Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 39

39 .         Reassessment on determination of objection

        (1)         If an objection is allowed wholly or in part, the Commissioner must make a reassessment accordingly.

        (2)         If, as a result of the reassessment, an amount is to be refunded or credited to the taxpayer, interest at the prescribed rate is payable on the amount from the date of payment to the date of the determination of the objection.