Western Australian Repealed Acts Western Australian Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS
Long Title
PART I -- Preliminary
1. Short title
2. Repeal of certain Acts
3. Saving provisions
5. Definitions
PART II -- Administration
6. Commissioner of Taxation
7. Commissioner may delegate
8. State may arrange with Commonwealth for collection of taxes
9. Officers to observe secrecy
PART III -- Liability to taxation
Division 1 -- General
10. Income tax
11. Accounting period
12. Money credited, reinvested, etc., to be income
13. Where consideration not in cash
14. Income arising from past transactions
15. Exemptions
16. Limitation of exemption
Division 2 -- Income
Subdivision A -- Assessable Income Generally
17. Gross income from certain sources
18. Interest on loans raised in Western Australia by Governments outside Australia
19. Insurance companies other than life insurance companies
Subdivision B -- Trading Stock
20. Trading stock to be taken into account
21. Value at beginning of year of income
22. Where Commonwealth and State values differ
23. Value at end of year of income
24. Value of live stock at end of year of income
25. Changes in basis of valuation of live stock
26. Cost price of natural increase
27. Disposal of assets of a business
28. Devolution on death
Subdivision C -- Business carried on partly in and partly out of the State
29. Profits from dealing in land
30. Goods deemed to be sold in the State
31. Goods deemed to be sold out of the State
32. Instrumentality
33. Interstate Trading
34. Sales by manufacturers
35. Sales by merchants
36. Determination by Commissioner
37. Sales in the State by a manufacturer
38. Sales out of the State by a manufacturer
39. Sales in the State by a merchant
40. Sales out of the State by a merchant
41. Sales of primary produce
42. Ascertainment of profits
43. Assessable income and deductions
44. General provisions
Subdivision D -- Dividends
45. Dividends
46. Rebate on dividends
47. Distributions by liquidators
48. Loans to shareholders
49. Payments to shareholders and directors
Division 3 -- Deductions
50. Allowable deductions
51. Successive deductions
52. Deductions in case of composite incomes
53. Losses and outgoings
54. Head office expenses
55. Loss on property acquired for profit-making
56. Repairs
57. Depreciation
58. Basis of depreciation
59. Calculation of depreciation
60. Alteration of method of calculation
61. Depreciation under Commonwealth and State Acts
62. Disposal, loss or destruction of depreciated property
63. Acquisition of depreciated property
64. Property used partly for producing assessable income
65. Meaning of depreciated value
66. Bad debts
67. Commission
68. Payments to relatives
69. Contributions to pension funds
70. Expenses of borrowing
71. Expenses of preparing lease
72. Timber felled upon acquired land
73. Timber felled under right
74. Losses by embezzlement, etc
75. Rates and taxes
76. Subscriptions to associations
77. Expenses of members of Parliament
78. Wire and wire netting
79. Gifts and contributions
80. Concessional deductions
81. Losses of previous years
82. Statutory exemption
83. Double deductions
Division 4 -- Leases
84. Definitions
85. Premiums included in assessable income
86. Deductions
87. Income of a taxpayer receiving a premium
88. Value of improvements included in assessable income
89. Deductions to lessee
90. Not to apply to certain leases
Division 5 -- Partnerships
91. Definitions
92. Partnerships
93. Income of partner
94. Options of partners in respect of live stock
95. Partner not in receipt and control of share
Division 6 -- Trustees
96. Net income of trust estate
97. Trustees
98. Beneficiary not under any disability
99. Beneficiary under disability
100. Where no person presently entitled
101. Beneficiary under disability deriving income from other sources
102. Discretionary trusts
103. Income of deceased received after death
104. Revocable trusts and trusts for minors
Division 7 -- Banks
105. Definitions
106. Net income from all sources
107. Assessable income
108. Commencement of ss.106 and
109. Conversion of ex-Australian funds
Division 8 -- Life assurance companies
110. Definitions
111. Application of Division
112. Premiums, etc., not assessable income
113. Deductions not allowable
114. Net investment income
115. Assessable income
116. When liabilities exceed assets
Division 9 -- Co-operative and mutual companies
117. Co-operative companies
118. Sums received to be taxed
119. Deductions allowable to co-operative company
120. Mutual insurance associations
Division 10 -- Mining
121. Deduction for capital expenditure
122. Deduction for cost of development
123. Capital expenditure of companies
Division 11 -- Interest paid by companies
124. Interest paid by company to a non-resident
125. Interest paid by a company on bearer debentures
126. Rebate of tax paid by company
127. Tax on interest
Division 12 -- Oversea ships
128. Taxable income of ship owner or charterer
