Western Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 2003

TABLE OF PROVISIONS

           Long Title

   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  
   18A.    Withdrawal of assessment  
   19.     Assessments based on estimated or suspected liability  
   20A.    Compromise assessments  
   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 review proceedings  

           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 -- Reviews and stated cases  

   40.     Right of review  
   42.     Time for review  
   43.     Proceedings before State Administrative Tribunal  
   43A.    Appeal from decision of State Administrative Tribunal  
   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.     Improper endorsement or certification of an instrument  
   52.     Lodging returns under special tax return arrangement  
   53.     Amendment or cancellation of arrangement  

           Division 3 -- Refunds of tax  

   54.     Power to make refund  
   55A.    Unused credit  
   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 Management Act 2006  
   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  

   76A.    Meaning of terms used in this Division  
   76.     Charge on land to secure land tax  
   77.     Charge on land to secure stamp duty  
   77A.    Charge on land to secure transfer duty or landholder duty  
   78.     Charge on subsequent mining tenement  
   79.     Priority of charge  
   80.     Certificate of land tax secured by charge  
   81.     Withdrawal of memorial to be given when tax paid  
   82.     Memorials affecting TLA land or real property  
   83.     Memorials affecting mining tenements  
   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 charges  
   124.    Presumption of regularity  

           Division 4 -- Exemption from personal liability  

   125.    Exemption from personal liability  

           Division 5 -- Regulations, practices and forms  

   126.    Regulations  
   127.    Practices  
   128.    Forms  

           Division 6 -- Early operation of certain amendments to taxation Acts  

   129.    Meaning of terms in this Division  
   130.    Determination of pre-enactment provisions  
   131.    Duration of determination notice  
   132.    Amendment and replacement of determination notice  
   133.    Effect of pre-enactment provisions  
   134.    Review of Division  
           Glossary  
           Compilation table