Western Australia: Taxation Administration Act 2003 (WA)

Western Australia Taxation Administration Act 2003 Western Australia Taxation Administration Act 2003 Contents Part 1 — Preliminary 1. Short title 1 2. Commencement 1 3. 1M, 1MC Taxation Acts 1 4. Terms used (Glossary) 1 5. 1MC Crown bound 1 Part 2 — Tax administration generally 6. 1MC Commissioner of State Revenue 1 7. Commissioner's functions as to taxation Acts 1 8. Commissioner may perform investigators' functions 1 9. Commissioner, judicial notice of appointment and signature 1 10. 1M, 1MC Delegation by Commissioner 1 11. 1MC Tax investigators 1 12. Appointed representatives for court proceedings 1 Part 3 — Assessments of tax Division 1 — Assessments 13. Assessments 1 14. Self‑assessments 1 15. Official assessments 1 16A. Interim assessments 1 16. Reassessments 1 17. Time limits on reassessments 1 18. Effect of reassessment 1 18A. Withdrawal of assessments 1 19. Assessments based on estimated or suspected liability 1 20A. Compromise assessments 1 20. Assessments when instrument misleading or unavailable 1 21. Ascertaining value of property, consideration or benefit 1 22. Commissioner's power to have valuation made 1 23A. Recovery of valuation costs 1 Division 2 — Assessment notices and returns 23. Assessment notices 1 24. Form of assessment notice 1 25. Statement of grounds of assessment 1 Division 3 — Penalty tax 26. Penalty tax for contravention of taxation Act 1 27A. Penalty tax for undervaluation 1 27. Penalty tax for late payment 1 28. Limitation on amount of penalty tax 1 29. Remitting penalty tax 1 30. Practice for remitting penalty tax 1 Part 4 — Objections and review proceedings Division 1 — Procedures and restrictions 31. Procedure for challenging assessments 1 32. Objections to land valuations 1 33. Continuing obligation to pay assessed tax 1 34A. Beneficial body determinations 1 34B. Surrender of right of objection or review 1 Division 2 — Objections 34. Right to object 1 35. Form of objection 1 36. Time for lodging objection 1 37. Consideration of objections 1 38. Time limit for determining objections 1 39. Reassessment on determination of objection 1 Division 3 — Reviews and stated cases 40. Right of review by State Administrative Tribunal 1 42. Time for review 1 43. 1MC Proceedings before State Administrative Tribunal 1 43A. Appeal from decision of State Administrative Tribunal 1 44. Cases stated by Commissioner 1 Part 5 — Payment and refund of tax Division 1 — Payment 45. When tax is due for payment 1 46. Allocation of payment 1 47. Arrangements for instalments and extensions of time 1 48. No action to compel approval of tax payment arrangement 1 Division 2 — Special tax return arrangements 49. Approval of special tax return arrangements 1 50. Content of special tax return arrangement 1 51. Improper endorsement or certification of instrument 1 52. Lodging returns under special tax return arrangement 1 53. Amendment or cancellation of arrangement 1 Division 3 — Refunds of tax 54. Refunds 1 54A. Interest on refunds resulting from proceedings under Valuation of Land Act 1978 1 55A. Unused credit 1 55. Refunds or credits to be passed on to third parties in some cases 1 Division 4 — Power to waive or write off liability 56. Waiving tax 1 57. Writing off tax liability 1 58. Powers subject to Financial Management Act 2006 1 59. No action to compel waiver or writing off 1 Part 6 — Recovery of tax Division 1 — Recovery generally 60. 1MC Recovery of unpaid tax 1 61. Power of court to order payment of tax 1 62. This Part applies to tax and also costs and interest 1 63. Recovery in cases of joint liability 1 64. Notice of administrator's appointment 1 65. Recovery from garnishee 1 66. Recovery from partnerships 1 67. Recovery from directors of body corporate 1 68. Director or body corporate may apply to Supreme Court to set aside s. 67 notice 1 69. Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax 1 70. On s. 68 application, court may set aside s. 67 notice etc. 1 71. Effect of order setting aside s. 67 notice 1 72. Dismissal of s. 68 application 1 73. Order under s. 69 or 70 may be subject to conditions 1 74. Costs where applicant successful 1 75. Period for complying with s. 67 notice if s. 68 application made 1 Division 2 — Charges on land 76A. Terms used 1 76. 1MC Charge on land to secure land tax 1 77. 1MC Charge on land to secure stamp duty 1 77A. Charge on land to secure transfer duty or landholder duty 1 78. Charge on subsequent mining tenement 1 79. Priority of charge 1 80. Certificate as to charge to secure unpaid land tax 1 81. Withdrawal of memorial to be given when tax paid 1 82. Memorials etc. affecting TLA land or real property, lodging etc. 1 83. Memorials affecting mining tenements, lodging etc. 1 84. Mortgagees to be notified if memorial registered 1 85. Orders for sale of land 1 86. Means of enforcement not limited to charge 1 Part 7 — Tax records 87. How long tax records to be kept 1 88. Form of tax records 1 89. Where tax records to be kept 1 90. Failure to keep proper tax records 1 91. General and specific exemptions 1 Part 8 — Investigations Division 1 — Investigations 92. Investigations, purposes of 1 93. Investigations for purposes of recognised revenue laws 1 Division 2 — Obtaining tax records and other information 94. Power to require person to provide information 1 95. Power to require person to attend for examination 1 96. Power to retain documents and other records 1 97. Recording proceedings under s. 95 1 Division 3 — Access to premises 98. Power to enter premises 1 99. Powers of investigator while on premises 1 100. Warrants to enter premises 1 101. Use of force 1 Division 4 — General provisions 102. Complying with requirements to provide information 1 103. Legal professional privilege 1 104. Interaction with other Acts 1 Part 9 — Offences 105. General penalty provision 1 106. Evasion of tax 1 107. False or misleading information 1 108. Obstructing or misleading investigator 1 109. Offence by body corporate 1 110. Criminal penalties not to affect civil liabilities 1 111. Time for commencing prosecutions 1 112. Authority required for prosecution 1 113. General defence 1 Part 10 — Miscellaneous Division 1 — Confidentiality 114. 1M, 1MC Duty of confidentiality 1 Division 2 — Service of documents 115. Service on Commissioner 1 116. Service on agent or representative of taxpayer 1 117. Method of service by Commissioner 1 118. This Division in addition to other laws about service 1 Division 3 — Evidentiary provisions 119. Evidentiary value of assessment notice 1 120. Evidentiary value of copies and reproductions of documents 1 121. Evidentiary certificates 1 122. Extracts from register of delegates 1 123. Averments in charges 1 124. Presumption of regularity 1 Division 4 — Exemption from personal liability 125. 1MC Exemption from personal liability 1 Division 5 — Regulations, practices and forms 126. Regulations 1 127. Practices 1 128. Forms 1 Division 6 — Early operation of certain amendments to taxation Acts 129. Terms used 1 130. Determination of pre‑enactment provisions 1 131. Duration of determination notice 1 132. Amendment and replacement of determination notice 1 133. Effect of pre‑enactment provisions 1 134. Review of Division 1 Division 7 — Emergency tax relief measures 135. Tax relief measures 1 135A. Treasurer may declare tax relief measure due to emergency 1 135B. Amendment and revocation of tax relief declaration 1 135C. Provisions about tax relief declarations and instruments of amendment or revocation 1 135D. Procedural requirements for declared tax relief measure 1 135E. Effect of tax relief declaration 1 135F. Reassessments and refunds 1 Part 11 — Transitional matters 136. Provisions for Revenue Laws Amendment Act 2013 Part 3 1 137. Provisions for Taxation Administration Amendment Act 2019 1 138. Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022 1 139. Transitional provision for Emergency Management Amendment (Temporary COVID‑19 Provisions) Act 2022 1 Glossary 1. 