Pay-roll Tax Act 1971 05-00-01 Xml

Reprinted under the Reprints Act 1984 as at 10 November 2000

Western Australia

Pay‑roll Tax Act 1971

An Act to impose a pay‑roll tax.

1.Short title

This Act may be cited as the Pay‑roll Tax Act 1971 1.

2.Incorporation of Pay‑roll Tax Assessment Act 1971

The Pay‑roll Tax Assessment Act 1971 is incorporated with and shall be read as one with this Act.

3.Imposition of pay‑roll tax

Pay‑roll tax is hereby imposed and shall be payable pursuant to the Pay‑roll Tax Assessment Act 1971 at the appropriate rate declared in this Act.

[Section 3 amended by No. 53 of 1973 s.3; No. 82 of 1985 s.3.]

[4.Repealed by No. 6 of 1992 s.4.]

5.Rates for employers other than group employers or payers of interstate wages

(1)This section applies in respect of every employer who —

(a)is not a member of a group; and

(b)does not pay interstate wages,

and declares the rate of pay‑roll tax payable by every such employer to be the appropriate rate ascertained in accordance with this section.

(2)If the amount of taxable wages paid or payable by an employer for a month after the month of June 1997 is —

(a)not more than $225 000, the rate of pay‑roll tax payable each month is 3.65%;

(b)more than $225 000 but less than $375 000, the rate of pay‑roll tax payable each month is R%, where —

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable for the month;

(c)not less than $375 000 but less than $468 750, the rate of pay‑roll tax payable each month is R%, where —

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable for the month;

(d)$468 750 or more, the rate of pay‑roll tax payable each month is 5.56%.

(3)If the amount of taxable wages paid or payable by an employer for a financial year commencing on 1 July 1997 or 1 July of a subsequent year is —

(a)not more than $2 700 000, the rate of payroll tax for the year is 3.65%;

(b)more than $2 700 000 but less than $4 500 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable for the year;

(c)not less than $4 500 000 but less than $5 625 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable for the year;

(d)$5 625 000 or more, the rate of pay‑roll tax for the year is 5.56%.

[Section 5 inserted by No. 82 of 1982 s.5; amended by No. 30 of 1986 s.4; No. 97 of 1987 s.4; No. 28 of 1988 s.4; No. 7 of 1989 s.4; No. 53 of 1990 s.4; No. 6 of 1992 s.5; No. 64 of 1992 s.4; No. 23 of 1993 s.4; No. 40 of 1994 s.4; No. 35 of 1995 s.4; No. 21 of 1996 s.9; No. 12 of 1997 s.11.]

6.Rates for employers who pay interstate wages but are not group members

(1)This section applies in respect of every employer who —

(a)is not a member of a group; and

(b)pays interstate wages,

and declares the rate of pay‑roll tax payable by every such employer to be the appropriate rate ascertained in accordance with this section.

(2)The rate of pay‑roll tax payable each month by an employer is 5.56% unless and until the Commissioner determines under this section that a lesser rate is payable and informs the employer accordingly.

(3)An employer may request the Commissioner to determine that a lesser rate than 5.56% shall be payable each month.

(4)An employer who makes a request under subsection (3) shall provide the Commissioner, in the approved form and manner, with estimates of and other information concerning the total interstate wages and taxable wages that the employer expects to pay throughout Australia in respect of the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year.

(5)Upon receiving a request under subsection (3) supported by estimates and information to the Commissioner’s satisfaction under subsection (4), the Commissioner shall determine the rate of pay‑roll tax payable each month by the employer in accordance with subsection (6) and inform the employer of the determination (if any).

(6)If the estimated total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1997 or 1 July of a subsequent year is —

(a)not more than $2 700 000, the rate of pay‑roll tax payable each month for the year shall be determined as 3.65%;

(b)more than $2 700 000 but less than $4 500 000, the rate of pay‑roll tax payable each month for the year shall be determined as R%, where —

(calculated to 2 decimal points)

E = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year;

(c)not less than $4 500 000 but less than $5 625 000, the rate of pay‑roll tax payable each month for the year shall be determined as R%, where —

(calculated to 2 decimal points)

E = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year;

(d)$5 625 000 or more, no determination shall be made under this subsection.

(7)Subject to subsection (11), if the amount of total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1997 or 1 July of a subsequent year is —

(a)not more than $2 700 000, the rate of pay‑roll tax for the year is 3.65%;

(b)more than $2 700 000 but less than $4 500 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year;

(c)not less than $4 500 000 but less than $5 625 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year;

(d)$5 625 000 or more, the rate of pay‑roll tax for the year is 5.56%.

[(8), (9) and (10) repealed]

(11)Notwithstanding subsection (7), if in respect of a year or period an employer fails to comply with section 13(4) of the Pay‑roll Tax Assessment Act 1971, the rate of pay‑roll tax for the year or period is 5.56%.

