Western Australian Current Acts Western Australian Current Acts (1) The following
provisions of the Taxation Administration Act 2003 apply, as described, in
relation to the administration and enforcement of this Act as if this Act
were, for that purpose, specified as a taxation Act in section 3(1) of that
Act —
(a) Part
4 applies, as limited by subsection (2), in relation to a decision under this
Act as if —
(i)
the decision were a decision referred to in section
34(1)(b) of that Act; and
(ii)
a person liable to repay an overpaid amount under
section 10 of this Act were a taxpayer;
(b) Part
5 Division 1 and Part 6 Division 1 apply as if —
(i)
an overpaid amount under section 10 of this Act were tax;
and
(ii)
a person liable to repay an overpaid amount under
section 10 of this Act were a taxpayer.
(2) An objection to or
review of a decision made under this Act cannot be made or sought under the
Taxation Administration Act 2003 Part 4 if the objection or review relies
upon objecting to or seeking the review of an assessment of pay-roll tax.
(3) The
Pay-roll Tax Assessment Act 2002 section 43 applies in relation to this Act as
if this Act were a pay-roll tax Act as defined in the Glossary to that Act.