WA: remission of penalty tax for late payment – Commissioner’s Practice updated [81]

The WA Office of State Revenue (OSR) has issued Commissioner’s Practice TAA 20.2 (Remission of penalty tax – for late payment) outlining the circumstances in which penalty tax for late payment of duty or tax will be remitted. The Commissioner’s Practice replaces the previous version (TAA 20.1) and took effect on 14 December 2012.

[LTN 12,18/1/13]