[Section 6 inserted by No. 82 of 1985 s.5; amended by No. 30 of 1986 s.5; No. 97 of 1987 s.5; No. 28 of 1988 s.5; No. 7 of 1989 s.5; No. 53 of 1990 s.5; No. 6 of 1992 s.6; No. 64 of 1992 s.5; 23 of 1993 s.5; No. 40 of 1994 s.5; No. 35 of 1995 s.5; No. 21 of 1996 s.9; No. 12 of 1997 s.12; No. 45 of 1997 s.3.]

7.Rates for group employers

(1)This section applies in respect of every employer who pays taxable wages and is a member of a group and declares the rate of pay‑roll tax payable by every such employer to be the appropriate rate ascertained in accordance with this section.

(3)An employer who is the designated group employer may request the Commissioner to determine a lesser rate than 5.56% payable each month by every member of the group that pays taxable wages in Western Australia.

(4)A designated group employer who makes a request under subsection (3) shall provide the Commissioner, in the approved form and manner, with estimates of and other information concerning the total interstate wages and taxable wages that those members of the group that pay taxable wages in Western Australia expect to pay throughout Australia in respect of the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year.

(5)If a designated group employer is unable to provide the estimates and information required under subsection (4), the designated group employer may, by instrument signed by every member of the group that pays taxable wages in Western Australia, notify the Commissioner that —

(a)the designated group employer is unable to provide the Commissioner with those estimates and that information;

(b)all members of the group that pay taxable wages in Western Australia request the Commissioner to determine a lower rate than 5.56% payable each month by those members; and

(c)each such member of the group undertakes to supply directly to the Commissioner those estimates and that information in respect of that member.

(6)Upon receiving a request under subsection (3) supported by estimates and information to the Commissioner’s satisfaction under subsection (4) or a notice, estimates and information to the Commissioner’s satisfaction under subsection (5), the Commissioner shall determine in accordance with subsection (7) the rate of pay‑roll tax payable each month by every member of the group that pays taxable wages in Western Australia and shall inform every such member of the group of the determination (if any).

(7)If the estimated total interstate wages and taxable wages paid or payable by all members of a group that pay taxable wages in Western Australia for a financial year commencing on 1 July 1997 or 1 July of a subsequent year is —

(a)not more than $2 700 000, the rate of pay‑roll tax payable each month by each member of the group for the year shall be determined as 3.65%;

(b)more than $2 700 000 but less than $4 500 000, the rate of pay‑roll tax payable each month by each member of the group for the year shall be determined as R%, where —

(calculated to 2 decimal points)

E = amount of total interstate wages and taxable wages estimated to be paid or payable for the year by all members of the group that pay taxable wages in Western Australia;

(c)not less than $4 500 000 but less than $5 625 000, the rate of pay‑roll tax payable each month by each member of the group for the year shall be determined as R%, where —

(calculated to 2 decimal points)

E = amount of total interstate wages and taxable wages estimated to be paid or payable for the year by all members of the group that pay taxable wages in Western Australia;

(d)$5 625 000 or more, no determination shall be made under this subsection.

(8)Subject to subsection (12), if the amount of total interstate wages and taxable wages paid or payable by all members of a group that pay taxable wages in Western Australia for a financial year commencing on 1 July 1997 or 1 July of a subsequent year is —

(a)not more than $2 700 000, the rate of payroll tax for the year is 3.65%;

(b)more than $2 700 000 but less than $4 500 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year by all members of the group that pay taxable wages in Western Australia;

(c)not less than $4 500 000 but less than $5 625 000, the rate of pay‑roll tax for the year is R%, where —

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year by all members of the group that pay taxable wages in Western Australia;

(d)$5 625 000 or more, the rate of pay‑roll tax for the year is 5.56%.

[(9), (10) and (11) repealed]

(12)Notwithstanding subsection (8), if in respect of a year or period a designated group employer or any member of the group that pays taxable wages in Western Australia, as the case may require, fails to comply with section 13(4) of the Pay‑roll Tax Assessment Act 1971, the rate of pay‑roll tax for the year or period is 5.56%.

[Section 7 inserted by No. 82 of 1985 s.5; amended by No. 30 of 1986 s.6; No. 97 of 1987 s.6; No. 28 of 1988 s.6; No. 7 of 1989 s.6; No. 53 of 1990 s.6; No. 6 of 1992 s.7; No. 64 of 1992 s.6; No. 23 of 1993 s.6; No. 40 of 1994 s.6; No. 35 of 1995 s.6; No. 21 of 1996 s.10; No. 12 of 1997 s.13; No. 45 of 1997 s.3.]

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Notes

1This reprint is a compilation as at 10 November 2000 of the Pay‑roll Tax Act 1971 and includes all amendments effected by the other Acts referred to in the following Table.

