Western Australian Current Acts Western Australian Current Acts (1) This section
applies to payment of any of the following taxes —
(a)
pay-roll tax;
(b) duty
payable under Part IIIF or Part IVB of the Stamp Act 1921 ;
(ba)
duty payable under the Duties Act 2008 Chapter 4.
(2) If —
(a) the
tax payable by the taxpayer is paid out of money provided by a third party, or
a third party reimburses the taxpayer for payment of tax; and
(b) the
tax is, in whole or part, refunded or credited to the taxpayer (whether under
this Division or not),
then the taxpayer is
to reimburse the third party in accordance with subsection (3) or (4), as the
case requires.
(3) If the third party
provided all the money with which the tax payment was made, or fully
reimbursed the taxpayer for the payment, the taxpayer must reimburse the third
party with an amount equal to the amount of the refund or credit.
(4) If the third party
contributed part only of the tax payment, or partially reimbursed the taxpayer
for the payment, the taxpayer must reimburse the third party with an amount
that bears the same proportion to the amount of the refund or credit as the
amount of the refund or credit amount bears to the amount of the payment.
(5) The taxpayer must
—
(a) make
the reimbursement to the third party within 90 days after the refund was paid
or credited to the taxpayer or within any longer period allowed by the
Commissioner; or
(b) if
the reimbursement is not made within that period —repay the amount of
the refund to the Commissioner or ask the Commissioner to cancel the credit in
the taxpayer’s favour within 7 days from the end of that period.
Penalty: $20 000.
(6) The Commissioner
may recover any amount that should have been, but was not, repaid under
subsection (5)(b) as if it were unpaid tax.
(7) No action can be
brought in a court to compel the Commissioner to take or refrain from taking
proceedings for recovery of the amount refunded or credited to the taxpayer.
[Section 55 amended: No. 12 of 2008 s. 44; No. 17
of 2010 s. 30(4).]