1M, 1MC Terms used 1 Notes Compilation table 1 Other notes 1 Defined terms Western Australia Taxation Administration Act 2003 An Act to provide for the administration and enforcement of legislation dealing with State taxation. Part 1 — Preliminary 1. Short title This Act may be cited as the Taxation Administration Act 2003. 2. Commencement (1) This Act comes into operation on a day fixed by proclamation. (2) Different days may be fixed under subsection (1) for different provisions. 3. 1M, 1MC Taxation Acts (1) The following enactments are taxation Acts for the purposes of this Act — (a) this Act; [(b), (c) deleted] (ca) the Duties Act 2008; (d) the Land Tax Act 2002; (e) the Land Tax Assessment Act 2002; (f) the Metropolitan Region Improvement Tax Act 1959 as in force from and after the time of commencement of this Act; [(g) deleted] (ga) section 200 of the Planning and Development Act 2005; (h) the Pay‑roll Tax Act 2002; (i) the Pay‑roll Tax Assessment Act 2002; (j) the Stamp Act 1921 as in force from and after the time of commencement of this Act; (jaa) the Transport (Road Passenger Services) Act 2018 Part 9 Division 2; (ja) the Biosecurity and Agriculture Management Act 2007 Part 6 Division 1 Subdivision 2; (jb) the Biosecurity and Agriculture Management Rates and Charges Act 2007; (jc) the Betting Tax Act 2018; (jd) the Betting Tax Assessment Act 2018; (k) any other enactment prescribed by the regulations as a taxation Act. (2) Each other taxation Act is to be read with this Act as if they formed a single Act. [Section 3 amended: No. 38 of 2005 s. 15; No. 24 of 2007 s. 94; No. 12 of 2008 s. 34; No. 17 of 2010 s. 30(2); No. 26 of 2018 s. 329; No. 37 of 2018 s. 45; No. 11 of 2019 s. 4.] [Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 46 and endnote 1M.] [Modification, to section 3, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 49 and endnote 1MC.] 4. Terms used (Glossary) The Glossary at the end of this Act defines or affects the meaning of some of the words and expressions used in this Act. 5. 1MC Crown bound Subject to any express provision to the contrary, each taxation Act binds the Crown in right of Western Australia and, as far as the legislative power of Parliament permits, in all its other capacities. [Modification, to section 5, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 50 and endnote 1MC.] [5A., 5B.1M Modification, to insert sections 5A and 5B, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 47 and endnote 1M.] [5A., 5B.1MC Modification, to insert sections 5A and 5B, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 51 and endnote 1MC.] Part 2 — Tax administration generally 6. 1MC Commissioner of State Revenue A Commissioner of State Revenue is to be appointed under Part 3 of the Public Sector Management Act 1994. [Modification, to repeal section 6, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 52 and endnote 1MC.] 7. Commissioner's functions as to taxation Acts (1) The Commissioner has the general administration of the taxation Acts and may do anything necessary or convenient to be done for that purpose. (2) Without limiting subsection (1) the Commissioner may — (a) deal with a taxation matter in any manner; and (b) exercise in relation to a taxation matter any discretion, that the Commissioner considers appropriate in the interests of good management. (3) In subsection (2) — taxation matter means any matter or thing arising under or in relation to a taxation Act. [Section 7 inserted: No. 31 of 2008 s. 23.] 8. Commissioner may perform investigators' functions In addition to performing the functions conferred on the Commissioner under a taxation Act, the Commissioner may perform any function conferred on an investigator under a taxation Act. 9. Commissioner, judicial notice of appointment and signature All courts and persons acting judicially are to take judicial notice — (a) of the fact that a person holds or has held the office of Commissioner; and (b) of the official signature of a person who holds or has held the office of Commissioner. 10. 1M, 1MC Delegation by Commissioner (1) The Commissioner may delegate any of the Commissioner's functions under a taxation Act except — (a) the power to delegate under this section; and (b) the power to issue an identity card; and (c) the power to give an authorisation under section 98(3), 99(1)(a) or 101(2). (2) The delegation must be in writing signed by the Commissioner. (3) A person exercising or performing a power or duty that has been delegated to the person under this section is to be taken to do so in accordance with the terms of the delegation unless the contrary is shown. (4) Nothing in this section limits the ability of the Commissioner to perform a function through an agent. (5) The Commissioner is to keep a register of delegates, which may be kept electronically or otherwise. (6) If a person exercises, or claims to be entitled to exercise, functions delegated by the Commissioner in relation to a taxpayer or a taxpayer's affairs, the Commissioner must, at the request of the taxpayer, make the relevant entry in the register of delegates, or a print‑out of it, available for inspection by the taxpayer or a representative of the taxpayer. [Modification, to section 10, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 48 and endnote 1M.] [10. 1MC Modification, to replace section 10, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 53 and endnote 1MC.] 11. 1MC Tax investigators (1) The Commissioner may appoint a person to be an investigator for the purposes of the taxation Acts. (2) The Commissioner is to issue an identity card to each investigator. (3) An identity card must — (a) include a statement to the effect that the person identified by the card is an investigator for the purposes of the taxation Acts; and (b) include a photograph of the investigator. (4) If a person to whom an identity card is issued ceases to be an investigator, the person must immediately return the card to the Commissioner. Penalty for an offence against subsection (4): $20 000. [11. 1MC Modification, to replace section 11, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 53 and endnote 1MC.] 12. Appointed representatives for court proceedings (1) The Commissioner may appoint a person to represent the Commissioner — (a) in court proceedings for recovery of tax; or (b) in proceedings for an offence against a taxation Act; or (c) in other proceedings before a court or tribunal to which the Commissioner is a party. (2) An appointed representative may represent the Commissioner in accordance with the authorisation. Part 3 — Assessments of tax Division 1 — Assessments 13. Assessments (1) An assessment is a determination — (a) of the amount of tax payable under a taxation Act or of a portion of such an amount; or (b) that no tax is payable; or (c) that a person is liable to pay tax or is exempt from liability to pay tax; or (d) that an instrument, event or transaction is liable to tax or is exempt from tax. (2) An assessment may be made in relation to any one or more, or all, of the components of the tax payable by a taxpayer. (3) The receipt by the Commissioner of an amount as payment of tax does not constitute an assessment of tax liability. [Section 13 amended: No. 10 of 2013 s. 11.] 14. Self‑assessments A self‑assessment is — (a) an assessment made by the taxpayer in a return under a taxation Act; or (b) an assessment made by a responsible party in a return or otherwise in accordance with a special tax return arrangement. 15. Official assessments (1) An official assessment is an assessment made by the Commissioner. (2) The Commissioner must make an official assessment of the tax payable by a person — (a) if the person is or is likely to be liable to pay tax, but is not required to make a self‑assessment; or (b) when a taxation Act specifically requires the Commissioner to do so. (3) The Commissioner may make an official assessment on his or her own initiative, and may do so even if the taxpayer is required to make, or has made, a self‑assessment. (4) The Commissioner may make an official assessment in any other circumstances at the taxpayer's request. 