Table of Acts

Short title	Number and year	Assent	Commencement	Miscellaneous
Pay‑roll Tax Act 1971	11 of 1971	30 September 1971	30 September 1971
Pay‑roll Tax Act Amendment Act 1973	53 of 1973	6 November 1973	1 September 1973 (see section 2)
Pay‑roll Tax Act Amendment Act 1974	2 of 1974	30 August 1974	1 September 1974 (see section 2)
Pay‑roll Tax Amendment Act 1984	96 of 1984	7 December 1984	1 January 1985 (see section 2)
Pay‑roll Tax Amendment Act 1985	82 of 1985	4 December 1985	1 January 1986 (see section 2)
Pay‑roll Tax Amendment Act 1986	30 of 1986	31 July 1986	1 August 1986 (see section 2)
Pay‑roll Tax Amendment Act 1987	97 of 1987	16 December 1987	1 January 1988 (see section 2)
Pay‑roll Tax Amendment Act 1988	28 of 1988	24 November 1988	Section 6(1) deemed operative 1 January 1988; Balance operative 1 January 1989 (see section 2)
Pay‑roll Tax Amendment Act 1989	7 of 1989	13 November 1989	Deemed operative 1 November 1989 (see section 2(b))
Pay‑roll Tax Amendment Act 1990	53 of 1990	17 December 1990	17 December 1990 (see section 2)
Pay‑roll Tax Amendment Act 1992	6 of 1992	16 June 1992	1 June 1992 (see section 2)	Section 8 savings2
Pay‑roll Tax Amendment Act (No. 3) 1992	64 of 1992	11 December 1992	1 December 1992 (see section 2)	Section 7 savings3
Pay‑roll Tax Amendment Act 1993	23 of 1993	9 December 1993	1 January 1994 (see section 2)	Section 7 savings4
Pay‑roll Tax Amendment Act 1994	40 of 1994	26 August 1994	Deemed operative 1 July 1994 (see section 2)	Section 7 savings5
Pay‑roll Tax Amendment Act 1995	35 of 1995	24 October 1995	Deemed operative 1 July 1995 (see section 2)	Section 7 savings6
Revenue Laws Amendment (Taxation) Act 1996, Part 3	21 of 1996	28 June 1996	1 July 1996 (see section 2(1))	Section 11 savings7
Revenue Laws Amendment (Taxation) Act 1997, Part 4	12 of 1997	25 June 1997	1 July 1997 (see section 2)	Section 14 savings8
Pay‑roll Tax Amendment Act 1997	45 of 1997	9 December 1997	Deemed operative 1 July 1997 (see section 2)

2Section 8 of the Pay‑roll Tax Amendment Act 1992 (No. 6 of 1992) reads as follows —

“

8.Existing rates and liabilities not affected

Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as in force immediately before the commencement of this Act (other than sections 5(18), 6(33) and 7(35)) continue to have effect in relation to the imposition of pay‑roll tax under the principal Act in respect of wages paid or payable for any period before the commencement of this Act and the assessment, collection and payment of any pay‑roll tax imposed in respect of such wages.

”.

3Section 7 of the Pay‑roll Tax Amendment Act (No. 3) 1992 (No. 64 of 1992) reads as follows —

“

7.Existing rates and liabilities not affected

Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as is force immediately before the commencement of this Act (other than sections 5(4), 6(10) and 7(11)) continue to have effect in relation to the imposition of pay‑roll tax under the principal Act in respect of wages paid or payable for any period before the commencement of this Act and the assessment, collection and payment of any pay‑roll tax imposed in respect of such wages.

”.

4Section 7 of the Pay‑roll Tax Amendment Act 1993 (No. 23 of 1993) reads as follows —

“

7.Existing rates and liabilities not affected

Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as in force immediately before the commencement of the Act (other than sections 5(5), 6(10) and 7(11)) continue to have effect in relation to the imposition of pay‑roll tax under the principal Act in respect of wages paid or payable for any period before the commencement of this Act and the assessment, collection and payment of any pay‑roll tax imposed in respect of such wages.

”.

5Section 7 of the Pay‑roll Tax Amendment Act 1994 (No. 40 of 1994) reads as follows —

“

7.Existing rates and liabilities not affected

Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as in force immediately before the commencement of the Act, insofar as they apply to a period before that commencement, continue to have effect in relation to the imposition of pay‑roll tax under the principal Act in respect of wages paid or payable for that period and the assessment, collection and payment of any pay‑roll tax imposed in respect of such wages.

”.

6Section 7 of the Pay‑roll Tax Amendment Act 1995 (No. 35 of 1995) reads as follows —

“

7.Existing rates and liabilities not affected

Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as in force immediately before the commencement of this Act, insofar as they apply to a period before that commencement, continue to have effect in relation to the imposition of pay‑roll tax under the principal Act in respect of wages paid or payable for that period and the assessment, collection and payment of any pay‑roll tax imposed in respect of such wages.

”.

7Section 11 of the Revenue Laws Amendment (Taxation) Act 1966 (No. 21 of 1996) reads as follows —

“

11.Existing rates and liabilities not affected

”.

8Section 14 of the Revenue Laws Amendment (Taxation) Act 1997 (No. 12 of 1997) reads as follows —

“

14.Existing rates and liabilities not affected

”.

By Authority: JOHN A. STRIJK, Government Printer