Western Australian Current Acts

LIMITATION ACT 1935 - SECT 37C

37C .         Limited operation of certain court orders

        (1)         This section applies when the effect of an order of a court (other than a judgment in accordance with section 37B(2)) is to oblige a taxing authority to refund any money paid by way of tax or purported tax.

        (2)         A taxing authority shall 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 onus of satisfying a taxing authority as to the matters in subsection (2) is on the person to whom the refund is to be made.

        (4)         In this section —

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

        [Section 37C inserted: No. 7 of 1997 s. 3.]