Western Australia

Debits Tax Assessment Regulations 2003

Western Australia

Debits Tax Assessment Regulations 2003

CONTENTS

1.Citation1

2.Commencement1

3.Debits Tax Assessment Regulations 1997 repealed1

4.Deemed separate debits (s. 17(2))1

Notes

Compilation table2

Western Australia

Debits Tax Assessment Act 2002

Debits Tax Assessment Regulations 2003

1.Citation

These regulations may be cited as the Debits Tax Assessment Regulations 2003.

2.Commencement

These regulations come into operation on the day on which the Act comes into operation.

3.Debits Tax Assessment Regulations 1997 repealed

The Debits Tax Assessment Regulations 1997 are repealed.

4.Deemed separate debits (s. 17(2))

(1)For the purposes of section 17(2) of the Act a debit to an account held by an employer made solely for the purpose of the payment of wages is prescribed.

(2)In subregulation (1) “employer” and “wages” have the same meanings as they have in the Pay‑roll Tax Assessment Act 2002.

Notes

1This is a compilation of the Debits Tax Assessment Regulations 2003. The following table contains information about that regulation.

Compilation table

Citation	Gazettal	Commencement
Debits Tax Assessment Regulations 2003	27 Jun 2003 p. 2408-9	1 Jul 2003 (see r. 2 and Gazette 27 Jun 2003 p. 2383)