Western Australian Consolidated Acts

FIRE AND EMERGENCY SERVICES AUTHORITY OF WESTERN AUSTRALIA ACT 1998 - SECT 36ZH

36ZH .         Liability to pay levy not affected by objection

        (1)         Pending determination of the objection, the liability to pay the levy on any land is not affected by —

            (a)         an objection to the valuation of the land under the Valuation of Land Act 1978 ; or

            (b)         an objection under this Division.

        (2)         If an objection referred to in subsection (1) or a review by the State Administrative Tribunal results in an amendment of the valuation of the land or a determination of the purpose for which the land is used that is different from the determination of that purpose that was the subject of the objection or review, the Minister —

            (a)         is to make any necessary adjustment of the levy payable on the land; and

            (b)         is to give written notice of the adjusted levy to the person by whom it is payable.

        (3)         If the levy is adjusted —

            (a)         an amount by which, because of its adjustment, the levy was overpaid is to be refunded;

            (b)         an amount by which, because of its adjustment, the levy was underpaid is recoverable under section 36Z, but no action to recover that amount is to be taken until at least 30 days after the notice referred to in subsection (2) is given to the person by whom the amount is payable; and

            (c)         interest accrues on an amount to be refunded under paragraph (a), or recoverable in accordance with paragraph (b), as prescribed by the regulations.

        [Section 36ZH inserted by No. 42 of 2002 s. 15; amended by No. 55 of 2004 s. 364.]

        [Heading inserted by No. 42 of 2002 s. 15.]