16A. Interim assessments (1) The Commissioner may make an assessment (an interim assessment) of a portion of the tax payable by a person when a taxation Act specifically authorises the Commissioner to do so. (2) The Commissioner can make only one interim assessment of the tax payable. (3) The interim assessment must be followed by a complete assessment, which the Commissioner must make when the Commissioner — (a) has sufficient information to make such an assessment; or (b) makes a compromise agreement. (4) An interim assessment does not bind the Commissioner in relation to an assessment made following the interim assessment. (5) The complete assessment following the interim assessment supersedes the interim assessment but does not affect any liability for — (a) penalty tax arising out of the interim assessment; or (b) interest payable under a tax payment arrangement. (6) The complete assessment following the interim assessment is not a reassessment of the interim assessment. (7) The Commissioner is not prevented from making or enforcing an interim assessment by — (a) the Commissioner having already made an assessment that is not a complete assessment, that is, an assessment that a person is liable to pay tax or that an instrument, event or transaction is liable to tax; or (b) a person making an objection or taking review proceedings in relation to an assessment referred to in paragraph (a). (8) No action can be brought in any court or tribunal to compel the Commissioner to make an interim assessment. [Section 16A inserted: No. 10 of 2013 s. 12.] 16. Reassessments (1) The Commissioner must make a reassessment — (a) if specifically required to do so under a taxation Act; or (b) if specifically required to do so under a direction given in the course of review proceedings; or (c) if a taxation Act provides for a rebate or refund of tax in particular circumstances, and the circumstances were not taken into account when the previous assessment was made. (2) Subject to subsection (5), the Commissioner may also make a reassessment — (a) on his or her own initiative, if it appears that a previous assessment is or may be incorrect for any reason; or (b) on the application of the taxpayer. (3A) Despite subsections (1) and (2), the Commissioner cannot make a reassessment in relation to an interim assessment unless specifically required to do so by section 39(1) or a direction given in the course of review proceedings. (3B) A reference in this Act to an assessment following an interim assessment does not include a reference to a reassessment of an interim assessment. (3) A reassessment may be made whether or not any amount of tax has been paid on the previous assessment. (4) A reassessment may consolidate 2 or more separate assessments into a single assessment. (5) If an assessment is based on a particular interpretation of the applicable law or a particular practice of the Commissioner that was generally applied to assessments of that kind when the assessment was made, then the Commissioner cannot make a reassessment based on the ground that the interpretation or practice is or was erroneous. [Section 16 amended: No. 55 of 2004 s. 1165; No. 10 of 2013 s. 13.] 17. Time limits on reassessments (1) A taxpayer is not entitled to apply for a reassessment more than 5 years after the original assessment was made. (2) The Commissioner may make a reassessment at any time after the previous assessment was made if — (a) the Commissioner has been directed, in the course of review proceedings, to make the reassessment; or (b) there are reasonable grounds for suspecting that there has been an evasion of tax, or that the previous assessment was made on the basis of false or misleading information. (3) The Commissioner may make a reassessment of the amount of pay‑roll tax or betting tax payable on an original assessment that was made in or in relation to any of the 5 financial years that precede the financial year in which the reassessment is made. (4) However, in any other circumstances the Commissioner may only make a reassessment within 5 years after the date of the original assessment or on an application made within 5 years after the date of the original assessment. [Section 17 amended: No. 55 of 2004 s. 1166; No. 37 of 2018 s. 46.] 18. Effect of reassessment (1) A reassessment of an interim assessment or an original assessment supersedes the assessment and any earlier reassessment. (2) A reassessment may increase or decrease the amount originally assessed. (3) If tax payable on — (a) an instrument; or (b) a transaction or event that an instrument effects or records, is reassessed, and the instrument or a duplicate or copy of it is produced to the Commissioner, the Commissioner may endorse it to indicate the amount of tax (if any) payable under the reassessment and the amount of tax paid (if any), (but the reassessment takes effect irrespective of it being so endorsed). (4) A reassessment does not invalidate proceedings for the recovery of tax, but the amount to be recovered is to be amended to take account of the reassessment. (5) If an objection to an assessment is lodged but a reassessment is made before the objection is determined, the objection may be continued against the reassessment to the extent that it is liable to the same objection or to an objection that is the same, or similar, in substance. [Section 18 amended: No. 12 of 2008 s. 35; No. 10 of 2013 s. 14.] 18A. Withdrawal of assessments (1) The Commissioner may, within 5 years after the issue of a notice of assessment, withdraw the assessment. (2) An assessment may not be withdrawn if any amount of tax has been paid on the assessment. (3) The Commissioner must give a written notice of withdrawal to the taxpayer. (4) If an assessment in respect of an event or transaction is withdrawn, the assessment is taken never to have been made and, subject to this Act, the Commissioner may make an assessment in respect of the event or transaction at any time after the first‑mentioned assessment is withdrawn. [Section 18A inserted: No. 66 of 2003 s. 95(2).] 19. Assessments based on estimated or suspected liability (1) If the Commissioner suspects on reasonable grounds that a tax liability exists, the Commissioner may make an assessment on the basis of that suspicion and the Commissioner's estimate of the amount of the liability. (2) If a tax liability exists, but the Commissioner is not satisfied with the adequacy or reliability of information available to make an assessment, the Commissioner may make an assessment on the basis of the Commissioner's estimate of the amount of the liability. (3) The Commissioner cannot make an interim assessment under this section but can make an assessment following an interim assessment under this section. [Section 19 amended: No. 10 of 2013 s. 15.] 