Commissioner’s Practice — Taxation Administration Act 2003

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Notice Text

Under the provisions of section 127 of the Taxation Administration Act 2003, the following Commissioner’s practice is hereby published for public information— da 1.1 dutiable value of a partnership acquisition da 22.2 duties—easements da 29.3 duties—nominal duty for certain dutiable transactions relating to deceased estates da 31.3 duties—cancelled transactions da 36.2 treatment of amounts of goods and services tax (gst) da 44.0 residential property and foreign persons for the purposes of foreign transfer duty taa 7.4 waiver of tax taa 14.3 applications for reassessment taa 15.2 estimate assessments taa 16.4 certain assessment and reassessment time limits taa 27.3 interim assessments of transfer duty or landholder duty full details of the commissioner’s practice can be obtained from the office of state revenue website at www.finance.wa.gov.au.