❓ A WA parliamentary question on notice regarding a late land tax assessment and its impact on a landowner's ability to claim a concession. The response cites confidentiality preventing specific answers but acknowledges potential systemic issues.
AnsweredQoN 1155Legislative Council
Asked
26 November 2007
Member
Portfolio
parliamentary secretary representing the Treasurer
QuestionView source ↗
LAND TAX ASSESSMENT - 359 ALISON PARADE, LOWER KING 1155. Hon GEORGE CASH to the parliamentary secretary representing the Treasurer: I refer to the land tax assessment raised by the Department of Treasury and Finance for 2005-06 in respect of 359 Alison Parade, Lower King, land ID 500P301490. (1) On what date did the department issue the 2005-06 assessment? (2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST
AnswerView source ↗
I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
LAND TAX ASSESSMENT - 359 ALISON PARADE, LOWER KING
I refer to the land tax assessment raised by the Department of Treasury and Finance for 2005-06 in respect of 359 Alison Parade, Lower King, land ID 500P301490. (1) On what date did the department issue the 2005-06 assessment? (2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(1) On what date did the department issue the 2005-06 assessment? (2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
LAND TAX ASSESSMENT - 359 ALISON PARADE, LOWER KING
I refer to the land tax assessment raised by the Department of Treasury and Finance for 2005-06 in respect of 359 Alison Parade, Lower King, land ID 500P301490. (1) On what date did the department issue the 2005-06 assessment? (2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(1) On what date did the department issue the 2005-06 assessment? (2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(2) Was this outside the statutory period, which would have enabled the owner to lodge an application for a 2005-06 land tax concession? (3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(3) Why did the department fail to issue the assessment for 2005-06 prior to the end of the relevant financial year? (4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(4) What discretion does the commissioner have to rectify this situation? (5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(5) Does the commissioner concede that the landowner has been disadvantaged by the failure of the department to issue the land tax assessment within the relevant period to enable a valid application for a concession for 2005-06 to be lodged? Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
Hon KATE DOUST replied: I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
I thank the honourable member for some notice of this question. (1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
(1)-(5) The confidentiality provisions of the Taxation Administration Act 2003 prevent the Commissioner of State Revenue from disclosing specific taxpayer information unless the release of that information is authorised by the person to whose affairs the information or material relates. In the absence of such authority, the Acting Commissioner of State Revenue is not legally permitted to provide the information to answer the member’s question. However, it goes without saying that I am deeply concerned by the circumstances described in this question. If the taxpayer concerned is prepared to give me the necessary authority to investigate the matter further, I would be happy to do so. I also add that, without commenting on specific taxpayer details, a number of assessments for the 2005-06 year were not issued by 30 June 2006 due to land data mismatches in the Office of State Revenue’s land database. Again, without referring to the specific details of any taxpayer, it should also be noted that a taxpayer who is dissatisfied with a decision of the commissioner has the right to object to that decision and, if that is not successful, take the matter to the State Administrative Tribunal.
Explore WA Government Data
Search the full archive in the free dashboard, or query programmatically via API.
Explore more
Government Gazette
Appointments, regulatory notices, planning changes.
Hansard
Debates, questions, speeches and sentiment.
Tabled Papers
Reports and documents tabled in Parliament.
Committees
Committee profiles and recent reports.
Regulations
Subsidiary legislation with filters and summaries.
Bills
Proposed laws and parliamentary progress.
Acts
Current WA legislation and summaries.
Explanatory Memoranda
Bills with EMs (text/PDF) available.
Members
MP profiles, party breakdown and rankings.
Pollie Rankings
Data-driven rankings across 19 categories.
Amendment Chains
Track how schemes and regulations evolve over time.