TONKIN and COMMISSIONER OF STATE REVENUE [2018] WASAT 129

STATE ADMINISTRATIVE TRIBUNAL
[2018] WASAT 129
TAXATION ADMINISTRATION ACT 2003 (WA) DUTIES ACT 2008 (WA)
CC 1261/2018
DETERMINED ON THE DOCUMENTS
JUDGE T SHARP, PRESIDENT (ACTING)
27/11/2018
Perth
Decision of respondent affirmed Application dismissed
B
IAN JAMES TONKIN
COMMISSIONER OF STATE REVENUE
Dutiable transaction
Transfer of dutiable property
Liability for duty at time agreement made
Late lodgement penalty
Review of Commissioner's decision on objection
Whether offer and acceptance lodged within required time
Whether penalty tax imposed should have been remitted in whole or part
Duties Act 2008 (WA), s 10, s 11(1)(b), s 19(1), s 20, s 23, s 23(1), Sch 1
State Administrative Tribunal Act 2004 (WA), s 60(2)
Taxation Administration Act 2003 (WA), s 3(1)(ca), s 26, s 26(1), s 29, s 29(1), s 30, s 30(1)
N/A
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