Application for Instalments and Extensions of Time for Land Tax Liability

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What is this application for?

To apply to pay an outstanding tax liability by instalments (referred to as a 'Payment Arrangement'). Whether your application is accepted or declined is at the discretion of the Commissioner.

Who can complete this application?

An applicant, or an applicant's representative who is authorised to act for the applicant and has access to the applicant's financial information.

What you may need

To complete this application, the following may be required:

The assessment advice, invoice or notice issued by RevenueWA,
The income and expenditure for the taxpayer(s) that are responsible for payment of the liability,
Copies of bank statements and any supportive financial documentation, and
A projection of cash flow on a month-by-month basis that covers the period of the instalment proposal.

Important information

Before you begin, you should refer to the relevant publication to make sure that you understand the terms and conditions that apply to payment arrangements.

On completion of the application process, a receipt number will be provided and your application will be forwarded to RevenueWA for approval.

The Commissioner is under no obligation to approve a payment arrangement, including a proposal to pay any amount by instalments. The Commissioner will consider each application on its own merits and must be satisfied that the payment of the liability in full by the required time would have caused significant financial hardship.

Interest will be applied to payment arrangements. The interest will be charged at the rate prescribed under regulation 5 of the Taxation Administration Regulations 2003, currently 12.4% per annum, in relation to both the primary debt and penalty tax payable until the outstanding liability is paid in full.

It is an offence under the Taxation Administration Act 2003 to provide false or misleading information. This offence carries a penalty of up to $20,000 and three times the amount of tax that was avoided or might have been avoided if the false or misleading information or tax record had been accepted as true.

Privacy

RevenueWA is collecting the personal information in this application for the purpose of administering revenue laws. This is authorised by the Taxation Administration Act 2003. Your personal information will not be disclosed without your consent, except in circumstances outlined in section 114 of the Taxation Administration Act 2003 or as otherwise authorised by law. An agency engaged by RevenueWA may handle your information.