Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 70

70 .         On s. 68 application, court may set aside s. 67 notice etc.

        (1)         On application under section 68, the court may by order set aside the notice and order the Commissioner to withdraw any other notice if it is satisfied that —

            (a)         because of a defect in the notice, substantial injustice will be caused unless the notice is set aside; or

            (b)         there is some other reason why the notice should be set aside.

        (2)         Except as provided in subsection (1), the court must not set aside a notice merely because of a defect.