Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 60

60 . ^1MC         Recovery of unpaid tax

        (1)         Unpaid tax is a debt due to the State.

        (2)         The Commissioner may recover unpaid tax on behalf of the State by action in any court of competent jurisdiction.

        [Modification, to section 60, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 55 and endnote 1MC.]