Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 40

40 .         Right of review by State Administrative Tribunal

        (1)         A person dissatisfied with the Commissioner’s decision on an objection or on an application for an extension of time for lodging an objection may apply to the State Administrative Tribunal for a review of the decision.

        (2)         A person ceases to be entitled to apply to the State Administrative Tribunal for a review of a decision on an objection against an interim assessment if the assessment following the interim assessment is made before the person makes an application under subsection (1) for a review of the decision.

        (3)         Subsection (1) does not apply to, or in respect of, a decision if this Act expressly provides that the decision is not subject to review under this Act.

        [Section 40 amended: No. 55 of 2004 s. 1174; No. 10 of 2013 s. 22; No. 8 of 2015 s. 20.]

[ 41.         Deleted: No. 55 of 2004 s. 1175.]