Western Australian Current Acts Western Australian Current Acts (1) In this section
—
commencement day means the day on which the
Taxation Administration Amendment Act 2019 section 8 comes into operation.
(2) Section 54A
applies in relation to an amount refunded or credited to a taxpayer on or
after commencement day, even if the objection or review under the
Valuation of Land Act 1978 that resulted in the reassessment being made and
the refund or credit becoming payable occurred before commencement day.
(3) A refund or credit
of interest to a taxpayer made, or purported to be made, on or after 1 July
2003 and before commencement day is, and is taken to have always been, as
valid and effective as it would have been if, on the day on which the refund
or credit was made —
(a)
section 54A (as in force on commencement day) had been in force; and
(b) the
prescribed rate for section 54A had been the rate prescribed for the purposes
of section 39 on that day.
[Section 137 inserted: No. 11 of 2019 s. 19.]