Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2012 (NO. 26 OF 2012) - SECT 10

10 .         Underpayment of rebate

                If the Commissioner is satisfied, whether as a result of an assessment or otherwise, that an eligible employer has been paid less than the amount of rebate to which the employer is entitled, the Commissioner must pay, or credit under section 11(2), the employer with the amount of the underpayment.