20A. Compromise assessments (1) If the Commissioner considers it appropriate to do so to avoid undue delay or expense, to settle a dispute or for any other reason, the Commissioner may — (a) make a written agreement (a compromise agreement) with a taxpayer in relation to the assessment of the taxpayer's tax liability; and (b) make an assessment in accordance with the compromise agreement. (2A) The Commissioner cannot make an interim assessment in accordance with a compromise agreement but can make an assessment following an interim assessment in accordance with a compromise agreement. (2) Despite section 16 the Commissioner must not make a reassessment of a compromise assessment unless — (a) the taxpayer has agreed; or (b) the Commissioner is satisfied that the compromise assessment — (i) was procured by fraud; or (ii) was made in consequence of the taxpayer knowingly failing to disclose material information or providing information knowing that it was incorrect, incomplete or misleading. (3A) Without limiting subsection (1), a compromise agreement may include — (a) conditions agreed with the taxpayer providing for the payment (and allowing for the remission) of interest at the prescribed rate or at some other rate fixed by or under the arrangement with the agreement of the taxpayer; and (b) any other conditions the Commissioner considers appropriate. (3) Each of the following are final and not subject to objection or review under Part 4 or to any other form of appeal or review — (a) a decision of the Commissioner under this section to make, or not make, a compromise agreement; (b) a decision of the Commissioner under this section as to the terms of a compromise agreement; (c) a compromise assessment. (4) No action can be brought in any court or tribunal to compel the Commissioner to make a compromise agreement. (5) This section does not limit the Commissioner's powers under section 19. [Section 20A inserted: No. 31 of 2008 s. 29; amended: No. 17 of 2010 s. 23; No. 10 of 2013 s. 16.] 20. Assessments when instrument misleading or unavailable (1) If there are reasonable grounds for suspecting that an instrument lodged under a taxation Act is inaccurate or misleading, then for the purposes of making an assessment the Commissioner may — (a) subject to subsection (4), create a memorandum of the instrument; and (b) treat the memorandum as if it were the instrument. (2) If tax is or may be payable but an instrument has not been lodged as required under a taxation Act, then for the purposes of making an assessment, the Commissioner may — (a) treat a copy of the instrument as if it were the instrument; or (b) subject to subsection (4), create a memorandum of the instrument, and treat the memorandum as if it were the instrument. (3) A memorandum created under subsection (1)(a) or (2)(b) is taken to be the instrument and to have been lodged by the person required to lodge it under the taxation Act. (4) The Commissioner can only create a memorandum of an instrument under subsection (1)(a) or (2)(b) if the Commissioner has, so far as is practicable, made reasonable efforts to obtain sufficient information to make an accurate assessment. (5) The copy or memorandum may be endorsed to indicate the payment of tax. (6) The validity of an assessment and the liability to pay tax do not depend on the availability of an instrument or a copy of an instrument, or on the creation of a memorandum of an instrument. (7) This section does not limit the powers of the Commissioner under section 19. [Section 20 amended: No. 66 of 2003 s. 95(3); No. 12 of 2008 s. 36.] 21. Ascertaining value of property, consideration or benefit (1) If it is necessary to ascertain the value of any property, consideration or benefit for the purposes of a taxation Act, the Commissioner may require the taxpayer to provide — (a) a written valuation of the property, consideration or benefit by a qualified valuer; and (b) any document or other record in the possession or control of the taxpayer that is relevant to determining the value of the property, consideration or benefit. (2A) A requirement under subsection (1) may include that — (a) a valuation, document or other record be provided in an electronic format; and (b) a valuation include or be accompanied by the methods, models and assumptions (if any) used in arriving at the valuation; and (c) if methods, models and assumptions must be provided electronically — they be provided in a form that allows the Commissioner to examine and test them for the purposes of determining whether to adopt the valuation. (2B) A taxpayer may, in a particular case, comply with a requirement under subsection (1)(a) by providing other evidence as to the value of the property, consideration or benefit satisfactory to the Commissioner. (2) A requirement must specify the date on or before which the taxpayer is required to comply with it. (3) A person who does not comply with a requirement commits an offence. Penalty: $20 000. [Section 21 amended: No. 10 of 2013 s. 29.] 22. Commissioner's power to have valuation made (1) For the purposes of a taxation Act, the Commissioner may — (a) have a valuation made of any property, consideration or benefit; or (b) adopt any available valuation of the property, consideration or benefit that the Commissioner considers appropriate. (2) The Commissioner may have a valuation made, or adopt a valuation, regardless of whether — (a) the Commissioner has required the taxpayer to provide information under section 21 about the value of the property, consideration or benefit; or (b) the taxpayer has complied with such a requirement. 23A. Recovery of valuation costs (1) The Commissioner may recover from a taxpayer the costs of obtaining a valuation under section 22(1)(a) if — (a) the taxpayer does not comply with a requirement under section 21(1)(a); or (b) the Commissioner is not satisfied with a valuation provided by the taxpayer (whether or not in compliance with a requirement under section 21(1)(a)) and the value on which the taxpayer's liability is assessed exceeds the designated valuation provided by the taxpayer by 15% or more. (2) However, if the validity or correctness of the assessment referred to in subsection (1)(b) is challenged by the taxpayer, the Commissioner can only recover the costs of obtaining the valuation if — (a) the value on which the final assessment of the taxpayer's liability is based exceeds the designated valuation provided by the taxpayer by 15% or more; and (b) the value on which the taxpayer's liability is assessed referred to in subsection (1)(b) does not vary from the value on which the final assessment of the taxpayer's liability is based by 15% or more. (3) In this section and section 27A(3), a reference to the designated valuation provided by the taxpayer is a reference to — (a) a valuation nominated by the taxpayer for the purposes of this section; or (b) in the absence of a nomination — the last valuation provided by the taxpayer prior to the Commissioner seeking a valuation under section 22(1)(a); or (c) a valuation accepted as the designated valuation by the Commissioner under subsection (7). (4) If a taxpayer provides a valuation (whether or not in compliance with a requirement under section 21(1)(a)), the Commissioner may ask the taxpayer whether the taxpayer wishes to nominate that valuation for the purposes of this section. (5) The nomination must be in writing. (6) Subsection (1)(b) does not apply if the Commissioner has not sought a nomination from the taxpayer in relation to the valuation. (7) The Commissioner may accept a valuation, provided by the taxpayer after the taxpayer has nominated a valuation or after the Commissioner has sought a valuation, as the designated valuation for the purposes of this section but only if satisfied that it is reasonable to do so in all the circumstances. (8) In subsection (2), the final assessment of the taxpayer's liability is the assessment applicable after the objection and any subsequent review proceedings are discontinued or otherwise finally determined. (9) A reference in this section to a valuation does not include a reference to a valuation obtained because of or in the course of an objection or review proceedings. (10) For the purpose of this section, if a valuation gives a range of values and a preferred value is not provided in or with it, the valuation is taken to fix a value at the median point in the range. [Section 23A inserted: No. 10 of 2013 s. 30.] Division 2 — Assessment notices and returns 23. Assessment notices (1) When the Commissioner makes an assessment, he or she must issue an assessment notice. (2) However, the Commissioner does not have to issue an assessment notice — (a) if the Commissioner makes a reassessment on his or her own initiative, and no tax is to be paid or refunded as a result of the reassessment provided confirmation is given in writing if requested; or (b) if the Commissioner assesses the amount of tax payable and then immediately endorses an instrument to indicate the assessment; or (c) if no tax is payable under an exemption (however expressed) provided under the Land Tax Assessment Act 2002; or (d) if land tax imposed under the Land Tax Act 2002 or Metropolitan Region Improvement Tax imposed under the Metropolitan Region Improvement Tax Act 1959 is waived under section 56. (3) When an assessment notice is issued, the Commissioner must serve it on the taxpayer. (4) However, liability to tax is not dependent on service of the assessment notice. [Section 23 amended: No. 66 of 2003 s. 108(2); No. 82 of 2004 s. 19; No. 13 of 2007 s. 14; No. 12 of 2008 s. 37; No. 11 of 2019 s. 5.] 