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Taxation Administration Act 2003
Part 6Recovery of tax
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Part 6 — Recovery of tax
Division 1 — Recovery generally
60. MC Recovery of unpaid tax 54
61. Power of court to order payment of tax 54
62. This Part applies to tax and also costs and interest 54
63. Recovery in cases of joint liability 55
64. Notice of administrator’s appointment 55
65. Recovery from garnishee 55
66. Recovery from partnerships 57
67. Recovery from directors of body corporate 57
68. Director or body corporate may apply to Supreme Court to set aside s. 67 notice 59
69. Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax 60
70. On s. 68 application, court may set aside s. 67 notice etc. 60
71. Effect of order setting aside s. 67 notice 61
72. Dismissal of s. 68 application 61
73. Order under s. 69 or 70 may be subject to conditions 61
74. Costs where applicant successful 61
75. Period for complying with s. 67 notice if s. 68 application made 61
Division 2 — Charges on land
76A. Terms used 62
76. MC Charge on land to secure land tax 63
77. MC Charge on land to secure stamp duty 65
77A. Charge on land to secure transfer duty or landholder duty 66
78. Charge on subsequent mining tenement 68
79. Priority of charge 69
80. Certificate as to charge to secure unpaid land tax 69
81. Withdrawal of memorial to be given when tax paid 70
82. Memorials etc. affecting TLA land or real property, lodging etc. 71
83. Memorials affecting mining tenements, lodging etc. 72
84. Mortgagees to be notified if memorial registered 72
85. Orders for sale of land 73
86. Means of enforcement not limited to charge 75