. Investigations for the purposes of recognised revenue laws
Division 2 -- Obtaining tax records and other information
94. Requirements to provide information and tax records
95. Power to require person to attend for examination
96. Power to retain documents
97. Recording examination proceedings
Division 3 -- Access to premises
98. Entry of premises
99. Powers of investigator while on premises
100. Warrants to enter premises
101. Use of force
Division 4 -- General provisions
102. Complying with information requirements
103. Legal professional privilege
104. Interaction with other Acts
PART 9 -- Offences
105. General penalty provision
106. Evasion of tax
107. False or misleading information
108. Obstructing or misleading an investigator
109. Offence by body corporate
110. Criminal penalties not to affect civil liabilities
111. Time for commencing prosecutions
112. Authority required for prosecution
113. General defence
PART 10 -- Miscellaneous
Division 1 -- Confidentiality
114. Confidentiality
Division 2 -- Service of documents
115. Service on the Commissioner
116. Service on agent or representative of taxpayer
117. Method of service by Commissioner
118. Non-exclusivity of this Division
Division 3 -- Evidentiary provisions
119. Evidentiary value of assessment notice
120. Evidentiary status of copies and reproductions of documents
121. Evidentiary certificates
122. Extracts from register of delegates
123. Averments in complaints
124. Presumption of regularity
Division 4 -- Exemption from personal liability
125. Exemption from personal liability
Division 5 -- Regulations
126. Regulations
127. Practices
Glossary
[Assented to 20 March 2003]
GLOSSARY