24. Form of assessment notice (1) An assessment notice may be — (a) in the form of an account requiring payment of the amount assessed and of other amounts payable by the taxpayer; or (b) in any other form approved by the Commissioner. (1a) An assessment notice must set out the date on which it is issued. (2) An assessment notice in relation to an assessment must — (a) state the amount of tax payable under the primary liability; and (b) state the amount of penalty tax payable, if any; and (ca) state the amount of the costs of obtaining a valuation (if any) that are recoverable under section 23A; and (c) indicate the due date for payment of the tax. (3A) An assessment notice in relation to the assessment following an interim assessment must also — (a) state whether the amount assessed is more or less than the amount assessed under the interim assessment; and (b) show a credit for any amount of tax that has been paid on the interim assessment; and (c) if an amount of tax has been overpaid — state whether the overpaid amount is to be refunded or credited to the taxpayer. (3) An assessment notice in relation to a reassessment must also — (a) state whether the amount payable is more or less than the amount assessed under the previous assessment; and (b) if an amount of tax has been overpaid — state whether the overpaid amount is to be refunded or credited to the taxpayer; and (c) if the amount of tax has been increased, or an amount of tax remains unpaid — state the due date for payment of the amount or amounts to be paid. (4) For the purposes of subsection (3)(c), if the due date for payment of the tax has passed when the assessment notice is issued, the assessment notice must specify the due date for payment of any unpaid tax and any penalty tax payable in relation to the unpaid tax. (5) The date specified in an assessment notice in relation to an assessment other than a reassessment as the due date for payment must be at least 14 days after the date of the assessment notice. (5a) The date specified in an assessment notice in relation to a reassessment as the due date for payment must be at least 28 days after the date of the assessment notice. (6) More than one assessment of primary tax, penalty tax or costs of valuation, or any of them, may be included in an assessment notice, whether or not the assessments are made in respect of the same matter. (7) In subsection (6) — costs of valuation means the costs of obtaining a valuation that are recoverable under section 23A. [Section 24 amended: No. 12 of 2004 s. 9; No. 12 of 2008 s. 38; No. 10 of 2013 s. 17 and 31.] 25. Statement of grounds of assessment (1) An assessment notice may include a statement of the grounds on which the assessment is made. (2) If an assessment notice relating to an assessment of a primary liability, other than an interim assessment, does not include a statement of the grounds on which the assessment is made — (a) the taxpayer may request the Commissioner to provide a statement of the grounds; and (b) the Commissioner must serve a statement of the grounds on the taxpayer within 30 days after receiving the request. (3) If an assessment notice relating to an interim assessment, an assessment of penalty tax or an assessment of the costs of obtaining a valuation that are recoverable under section 23A, does not include a statement of the grounds on which the assessment is made, the Commissioner must serve on the taxpayer a separate statement of the grounds. (4) A statement of grounds relating to an interim assessment does not bind the Commissioner in relation to an assessment following the interim assessment. [Section 25 amended: No. 10 of 2013 s. 18 and 32.] Division 3 — Penalty tax 26. Penalty tax for contravention of taxation Act (1) A taxpayer is liable to pay penalty tax in the following circumstances — [(a) deleted] (b) where the taxpayer does not lodge an instrument in accordance with a taxation Act; (c) where any other contravention of a taxation Act occurs and, as a result, the taxpayer — (i) avoids or delays the payment of tax; or (ii) avoids or delays the submission of information required for the assessment of tax; (d) where there is a material misstatement or omission in an instrument submitted to the Commissioner by or for the taxpayer under a taxation Act; (e) where the taxpayer fails to provide information required under a taxation Act or (intentionally or unintentionally) provides information that is incorrect, incomplete or misleading; (f) where the taxpayer makes an underestimation to avoid, delay or reduce the payment of tax; (g) where the taxpayer fails to pay (or underpays) tax for which the taxpayer is liable. (2) If there are reasonable grounds for suspecting that a taxpayer is liable to pay penalty tax, the Commissioner may assess the amount of penalty tax payable by the taxpayer. (3) The amount of penalty tax payable is the amount equal to — (a) the amount of the taxpayer's primary liability; or (b) the amount that the taxpayer would have been liable to pay if the circumstances giving rise to the liability to penalty tax had not occurred, as the case requires. [Section 26 amended: No. 66 of 2003 s. 95(4).] 27A. Penalty tax for undervaluation (1) This section does not apply to a taxpayer in relation to a failure to comply with a requirement under section 21(1)(a). (2) If the costs of obtaining a valuation are recoverable under section 23A and the Commissioner decides to recover those costs from the taxpayer, the taxpayer is also liable to pay penalty tax. (3) The amount of penalty tax payable is the difference between — (a) what would be the amount of the taxpayer's primary liability if the designated valuation provided by the taxpayer were used in assessing the taxpayer's liability; and (b) the lesser of — (i) the amount of the taxpayer's primary liability assessed on the value referred to in section 23A(1)(b); and (ii) if the validity or correctness of the assessment is challenged by the taxpayer — the amount of the taxpayer's primary liability as assessed in the final assessment of the taxpayer's liability. (4) In subsection (3)(b)(ii), the final assessment of the taxpayer's liability is the assessment applicable after the objection and any subsequent review proceedings are discontinued or otherwise finally determined. (5) For the purpose of this section, if a valuation gives a range of values and a preferred value is not provided in or with it, the valuation is taken to fix a value at the median point in the range. [Section 27A inserted: No. 10 of 2013 s. 33.] 27. Penalty tax for late payment (1) If tax is not paid by the due date, the taxpayer is liable to pay an amount of penalty tax for late payment equal to 20% of the amount outstanding on the due date. (2) However, penalty tax is not payable for late payment of — (a) instalments due under a tax payment arrangement; or (b) an amount payable under section 47(6) as a result of the cancellation of a tax payment arrangement. 