Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 33

33.         Continuing obligation to pay assessed tax

        (1)         An obligation to pay tax is not suspended or deferred by an objection or case stated or by review proceedings.

        (2)         An order cannot be made in review proceedings if it would have the effect of suspending or deferring an obligation to pay tax before those proceedings are finally determined.

        [Section 33 inserted: No. 55 of 2004 s. 1170.]