Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 69

69 .         Determination of application where there is a dispute

        (1)         This section applies where, on an application under section 68, the Court is satisfied that there is a genuine dispute between the body corporate and the Commissioner about —

            (a)         the validity;

            (b)         the merits; or

            (c)         the amount,

                of the assessment to which the notice relates, so far as that assessment concerns pay-roll tax.

        (2)         Where subsection 67(1) applies, the Court must, by order —

            (a)         set aside the notice or notices referred to in the application;

            (b)         order the Commissioner to withdraw any other notice served on any director of the body corporate under section 67 which relates to the assessment.