28. Limitation on amount of penalty tax If the total amount of penalty tax assessed as payable by a taxpayer in relation to a primary liability exceeds, or would but for this section exceed, the amount of the primary liability, the amount of penalty tax payable is reduced to the amount equal to the amount of the primary liability. 29. Remitting penalty tax (1) The Commissioner may remit penalty tax wholly or in part. (2) Penalty tax may be remitted before or after an assessment of the penalty tax is made. (3) If penalty tax is paid and later remitted, the amount remitted is to be refunded or credited against the taxpayer's present or future tax liabilities. 30. Practice for remitting penalty tax The Commissioner must publish on the Commissioner's website the practice followed by the Commissioner when deciding whether or not to remit penalty tax under section 29. [Section 30 inserted: No. 11 of 2019 s. 6; amended: No. 1 of 2022 s. 4.] Part 4 — Objections and review proceedings [Heading amended: No. 55 of 2004 s. 1167.] Division 1 — Procedures and restrictions 31. Procedure for challenging assessments A taxpayer is not entitled to challenge the validity or correctness of an assessment, or of any other decision for which rights of objection or review are conferred by this Act, except — (a) in proceedings by way of objection or in review proceedings; or (b) in any other manner specifically provided in a taxation Act. [Section 31 amended: No. 55 of 2004 s. 1168.] 32. Objections to land valuations The validity or correctness of a valuation under the Valuation of Land Act 1978 may only be challenged in proceedings under Part IV of that Act, and not by way of objection against an assessment under this Act based on the valuation. [Section 32 amended: No. 55 of 2004 s. 1169.] 33. Continuing obligation to pay assessed tax (1) An obligation to pay tax is not suspended or deferred by an objection or case stated or by review proceedings. (2) An order cannot be made in review proceedings if it would have the effect of suspending or deferring an obligation to pay tax before those proceedings are finally determined. [Section 33 inserted: No. 55 of 2004 s. 1170.] 34A. Beneficial body determinations (1) A decision to make, or not to make, or to revoke or amend, a beneficial body determination is final and not subject to objection or review under this Act or to any other form of appeal or review. (2) No action can be brought in any court or tribunal to compel the Minister to make a beneficial body determination. [Section 34A inserted: No. 8 of 2015 s. 18.] 34B. Surrender of right of objection or review (1) This section applies to a decision in respect of which an application may be made for a beneficial body determination. (2) If a taxpayer gives written notice in respect of a decision to which this section applies to the Commissioner to the effect that — (a) the taxpayer surrenders all rights of objection or review conferred by this Act in respect of the decision, then the decision is not subject to objection or review under this Act or to any other form of appeal or review; or (b) an objection to the decision having been determined, the taxpayer surrenders all subsequent rights of review conferred by this Act in respect of the decision, then the decision is not subject to review under this Act or to any other form of appeal or review. (3) Notice about a decision cannot be given — (a) under subsection (2)(a) after the right to object to the decision under this Act has expired; or (b) under subsection (2)(b) after the right to take review proceedings in respect of the decision has expired. [Section 34B inserted: No. 8 of 2015 s. 18.] Division 2 — Objections 34. Right to object (1) A taxpayer may object to — (a) an assessment, other than a compromise assessment; or (b) another decision under a taxation Act that affects the taxpayer's liability to taxation; or (ca) a decision to recover the costs of obtaining a valuation under section 23A or the amount of the costs sought to be recovered; or (c) a decision made on a pre‑transaction decision request made under the Duties Act 2008 section 261, unless any exemption granted under that Act for the transaction to which the request relates has been revoked; or (d) a decision made on a pre‑section 270 decision request made under the Duties Act 2008 section 269, unless the Commissioner has already decided under the Duties Act 2008 section 270(1) to disregard the scheme that was the subject of the request. (2) However, an objection cannot be made against — (a) the determination of an objection; (b) an assessment of an amount of duty and penalty tax that is assessed under a taxation Act and specified in an infringement notice as defined in the Road Traffic (Administration) Act 2008 section 4, unless the amount has been paid; (ca) an interim assessment within 3 years after the date on which the assessment notice for the interim assessment is issued; (cb) a decision to make, or not to make, or to revoke or amend, a beneficial body determination; (cc) a decision which, under section 34B(2)(a), is not subject to objection under this Act; (c) a directly reviewable decision; (d) a decision in respect of which a taxation Act specifically provides other procedures for objection or appeal; (e) a decision which, under section 20A(3), is not subject to objection under this Part. (3A) An objection against an interim assessment can only be made against the validity or correctness of the interim assessment as at the date on which the assessment notice for the interim assessment was issued. (3B) A taxpayer ceases to be entitled to object to an interim assessment if the assessment following the interim assessment is made before an objection against the interim assessment is lodged. (3) If a reassessment is made and the time for lodging an objection to the previous assessment has expired, an objection may only be made against an increase in liability. (4) Where a decision of the Commissioner is by any of the taxation Acts declared to be directly reviewable a taxpayer may, within 60 days of being notified of the decision, apply to the State Administrative Tribunal for a review of the decision. [Section 34 amended: No. 55 of 2004 s. 1171; No. 12 of 2008 s. 39; No. 31 of 2008 s. 24 and 30; No. 8 of 2012 s. 178; No. 10 of 2013 s. 19 and 34; No. 8 of 2015 s. 19.] 35. Form of objection An objection must — (a) be in writing; and (b) set out fully and in detail the grounds on which the taxpayer objects to the assessment or decision; and (c) be lodged in accordance with section 115. 36. Time for lodging objection (1) An objection to an official assessment must be lodged within 60 days after — (a) the assessment notice is issued; or (b) if the assessment is indicated by endorsement in accordance with section 23(2)(b) — the date on which the document was endorsed; or (c) if a taxpayer has requested a statement of grounds in accordance with section 25(2)(a) within 30 days of the issue of the assessment — the date on which the Commissioner serves a statement of the grounds; or (d) if the assessment is an interim assessment — the date on which the 3‑year period referred to in section 34(2)(ca) ends. (2) An objection to a self‑assessment must be lodged within 60 days after the due date for lodging the return related to the assessment. (3) An objection to another decision must be lodged within 60 days after the day on which the person affected by the decision was notified of the decision. (4) However, the Commissioner may, on application by the taxpayer, extend the time for lodging an objection. (5) An application for an extension of time — (a) must be made within 12 months after the date on which the objection was to have been lodged under subsection (1), (2) or (3), but may be made before or after that date; and (b) must set out in detail the grounds on which the applicant asks for an extension of time. (6) If objection is taken to a decision about self‑assessment of tax, the date of the decision is taken to be the date by which the first return affected by the decision is to be lodged by the taxpayer after the taxpayer receives notice of the decision. [Section 36 amended: No. 12 of 2008 s. 40; No. 10 of 2013 s. 20.] 