Commissioner’s Practice — Remission of Penalty Tax

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Notice Text

Under the provisions of section 30 of the Taxation Administration Act 2003, the following commissioner’s practice is hereby published for public information—taa 18.3 remission of penalty tax—late lodgment and non-lodgment of returns, transaction records, acquisition statements, instruments and dutiable statements. taa 19.2 remission of penalty tax—reassessments. taa 20.3 remission of penalty—for late payment. Full details of the commissioner’s practice can be obtained from the office of state revenue website at www.finance.wa.gov.au.