Western Australian Repealed Acts

This legislation has been repealed.

DEBITS TAX ASSESSMENT ACT 2002 - SECT 8

8 .         Recovery of debits tax from customer

        (1)         If a financial institution has paid debits tax on a debit the customer is liable to pay to the financial institution an amount equal to the amount of the debits tax minus any amount —

            (a)         that has been refunded to the financial institution under a debits tax Act in respect of the debit; or

            (b)         in respect of which an amount has been paid to the financial institution under section 13.

        (2)         If 2 or more people are liable to pay the amount to a financial institution, they are jointly and severally liable.

        (3)         A financial institution may recover an amount due under subsection (1) —

            (a)         by debiting the amount to the account;

            (b)         as a debt due by the customer to the financial institution, by action in a court of competent jurisdiction;

            (c)         in any other manner agreed between the financial institution and the customer; or

            (d)         by any combination of those methods.