Western Australia
Pay-roll Tax Act 2002
CONTENTS
Part 1 — Preliminary
1.Short title2
2.Commencement2
3.Relationship with other Acts2
4.Meaning of terms2
Part 2 — Imposition of pay‑roll tax
Division 1 — Imposition
5.Imposition of pay‑roll tax3
Division 2 — Local non‑group employers
6.Monthly rate3
7.Annual rate4
Division 3 — Interstate non‑group employers
8.Annual rate6
9.Monthly rate based on estimates7
Division 4 — Group employers
10.Annual rate8
11.Monthly rate based on estimates10
Western Australia
Pay-roll Tax Act 2002
An Act to impose pay‑roll tax.
[Assented to 20 March 2003]
The Parliament of Western Australia enacts as follows:
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.
Part 2 — Imposition of pay‑roll tax
Pay‑roll tax is imposed at the rates set out —
(a)for local non‑group employers — in Division 2
(b)for interstate non‑group employers — in Division 3; and
(c)for group employers — in Division 4.
Division
(1)The rate of pay‑roll tax payable for a month or part of a month by a local non‑group employer is the rate set out, or determined under the subsection referred to, in the Table to this subsection according to the amount of WA taxable wages paid or payable by the employer during that month or part of a month.
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Amount of WA taxable wages paid or payable |
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Not more than |
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More than |
Rate determined under subsection (2) |
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Not less than |
Rate determined under subsection (3) |
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(4)The rates determined under subsections (2) and (3) are to be calculated to 4 decimal places.
(5)In this section —
Dis the number of days in the month, or part of the month, during which WA taxable wages were paid or payable by the employer;
Mis the number of days in the month;
Wis the total amount of WA taxable wages paid or payable by the employer during the month or part of the month.
(1)The rate of pay‑roll tax payable for a financial year or part of a financial year by a local non‑group employer is the rate set out, or determined under the subsection referred to, in the Table to this subsection according to the amount of WA taxable wages paid or payable by the employer during that financial year or part of a year.
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Amount of WA taxable wages paid or payable |
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Not more than |
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More than |
Rate determined under subsection (2) |
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Not less than |
Rate determined under subsection (3) |
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|
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(2)The rate determined under this subsection is R% in the formula —
(3)The rate determined under this subsection is R% in the formula —
(4)The rates determined under subsections (2) and (3) are to be calculated to 4 decimal places.
(5)In this section —
Dis the number of days in the financial year, or part of the year, during which WA taxable wages were paid or payable by the employer;
Yis the number of days in the financial year;
Wis the total amount of WA taxable wages paid or payable by the employer during the financial year or part of the year.
Division 3 — Interstate non‑group employers
(1)The rate of pay‑roll tax payable for a financial year or part of a year by an interstate non‑group employer is the rate set out, or determined under the subsection referred to, in the Table to this subsection according to the amount of WA taxable wages and interstate taxable wages paid or payable by the employer during the financial year or part of a year.
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Amount of WA taxable wages and |
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Not more than |
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|
More than |
Rate determined under subsection (2) |
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Not less than |
Rate determined under subsection (3) |
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|
|
(2)The rate determined under this subsection is R% in the formula —
(3)The rate determined under this subsection is R% in the formula —
(4)The rates determined under subsections (2) and (3) are to be calculated to 4 decimal places.
(5)However if an employer fails to comply with section 27 of the Pay‑roll Tax Assessment Act 2002 for a financial year or part of a year, the rate of pay‑roll tax payable for the financial year or part of a year by the employer is 6.00%.
(6)In this section —
Dis the number of days in the financial year, or part of the year, during which WA taxable wages or interstate taxable wages were paid or payable by the employer;
Yis the number of days in the financial year;
Wis the total amount of WA taxable wages paid or payable by the employer during the financial year or part of the year;
Iis the total amount of interstate taxable wages paid or payable by the employer during the financial year or part of the year.
9.Monthly rate based on estimates
The rate of pay‑roll tax payable for each month or part of a month in a financial year or part of a year by an interstate non‑group employer is —
(a)6.00%; or
(b)if a determination under section 9 of the Pay‑roll Tax Assessment Act 2002 is in force in relation to the employer — the rate determined in accordance with section 8
(i)the estimated total amount of WA taxable wages and interstate taxable wages that will be payable by the employer during the financial year or part of the year; and
(ii)the estimated number of days in the financial year, or part of the year, during which WA taxable wages or interstate taxable wages will be payable by the employer.
(1)The rate of pay‑roll tax payable for a financial year or part of a year by each member of a group is the rate set out, or determined under the subsection referred to, in the Table to this subsection according to the amount of WA taxable wages and interstate taxable wages paid or payable by all members of the group during the financial year or part of a year.
|
Amount of WA taxable wages and |
|
|
Not more than |
|
|
More than |
Rate determined under subsection (2) |
|
Not less than |
Rate determined under subsection (3) |
|
|
|
(2)The rate determined under this subsection is R% in the formula —
(3)The rate determined under this subsection is R% in the formula —
(4)The rates determined under subsections (2) and (3) are to be calculated to 4 decimal places.
(5)However if a member of the group fails to comply with section 27 of the Pay‑roll Tax Assessment Act 2002 for a financial year or part of a year, the rate of pay‑roll tax payable for the financial year or part of a year by each member of a group is 6.00%.
(6)In this section —
Dis the number of days in the financial year, or part of the year, during which WA taxable wages or interstate taxable wages were paid or payable by a member of the group;
Yis the number of days in the financial year;
Wis the total amount of WA taxable wages paid or payable by all members of the group during the financial year or part of the year;
Iis the total amount of interstate taxable wages paid or payable by all members of the group during the financial year or part of the year.
11.Monthly rate based on estimates
The rate of pay‑roll tax payable for each month or part of a month in a financial year or part of a year by each member of a group is —
(a)6.00%; or
(b)if a determination under section 9 of the Pay‑roll Tax Assessment Act 2002 is in force for the members of the group — the rate determined in accordance with section 10 calculated (to 2 decimal places) on the basis of —
(i)the estimated total amount of WA taxable wages and interstate taxable wages that will be payable by all members of the group during the financial year or part of the year; and
(ii)the estimated number of days in the financial year, or part of the year, during which WA taxable wages or interstate taxable wages will be payable by a member of the group.
By Authority: JOHN A. STRIJK, Government Printer