Taxation Administration Amendment Act 2019 (WA)
Western Australia
Western Australia
Western Australia
Taxation Administration Amendment Act 2019The Parliament of Western Australia enacts as follows:
This is the
This Act comes into operation as follows —
(a) Part 1 — on the day on which this Act receives the Royal Assent;
(b) the rest of the Act — when the
Revenue Laws Amendment Act 2019 Part 2 comes into operation.
This Part amends the
Delete section 3(1)(g).
In section 23(2)(d) delete “land tax” and insert:
if land tax
Delete section 30 and insert:
The Commissioner must publish on the OSR website the practice followed by the Commissioner when deciding whether or not to remit penalty tax under section 29.
After section 47(8) insert:
(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).
After section 54 insert:
(1) This section applies if a reassessment is made, and an amount is to be refunded or credited to a taxpayer under section 54(1)(a) or (2), as a result of —
(a) an objection under the
Valuation of Land Act 1978 section 32 being allowed, wholly or in part; or(b) a review by the State Administrative Tribunal under the
Valuation of Land Act 1978 section 33.
(2) The following amounts must also be refunded or credited to the taxpayer —
(a) any amount paid by the taxpayer for the lodging of a memorial under section 76, 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) —
(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 referred to in subsection (1), was paid by the taxpayer; or
(ii) the date on which the assessment of tax to which the objection or review under the
Valuation of Land Act 1978 related was made;
and
(b) ending on the date, on or after the date the Commissioner made the reassessment referred to in subsection (1), on which the Commissioner approved the refunding or crediting of the amount.
In section 62:
(a) in paragraph (b) delete “section 76, 77 or 77A; and” and insert:
section 76, 77 or 77A(2), (3), (4A) or (4); and
(b) after paragraph (b) insert:
(ba) costs incurred for lodging a withdrawal of memorial under section 81; and
(1) In section 76A(2)(c) delete “(b) and” and insert:
(b), (ba) and
(2) After section 76A(2) insert:
(3) A purported payment is
dishonoured —(a) if the purported payment is by means of a cheque and the cheque is dishonoured or cancelled; or
(b) if the purported payment is by means of a credit card and the payment is not authorised by the issuer of the card; or
(c) if the purported payment is pursuant to an arrangement to directly debit an account with a person and the person fails to authorise the payment; or
(d) in circumstances prescribed by the regulations.
11. Section 76 amended
Delete section 76(3) and insert:
(3) If a purported payment of land tax is dishonoured, the tax is taken not to be paid by the due date for the purposes of subsection (2) (even though the due date may not have arrived when the purported payment is dishonoured).
Delete section 77(5) and insert:
(5) If a purported payment of stamp duty is dishonoured, the duty is taken not to be paid by the due date for the purposes of subsections (1), (1a) and (2) (even though the due date may not have arrived when the purported payment is dishonoured).
(1) Delete section 77A(1) and insert:
(1) In this section —
(2) After section 77A(2) insert:
(2A) If the Commissioner has made a transfer duty interim assessment on a transaction in relation to land and the transaction record for the transaction is endorsed under the
Duties Act 2008 section 273(3A), the Commissioner may lodge a memorial to create a charge on the land for the transfer duty payable on the transaction for which the Commissioner has not made an assessment (theremaining transfer duty ).(2B) A memorial under subsection (2A) —
(a) cannot be lodged without the consent of the taxpayer; and
(b) can be lodged even though an assessment of the amount of the remaining transfer duty has not been made.
(3) In section 77A(3) delete “to give effect to the
Duties Act 2008 section 145”.(4) In section 77A(4):
(a) delete “a relevant acquisition” and insert:
an acquisition
(b) delete “the
Duties Act 2008 section 186.” and insert:
calculating the landholder duty payable.
(5) Delete section 77A(6) and insert:
(6) If a purported payment of transfer duty or landholder duty is dishonoured, the duty is taken not to be paid by the due date for the purposes of this section (even though the due date may not have arrived when the purported payment is dishonoured).
(6) In section 77A(7) delete “subsection (2)” and insert:
subsection (2), (2A) or (3)
In section 85(2A) after “77A” insert:
(other than where the memorial creating the charge is lodged under section 77A(2A))
Delete section 115(c).
(1) In section 117(1)(e) delete “faxing it or emailing it to a fax number or” and insert:
emailing it to an
(2) In section 117(2) delete “section 117(1)” and insert:
subsection (1)
(3) Delete section 117(4) and insert:
(4) If a notice or other document is not served personally, the notice or document is taken to be served on a day prescribed by the regulations.
(5) For the purposes of subsection (4), the regulations may prescribe different days for documents served by different methods and in different circumstances.
(1) In section 127(1) delete “tax.” and insert:
tax on the OSR website.
(2) In section 127(2) delete “practice.” and insert:
practice on the OSR website.
Delete Part 10 Division 7.
At the end of Part 11 insert:
(1) In this section —
(2) Section 54A applies in relation to an amount refunded or credited to a taxpayer on or after commencement day, even if the objection or review under the
Valuation of Land Act 1978 that resulted in the reassessment being made and the refund or credit becoming payable occurred before commencement day.(3) A refund or credit of interest to a taxpayer made, or purported to be made, on or after 1 July 2003 and before commencement day is, and is taken to have always been, as valid and effective as it would have been if, on the day on which the refund or credit was made —
(a) section 54A (as in force on commencement day) had been in force; and
(b) the prescribed rate for section 54A had been the rate prescribed for the purposes of section 39 on that day.
20. Glossary amended (1) In the Glossary delete the definition of
publish .(2) In the Glossary insert in alphabetical order:
(3) In the Glossary in the definition of
penalty tax paragraph (d) delete “section 239(3)(b), 249(4)(b) or 266(2)(b);” and insert:
section 239(3)(b), 249(4)(b) or 266(1A)(b) or (2)(b);
This Part amends the
In section 139(3) after “
or 54A
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