Western Australian Consolidated Acts Western Australian Consolidated Acts (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;
(b) the
ownership of any land specified in the assessment notice;
(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.]