129. Master or agent to make returns
130. Determination by Commissioner
131. Assessment of tax
132. Master liable to pay
133. Notice of assessment
134. Detention of ship
135. Freights payable under certain agreements
Division 13 -- Western Australian business controlled outside the State
136. Western Australia business controlled out of the State
Division 14 -- Film business controlled abroad
137. Film business controlled out of Australia
138. Taxable income
139. Liability of agent
140. Penalty
Division 15 -- Insurance with non-residents
141. Interpretation
142. Income derived by insurers out of Australia
143. Where insured person is a resident
144. Taxable income of insurer resident out of Australia
145. Liability of agents of insurer
146. Deduction of premiums
147. Information to be furnished
148. Rate in special circumstances
149. Re-insurance with non-resident
Division 16 -- Tax on racing stakes
150. Tax on racing stakes
PART IV -- Returns and assessments
151. Annual returns
152. Further returns, etc
153. Special returns
154. Returns deemed to be duly made
155. Certificate of sources of information
156. Assessments
157. Default assessments
158. Special assessments
159. When taxpayer about to leave the State
160. Assessments on all persons liable to tax
161. Amendment of assessments
162. Where no notice of assessment served
163. Refund of tax overpaid
164. Amended assessment to be an assessment
165. Notice of assessment
166. Validity of assessment
167. Judicial notice of signatures
168. Evidence
PART V -- Objections and appeals
169. Board of Review
170. Objections
171. Decision of Commissioner
172. Appeals
173. Power of Court on hearing of appeals
174. Rules
175. Pending appeal not to delay payment of tax
176. Adjustment of tax after appeal
PART VI -- Collection and recovery of tax
Division 1 -- General
177. When tax payable
178. Taxpayer leaving the State
179. Extension of time and payment by instalments
180. Penalty for unpaid tax
181. Tax a debt due to the King
182. Recovery of tax
183. Persons leaving Australia to obtain certificate
184. Authority to travel not to issue without certificate
185. Certificates and list of passengers to be lodged by ship-owner
186. Temporary business
187. Substituted service
188. Liquidators, etc
189. When tax not paid during lifetime
190. Provision for payment of tax by trustees of deceased person
191. Commissioner may collect tax from person owing money to taxpayer
192. Consolidation assessments
Division 2 -- Payment and collection of income tax
by instalments
193. Interpretation
194. Deductions to be made although no rates of tax declared
195. Duty of employer to make deductions from salary or wages. Amount of deductions
196. Employer to deliver stamps to employee
197. Employee to keep stamp book; production of book
198. Employee may produce book to Commissioner
199. Group schemes
200. State Government employees
201. Arrangements with Commonwealth
202. Certificate of exemption from deduction
203. Other offences. Presenting document relating to another person
204. Payment by tax stamps by person other than employees
205. Liability where employer is an association
206. Power of Commissioner to require delivery of stamps held on behalf of another person
207. Commissioner to prepare and issue stamps
208. Use of Commonwealth tax stamps by the State
209. Commissioner may license vendors of stamps
210. Licensed vendors of stamps to notify fact
211. Sale of tax stamps by unauthorized persons prohibited
PART VII -- Penal provisions and prosecutions
213. Taxation prosecution
214. Failure to furnish returns or information, etc
215. Refusal to give evidence
216. Order to comply with requirement
217. Additional tax in certain cases
218. False returns or statements
219. Failure to sign or false certificate
220. False declarations
221. Understating income
222. Fraudulent avoidance of tax
223. Obtaining information
224. Place where offence committed
225. Proceedings for offences
226. Protection to witnesses
227. Averment of prosecutor sufficient
228. Evidence of authority to institute proceedings
229. Appearance by Commissioner
230. Minimum penalties
231. Enforcement of orders for payment
232. Costs
233. Penalties not to relieve from tax
234. Penalties
PART VIII -- Miscellaneous
235. Public officer of company
236. Agents and trustees
237. Person in receipt or control of money for non-resident
238. Person paying royalty to a non-resident taxpayer
239. Payment of tax by banker
240. Recovery of tax paid on behalf of another person
241. Contribution from joint taxpayers
242. Business records in the English language to be kept
243. Contracts to evade tax void
244. Covenant by mortgagor to pay tax
245. Periodical payments in the nature of income
246. Access to books, etc
247. Department to obtain information and evidence
248. Release of taxpayers in cases of hardship
249. Regulations
250. Construction of Act
FIRST SCHEDULE
SECOND SCHEDULE
Compilation table