Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Except as
otherwise provided in this Act the records maintained by the Corporation under
section 69A for a period shall be the basis on which charges are assessed
for that period.
(2) The reference in
subsection (1) to the records under section 69A includes a reference
to amendments made to those records from time to time.
(3) The records under
section 69A may be amended not more than 5 years after the end of
the period to which the records relate and the Corporation may thereupon
assess or reassess any charge for that period and for any subsequent period as
a result of that amendment and issue such assessment, or give such rebate or
refund, as may be appropriate.
(4) A person affected
by an amendment of the records has the same rights of objection and appeal, if
any, in relation to the amendment as he would have had if the amendment had
been an entry in the records for the first time at the time of the amendment.
[Section 69B inserted by No. 24 of 1987
s. 10 3 ; amended by No. 73 of 1995 s. 41.]
[Heading inserted by No. 25 of 1985
s. 17; amended by No. 73 of 1995 s. 30.]