Western Australian Current Acts

PAY-ROLL TAX (INDIGENOUS WAGES) REBATE ACT 2012 - SECT 10

10 .         Overpayment of rebate

        (1)         If the Commissioner is satisfied, whether as a result of an assessment or otherwise, that —

            (a)         a rebate has been paid to a person who was not entitled to a rebate; or

            (b)         a rebate has been overpaid to an eligible employer,

                the person to whom the rebate was paid must repay the overpaid amount except to the extent to which, within 30 days after the day on which notice of the overpayment is issued under section 15, the Commissioner credits the overpaid amount under section 12(3).

        (2)         Any amount to be repaid under subsection (1) must be paid to the Commissioner —

            (a)         within 30 days after the day on which notice of the overpayment is issued under section 15; or

            (b)         in accordance with a tax payment arrangement.

        (3)         A reference in subsection (1) to a rebate paid, or overpaid, to a person includes a reference to amounts credited under section 12(2) in relation to the person.