Pay-roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017
Pay-roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017
Western Australia
Pay-roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017
Contents
1.Short title2
2.Commencement2
3.Act amended2
4.Section 13 amended2
5.Section 15 amended2
6.Section 17 amended2
7.Section 19 amended3
8.Part 2 Division 5 inserted3
Division 5 — Special provisions for period from 1 July 2018 to 30 June 2023
23A.Nomination of estimates for determining rates for progressive return periods3
23B.Application for nomination under s. 23A5
23C.Determination of reduced rate where Pay‑roll Tax Act 2002 s. 8(6) or 10(7) applied6
9.Section 29 amended7
10.Glossary amended7
Pay‑roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017
An Act to amend the Pay‑roll Tax Assessment Act 2002.
[Assented to 13 December 2017]
The Parliament of Western Australia enacts as follows:
This is the Pay‑roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017.
This Act comes into operation as follows —
(a)sections 1 and 2 — on the day on which this Act receives the Royal Assent;
(b)the rest of the Act — when the Pay‑roll Tax Amendment (Debt and Deficit Remediation) Act 2017 section 7 comes into operation.
This Act amends the Pay‑roll Tax Assessment Act 2002.
Delete section 13(1).
In section 15(2) and (3) delete “interstate taxable wages” (each occurrence) and insert:
Australian taxable wages
Delete section 17(1A).
In section 19(3) and (4) delete “interstate taxable wages” (each occurrence) and insert:
Australian taxable wages
At the end of Part 2 insert:
Division 5 — Special provisions for period from 1 July 2018 to 30 June 2023
23A.Nomination of estimates for determining rates for progressive return periods
(1)The Commissioner may —
(a)for the purposes of the Pay‑roll Tax Act 2002 section 9(a), nominate —
(i)an amount of Australian taxable wages that it is estimated will be payable by an interstate non‑group employer during an assessment year in the sliding scale period; and
(ii)a number of days in the assessment year during which it is estimated that Australian taxable wages will be payable by the employer;
or
(b)for the purposes of the Pay‑roll Tax Act 2002 section 11(a), nominate —
(i)an amount of Australian taxable wages that it is estimated will be payable by all members of a group during an assessment year in the sliding scale period; and
(ii)a number of days in the assessment year during which it is estimated that Australian taxable wages will be payable by at least one member of the group.
(2)The Commissioner may make or vary a nomination under this section —
(a)on the Commissioner’s own initiative, having regard to the amounts of Australian taxable wages previously paid or payable by the employer, or by all members of the group, and any other relevant matters; or
(b)on application by the interstate non‑group employer, or by a member of the group, having regard to the information included in the application and any other relevant matters.
(3)The Commissioner may cancel a nomination under this section at any time.
(4)As soon as practicable after making, varying or cancelling a nomination under this section, the Commissioner must notify the employer, or each member of the group, to which the nomination relates of —
(a)the making, variation or cancellation of the nomination; and
(b)in the case of the making or variation of a nomination — the first progressive return period to which the nomination, or the nomination as varied, applies (which may be any period in the assessment year, including a period that has ended).
(5)Subject to any cancellation or variation, a nomination under this section applies to the progressive return period specified under subsection (4)(b) and each subsequent progressive return period in the assessment year.
(6)Subject to the Taxation Administration Act 2003 section 17, the Commissioner must make any reassessment necessary to give effect to the making or variation of a nomination under this section.
23B.Application for nomination under s. 23A
(1)An application for the making or variation of a nomination under section 23A must —
(a)be in the approved form; and
(b)include any relevant information required by the Commissioner.
(2)An application for the variation of a nomination made under section 23A in relation to an interstate non‑group employer or a group cannot be made unless the applicant expects that —
(a)the amount of Australian taxable wages that will be payable by the employer, or by all members of the group, during the assessment year will vary significantly from the nominated amount; or
(b)the number of days in the assessment year during which Australian taxable wages will be payable by the employer, or by at least one member of the group, will vary significantly from the nominated number of days.
23C.Determination of reduced rate where Pay‑roll Tax Act 2002 s. 8(6) or 10(7) applied
(1)This section applies if —
(a)an interstate non‑group employer, or the DGE of a group, fails to comply, within the period referred to in section 27(2)(c), with a requirement under section 27 to lodge an additional return in respect of an assessment year in the sliding scale period; and
(b)as a result of the failure to comply, a pay‑roll tax rate of 6.5% applies to the employer or group and the assessment year or part of the assessment year (the part‑year) under the Pay‑roll Tax Act 2002 section 8(6) or 10(7).
(2)If the Commissioner has sufficient information to determine the pay‑roll tax rate that would, but for the application of the Pay‑roll Tax Act 2002 section 8(6) or 10(7), have applied to the employer or group and the year or part‑year, the Commissioner may determine that the Pay‑roll Tax Act 2002 section 8(6) or 10(7) (whichever is relevant) does not apply to the employer or group and the year or part‑year.
(3)A determination under subsection (2) may be made on the Commissioner’s own initiative or on application by the interstate non‑group employer or a member of the group.
(4)An application for a determination under subsection (2) must —
(a)be in the approved form; and
(b)include any relevant information required by the Commissioner.
(5)As soon as practicable after making a determination under subsection (2), the Commissioner must notify the employer, or each member of the group, to which the determination relates of the making of the determination.
(6)Subject to the Taxation Administration Act 2003 section 17, the Commissioner must make any reassessment necessary to give effect to a determination under subsection (2).
In section 29(1b) in the definition of expected pay‑roll tax liability delete “WA taxable wages and interstate taxable wages —” and insert:
Australian taxable wages —
(1)In the Glossary clause 1 delete the definition of pay‑roll tax rate.
(2)In the Glossary clause 1 insert in alphabetical order:
Australian taxable wages means WA taxable wages and interstate taxable wages;
pay‑roll tax rate, in relation to an employer or group and an assessment year, part of an assessment year or a progressive return period, means the rate of pay‑roll tax fixed for the employer or group and the year, part‑year or period under the Pay‑roll Tax Act 2002;
sliding scale period has the meaning given in the Pay‑roll Tax Act 2002 section 5(3);
By Authority: KEVIN J. McRAE, Government Printer