Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2012 (NO. 26 OF 2012) - SECT 13

13 .         Notices about rebate

        (1)         The Commissioner must give a notice to a person —

            (a)         if a rebate is to be paid to the person; or

            (b)         if satisfied that an overpayment or underpayment of rebate has been made to the person.

        (2)         The notice must —

            (a)         be in a form approved by the Commissioner; and

            (b)         state the amount of the rebate, overpayment or underpayment; and

            (c)         if an amount is to be repaid by the person under section 9(1) — indicate the due date for payment of the amount and state the amount to be repaid; and

            (d)         give details of any credit made under section 11.