37. Consideration of objections (1) The Commissioner must consider and determine an objection, having regard to — (a) the grounds set out in the objection and any other relevant written material submitted by the taxpayer; and (b) if the objection is against an interim assessment — any other information relevant to considering the objection that was obtained by the Commissioner before the assessment notice for the interim assessment was issued; and (c) if the objection is not against an interim assessment — any other information relevant to considering the objection, whether obtained by the Commissioner before or after the objection was lodged. (2) The onus of establishing that an assessment or decision to which an objection relates is invalid or incorrect lies on the taxpayer. (3) If the objection relates to an assessment that was made under section 19(1) on the basis of suspected liability — (a) it is not necessary for the taxpayer to establish that there were no reasonable grounds for the suspicion; and (b) the objection is to be allowed if the taxpayer establishes, on the balance of probabilities, that the taxpayer is not liable to the tax (or penalty tax) assessed. (4A) The Commissioner is not required to consider, or to continue considering, an objection against an interim assessment once the assessment following the interim assessment is made. (4B) A decision on an objection against an interim assessment and any findings made for the purposes of the decision do not bind the Commissioner in the consideration of an objection against an assessment following the interim assessment. (4) On determining an objection, the Commissioner must serve on the taxpayer a notice setting out — (a) the decision on the objection; and (b) if the objection is disallowed in whole or part — the reasons for the decision. [Section 37 amended: No. 10 of 2013 s. 21.] 38. Time limit for determining objections (1) The Commissioner must determine an objection within the decision period calculated under subsection (2). (2) The decision period is the initial period of 90 days beginning on the day the objection is lodged with the Commissioner, plus the number of days equal to the number of days the Commissioner needs (whether the needed days fall during or after the initial 90‑day period) — (a) to obtain from the taxpayer information that the Commissioner reasonably requires to determine the objection; or (b) to consider any information provided by the taxpayer after the objection was lodged; or (c) to obtain any advice and assistance from an external agency that the Commissioner reasonably requires to determine the objection. (3) The Commissioner must notify the taxpayer, before the end of the initial 90‑day period, of any periods by which the decision period has been extended up to the time of notification and, if further delays extending the decision period occur after the initial notification, must keep the taxpayer reasonably informed about the extent and the reasons for the further delays. (4) If the Commissioner fails to determine an objection within 120 days of the day that the objection was lodged with the Commissioner, the taxpayer may, by written notice to the Commissioner, require the Commissioner to apply to the State Administrative Tribunal for directions as to any or all of the matters referred to in this section, including but not limited to — (a) the length of the decision period; (b) the time for a taxpayer to comply with a request for information; (c) the information to be provided by the taxpayer; (d) the time for the Commissioner to seek advice and assistance from an external agency. (5) On receiving a request under subsection (4), the Commissioner must apply to the State Administrative Tribunal for those directions within 14 days of the written notice. [(6) deleted] (7) Non‑compliance with subsection (1) does not invalidate a determination on an objection. [Section 38 amended: No. 55 of 2004 s. 1172; No. 12 of 2005 s. 9.] 39. Reassessment on determination of objection (1) If an objection is allowed wholly or in part, the Commissioner must make a reassessment accordingly. (2) If, as a result of the reassessment, an amount is to be refunded or credited to the taxpayer, the following amounts are also to be refunded or credited to the taxpayer — (a) any amount paid by the taxpayer for the lodging of a memorial under section 76, 77 or 77A, if the Commissioner has lodged a withdrawal of the memorial as a result of the reassessment; (b) interest during the reassessment period, calculated at the prescribed rate, on the amount to be refunded or credited, including any amount referred to in paragraph (a). (3) In subsection (2)(b) — reassessment period, in relation to the payment of interest on an amount, means the period — (a) beginning on whichever is the later of — (i) the date on which the amount to be refunded or credited to the taxpayer, as a result of the reassessment, was paid by the taxpayer; or (ii) the date on which the assessment or decision objected to was made; and (b) ending on the date, on or after the date the Commissioner made the reassessment, on which the Commissioner approves the refunding or crediting of the amount. [Section 39 amended: No. 17 of 2010 s. 24.] Division 3 — Reviews and stated cases [Heading amended: No. 55 of 2004 s. 1173.] 40. Right of review by State Administrative Tribunal (1) A person dissatisfied with the Commissioner's decision on an objection or on an application for an extension of time for lodging an objection may apply to the State Administrative Tribunal for a review of the decision. (2) A person ceases to be entitled to apply to the State Administrative Tribunal for a review of a decision on an objection against an interim assessment if the assessment following the interim assessment is made before the person makes an application under subsection (1) for a review of the decision. (3) Subsection (1) does not apply to, or in respect of, a decision if this Act expressly provides that the decision is not subject to review under this Act. [Section 40 amended: No. 55 of 2004 s. 1174; No. 10 of 2013 s. 22; No. 8 of 2015 s. 20.] [41. Deleted: No. 55 of 2004 s. 1175.] 42. Time for review (1) An application to the State Administrative Tribunal for a review of a decision must be made within 60 days after notice of the decision is served on the taxpayer. [(2) deleted] [Section 42 amended: No. 55 of 2004 s. 1176.] 43. 1MC Proceedings before State Administrative Tribunal (1) When the State Administrative Tribunal is dealing with a matter brought before it under this Act other than a matter to which subsection (2) or (2aa) applies, the State Administrative Tribunal is to be constituted by, or include — (a) its President or a Deputy President of it; or (b) a senior member of it, as defined in subsection (1) of section 3 of the State Administrative Tribunal Act 2004, who is a legal practitioner. (2) When the State Administrative Tribunal is dealing with a matter brought before it under this Act that relates to an assessment or decision under or for the purposes of the Duties Act 2008, the Pay‑roll Tax Assessment Act 2002, or the Stamp Act 1921, the State Administrative Tribunal is to be constituted by its President, or a Deputy President of it, sitting alone unless subsection (2aa) applies. (2aa) A proceeding brought before the State Administrative Tribunal under this Act is included in the operation of section 93 of the State Administrative Tribunal Act 2004 if it is — (a) a proceeding of a kind described in paragraph (a) of the definition of minor proceeding in subsection (1) of that section or included by regulations referred