Western Australian Current Acts

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LIMITATION ACT 2005 - SECT 87

87 .         Limited operation of certain court orders as to refund of tax

        (1)         This section applies when the effect of an order of a court (other than a judgment mentioned in section 86(2)) is to oblige a taxing authority to refund any money paid by way of tax or purported tax.

        (2)         A taxing authority is to refund only that part of a tax or purported tax which the taxing authority 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 person to whom the refund is to be made has the burden of satisfying a taxing authority as to the matters mentioned in subsection (2).

        (4)         In this section —

        taxing authority means a person who or which under an Act is responsible for the assessment or collection of any tax.



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