❓ A WA parliamentary question seeks clarification on the time limits for the Office of State Revenue to claim undercharged land tax and for landowners to claim refunds for overcharged land tax, highlighting potential discrepancies.
AnsweredQoN 708Legislative Council
QuestionView source ↗
(1) In the event that a landowner has been repeatedly undercharged in tax land assessments, what is the duration in years that the Office of State Revenue can seek to claim from the landowner the correct assessment for the undercharged amount? (2) In the event that a landowner has been repeatedly overcharged in land tax assessments, what is the duration in years that the landowner can claim a refund from the State Government for the overcharged amounts? (3) Will the minister explain the reason for any differences outlined in the above questions? Hon NICK GRIFFITHS
AnswerView source ↗
I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(2) In the event that a landowner has been repeatedly overcharged in land tax assessments, what is the duration in years that the landowner can claim a refund from the State Government for the overcharged amounts? (3) Will the minister explain the reason for any differences outlined in the above questions? Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(3) Will the minister explain the reason for any differences outlined in the above questions? Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(2) In the event that a landowner has been repeatedly overcharged in land tax assessments, what is the duration in years that the landowner can claim a refund from the State Government for the overcharged amounts? (3) Will the minister explain the reason for any differences outlined in the above questions? Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(3) Will the minister explain the reason for any differences outlined in the above questions? Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
Hon NICK GRIFFITHS replied: I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
I thank the honourable member for some notice of the question. The Treasurer has provided the following response - (1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(1) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an undercharge of land tax in the preceding five financial years, except when there are reasonable grounds for suspecting that tax evasion has occurred or previous assessments were made on the basis of false or misleading information. In those circumstances there is no limit to the period in which the commissioner can reassess the claims. However, in accordance with section 16 of the Taxation Administration Act, which is published on the OSR web site - www.osr.wa.gov.au - the commissioner generally does not reassess land tax for the full five years when an undercharge has occurred. (2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(2) The commissioner is authorised by section 16 of the Taxation Administration Act 2003 to reassess the amount of tax to correct an overcharge of land tax in the preceding five financial years. When this occurs a refund of the amount overcharged will be made for the years a person is entitled to a refund up to a maximum of five years. (3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
(3) The shorter period that is outlined in Commissioner’s Practice TAA 16.0 for other charges of land tax reflect the obligations placed on the commissioner to determine the correct amount of land tax payable when the taxpayer has not been advised of the commissioner’s determination.
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