Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 59

59.         No action to compel waiver or writing off

        (1)         No action can be brought in a court to compel the Commissioner to waive payment of tax or to write off a tax liability.

        (2)         Subsection (1) does not prevent an appeal from a decision of the State Administrative Tribunal.

        [Section 59 amended: No. 55 of 2004 s. 1182.]