Western Australian Current Acts Western Australian Current Acts (1) This section
applies in respect of an action by a person (a claimant ) to recover, or in
relation to the recovery of, any money paid by way of tax or purported tax.
(2) Any judgment by a
court in favour of a claimant is to be for only that part of the amount
claimed which the court is satisfied —
(a) has
not been charged directly to or recovered directly from another person or, if
it has been so charged or recovered, has been refunded to the other person;
(b) will
not be charged directly to or recovered directly from another person; and
(c) has
not been incorporated into the price of or charge for any property or
services.
(3) The claimant has
the burden of satisfying the court as to the matters mentioned in subsection
(2).