Western Australia
Pay-roll Tax Act 2002
Western Australia
Pay-roll Tax Act 2002
CONTENTS
1.Short title1
2.Commencement1
3.Relationship with other Acts1
4.Meaning of terms1
5.Imposition of pay‑roll tax2
Notes
Compilation table3
Western Australia
Pay-roll Tax Act 2002
An Act to impose pay‑roll tax.
[Part heading deleted by No. 41 of 2003 s. 6.]
This Act may be cited as the Pay-roll Tax Act 2002.
This Act comes into operation on the day on which the Taxation Administration Act 2003 comes into operation.
3.Relationship with other Acts
The Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.
The Glossaries at the ends of the Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions.
[Division 1 heading repealed by No. 41 of 2003 s. 7.]
(1)Pay‑roll tax on wages paid or payable before 1 January 2005is imposed at the rate of 6%.
(2)Pay‑roll tax on wages paid or payable on or after 1 January 2005 is imposed at the rate of 5.5%.
[Section 5 inserted by No. 41 of 2003 s. 7; amended by No. 83 of 2004 s. 6.]
[Division 2 (s. 6, 7) repealed by No. 41 of 2003 s. 7.]
[Division 3 (s. 8, 9) repealed by No. 41 of 2003 s. 7.]
[Division 4 (s. 10, 11) repealed by No. 41 of 2003 s. 7.]
1This is a compilation of the Pay-roll Tax Act 2002 and includes the amendments made by the other written laws referred to in the following table.
|
Short title |
Number and Year |
Assent |
Commencement |
|
Pay-roll Tax Act 2002 |
47 of 2002 |
20 Mar 2003 |
1 Jul 2003 (see s. 2 and Gazette 27 Jun 2003 p. 2383) |
|
Business Tax Review (Taxing) Act 2003 Pt. 3 |
41 of 2003 |
30 Jun 2003 |
1 Jul 2003 (see s. 2) |
|
Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 Pt. 3 |
83 of 2004 |
8 Dec 2004 |
8 Dec 2004 (see s. 2) |