Western Australian Current Acts Western Australian Current Acts (1) An application for
assessment or reassessment under this Subdivision must be —
(a) made
in the approved form jointly by all of the transferees; and
(b)
accompanied by such transaction record for the transaction as is required to
be lodged under section 23.
(2) For the purposes
of this Subdivision, the Taxation Administration Act section 17 applies as if
—
(a)
despite subsection (1) of that section, a person is not entitled to apply for
a reassessment more than 12 months after the day on which the transaction was
duty endorsed; and
(b)
despite subsection (4) of that section, the Commissioner may make a
reassessment on an application only if the application was made within that
time.