Commonwealth Numbered Acts

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WHEAT TAX (PERMIT) COLLECTION ACT 1984 No. 144 of 1984 - SECT 5

Payments by Board to taxpayers
5. Where a person to whom a permit in respect of a season has been issued does
not purchase, during the season, the quantity of wheat authorized by the
permit to be purchased, the person is entitled, on application in writing made
to the Board, to a payment by the Board of an amount equal to the difference
between-

   (a)  the amount of the tax paid by the person in respect of the permit; and

   (b)  the amount of the tax that the person would have paid in respect of
        the permit if the quantity of wheat authorized by the permit to be
        purchased during the season had been the same as the quantity of wheat
        that was purchased under the permit during the season. 


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