Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2010 (NO. 5 OF 2010) - 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 under section 5; and

            (b)         if satisfied under Part 3 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, as is relevant; and

            (c)         if an amount is to be repaid 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 offset made under section 11.