to in paragraph (b) of that definition; or (b) a proceeding for the review of a directly reviewable decision; or (c) a proceeding for the review of a decision of the Commissioner under section 47 in connection with extending time for payment of tax or approving payment of tax in instalments, but the effect of a no appeals election made under that section in relation to the proceeding is modified as described in subsection (2ab). (2ab) The no appeals election does not prevent the Commissioner from making an appeal under the State Administrative Tribunal Act 2004 Part 5, without leave, against the decision in the proceeding on a question of law if the Minister — (a) certifies in writing that the question is significant for the protection of the revenue of the State; and (b) agrees to indemnify each other party to the proceeding in respect of any cost involved in the appeal, but a decision made by the Supreme Court in dealing with the appeal does not affect the decision in the proceeding from which the appeal arose and the matter cannot be sent back to the State Administrative Tribunal for reconsideration. (2a) For the purposes of subsections (1) and (2) — (a) a person appointed as a supplementary President of the State Administrative Tribunal under section 139 of the State Administrative Tribunal Act 2004 is not to be regarded as its President unless the person is a judge, acting judge or auxiliary judge of the Supreme Court; and (b) a person appointed as a supplementary Deputy President of the State Administrative Tribunal under section 141 of the State Administrative Tribunal Act 2004 is not to be regarded as a Deputy President of it unless the person is a judge, acting judge or auxiliary judge of the District Court. (2b) Subsections (1) and (2) apply to the constitution of the State Administrative Tribunal at every stage of a proceeding before it, including a directions hearing or other hearing of a procedural nature before the Tribunal. (3) If the final reassessment of the taxpayer's liability indicates that tax has been overpaid, the taxpayer is entitled to a refund or credit of the overpaid amount and the following amounts — (a) any amount paid by the taxpayer for the lodging of a memorial under section 76, 77 or 77A, if the Commissioner has lodged a withdrawal of the memorial as a result of the final reassessment; (b) interest during the reassessment period, calculated at the prescribed rate, on the amount to be refunded or credited, including any amount referred to in paragraph (a). (4A) In subsection (3)(b) — reassessment period, in relation to the payment of interest on an amount, means the period — (a) beginning on whichever is the later of — (i) the date on which the overpaid amount was paid by the taxpayer; or (ii) the date on which the assessment or decision the subject of the Commissioner's decision to which the review proceedings relate, was made; and (b) ending on the date, on or after the date the Commissioner made the final reassessment, on which the Commissioner approves the refunding or crediting of the amount. (4) For the purposes of subsection (3) — (a) the final reassessment of a taxpayer's liability is the last assessment to have been made as directed in the course of review proceedings at the time that the case is discontinued or otherwise finally determined; and (b) a refund or credit of an amount referred to in that subsection need not be made until rights to take review proceedings (including any right that may exist to seek special leave to appeal to the High Court) have been exhausted or have expired, and no further reassessment can be made. (5) The State Administrative Tribunal may, on its own initiative or the application of a party, dismiss a proceeding relating to an objection against an interim assessment once the assessment following the interim assessment is made. [Section 43 amended: No. 55 of 2004 s. 1177; No. 12 of 2008 s. 41; No. 17 of 2010 s. 25 and 30(3); No. 29 of 2012 s. 41; No. 10 of 2013 s. 23; No. 9 of 2022 s. 424.] [Modification, to section 43, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 54 and endnote 1MC.] 43A. Appeal from decision of State Administrative Tribunal (1) An appeal from a decision of the State Administrative Tribunal can be brought on a question of law, of fact, or mixed law and fact, without having first obtained leave to appeal. (2) The appeal has to be instituted in accordance with the rules of the Supreme Court and within the period of 28 days after — (a) the day on which the Tribunal's decision is made; or (b) if the Tribunal gives oral reasons for the decision and the appellant then requests it to give written reasons under section 78 of the State Administrative Tribunal Act 2004, the day on which the written reasons are given to the appellant. [Section 43A inserted: No. 55 of 2004 s. 1178.] 44. Cases stated by Commissioner (1) The Commissioner may state a case on a question of law arising under a taxation Act and forward the case to the Supreme Court. (2) The Supreme Court — (a) is to decide the question of law; and (b) may make orders for costs and other incidental matters. Part 5 — Payment and refund of tax Division 1 — Payment 45. When tax is due for payment (1) Subject to this section, tax is due for payment on the date fixed by or worked out in accordance with the relevant taxation Act. (2) If the relevant taxation Act does not make provision for the date of payment, the tax is due for payment on the date specified in the assessment notice. [Section 45 amended: No. 12 of 2004 s. 10.] 46. Allocation of payment When the Commissioner receives a payment from a taxpayer, the payment is to be allocated as follows — (a) if it is clear from the circumstances in which the payment is made how the payment is to be allocated —the payment is to be allocated accordingly; and (b) in any other case — the payment is to be allocated to the taxpayer's tax liabilities as decided by the Commissioner. 47. Arrangements for instalments and extensions of time (1) The Commissioner may approve an arrangement (with or without amendment) — (a) extending the time for paying tax; or (b) providing for the payment of tax in specified instalments. (2) An application for approval of a proposed tax payment arrangement must set out the reasons that the taxpayer wants more time to pay the tax. (3) A tax payment arrangement may include — (a) conditions agreed with the taxpayer providing for the payment (and allowing for the remission) of interest at the prescribed rate or at some other rate fixed by or under the arrangement with the agreement of the taxpayer; and (b) any other conditions the Commissioner considers appropriate. (4) The Commissioner may, by notice to the taxpayer, amend a tax payment arrangement — (a) by agreement with the taxpayer; or (b) as provided in the conditions of the arrangement. (5) The Commissioner may, by notice to the taxpayer, cancel a tax payment arrangement if — (a) a payment is not made in accordance with the arrangement; or (b) the taxpayer does not comply with any other condition of the arrangement. (6) On cancellation of a tax payment arrangement, the whole of the tax outstanding under the arrangement (together with interest) becomes due and payable as from the date of cancellation or the original due date for payment of the tax to which the arrangement relates (whichever is the later). (7) Despite cancellation of a tax payment arrangement, interest continues to accrue at the prescribed rate (or the other rate fixed by or under the arrangement) until the outstanding tax to which the arrangement formerly applied is paid. (8) A decision of the Commissioner under this section in connection with extending time for payment of tax or approving payment of tax in instalments is directly reviewable. (9) In this section, a reference to tax is to be read as including costs of the kinds referred to in section 62(a), (b), (ba) and (d). [Secti