Taxation Administration Amendment Regulations 2005 (WA)

5)92 GOVERNMENT GAZETTE, WA 13 December 2005

TREASURY AND FINANCE

TF301*

Taxation Administration Act 2003

Taxation Administration Amendment

Regulations 2005

Legislation Information Tables for 2004, Table 4, p. 402.]

Made by the Lieutenant-Governor and Administrator in Executive
Council.

1.            Citation

These regulations are the Taxation Administration Amendment
Regulations 2005.

2.            The regulations amended

The amendment in these regulations is to the Taxation
Administration Regulations 2003*.

[* Published in Gazette 27 June 2003, p. 2419-22.

For amendments to 4 November 2005 see Western Australian

13 December 2005 GOVERNMENT GAZETTE, WA 5993

3. Regulation 5A inserted
After regulation 5 the following regulation is inserted -

5A.	Special tax return arrangements -	corrections and
alterations (section 50(1)(f))

(1) An online stamping arrangement may authorise the

responsible party to correct an error of any of the
following kinds made in a self-assessment made under

the arrangement -

(a)	a typographical error;
(b)	an incorrect selection from a list of items;
(c)	incorrectly entering information more than once;
(d)	any other error of a minor clerical nature.

(2) An online stamping arrangement may authorise the

responsible party to alter a self-assessment of the stamp

duty payable on an instrument if—

(a) the responsible party has made an error of the

kind referred to in subregulation (1);

(b) as a result of the error an incorrect decision was

made as to -

(i)     whether stamp duty was payable on the instrument; or

(ii)     the amount of stamp duty payable on the instrument;

and

(c) the alteration is to correct that decision after the

error has been corrected.

(3) In this regulation - "online stamping arrangement" means a special tax

return arrangement under which the responsible
party may make a self-assessment of the stamp
duty payable on an instrument using the web site
provided by the Commissioner to enable taxpayers
to make self-assessments, lodge returns and pay

tax electronically (known as Revenue Online).

By Corn rn and of the Lieutenant-Governor and Administrator,

G. M. PIKE, Clerk of the Executive Council.