Land Tax Assessment Amendment Regulations 2015 (WA)

18 September 2015 GOVERNMENT GAZETTE, WA 3813

TREASURY AND FINANCE

30 1*

Land Tax Assessment Act 2002

(b) the rest of the regulations — on the day after that day.

Land Tax Assessment Amendment

Regulations 2015

Made by the Governor in Executive Council.

1.            Citation

These regulations are the Land Tax Assessment Amendment
Regulations 2015.

2.            Commencement

These regulations come into operation as follows —

(a) regulations 1 and 2 — on the day on which these regulations are published in the Gazette;

3814 GOVERNMENT GAZETTE, WA 18 September 2015

3.            Regulations amended

These regulations amend the Land Tax Assessment
Regulations 2003.

4.            Regulation 10A inserted

After regulation 9 insert:

10A. Incorrect payment of assessed amount

(I) In this regulation -

incorrect payment means a payment to discharge a
liability to pay an assessed amount that is not in

accordance with regulation 6, 7, 8 or 9 where -

(a)	the Commissioner is satisfied that it is clear from the circumstances in which the payment is made that the payment was intended to be an amount or instalment due and payable under regulation 6, 7(2), 8(2) or (3) or 9(3) (the relevant provision); and
(b)	the payment was received by the Commissioner within 7 days after the amount or instalment was due and payable under the relevant provision.

(2) If this subregulation applies in respect of an incorrect

payment -

(a) the payment -

(i)     is to be taken to have been made under the relevant provision; and

(ii)     so far as is practicable, the relevant

provision applies in respect of the
payment;

and

(b) regulations 9(1) and (2) and 11 do not apply in

respect of the payment.

(3) Subregulation (2) applies in respect of an incorrect

payment -

(a) if the payment is equal to or more than the amount or instalment due under the relevant provision; or

(b) if-

(i)     the payment is less than the amount or instalment due under the relevant provision; and

(ii)     the amount of the shortfall has been paid by the taxpayer immediately in accordance with subregulation (4).

18 September 2015 GOVERNMENT GAZETTE, WA 3815

(4) If an incorrect payment is less than the amount or

instalment due under the relevant provision the from that amount or instalment and the amount of the shortfall is immediately due and payable by the taxpayer.

5.            Regulation 12 amended

Delete regulation 12(2)(b) and insert:

(b) the Water Corporation established by the Water

Corporations Act 1995 section 4(1);

(Ca) the Bunbury Water Corporation established by

the Water Corporations Act 1995 section 4(2);

(cb) the Busselton Water Corporation established by

the Water Corporations Act 1995 section 4(3);

K. H. ANDREWS, Clerk of the Executive Council.