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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Pay-roll Tax Assessment Amendment Bill 2019
Contents
1. Short title 2
2. Commencement 2
3. Act amended 2
4. Section 41D amended 2
5. Schedule 1 clause 15 amended 2
6. Schedule 1 clause 16 deleted 3
7. Schedule 1 Division 7 inserted 3
Division 7 -- Provisions for the Pay-roll Tax
Assessment Amendment Act 2019
18. Terms used 3
19. Application of amendments made by
Pay-roll Tax Assessment Amendment
Act 2019 3
20. Exemption for wages paid or payable:
training contracts lodged for registration
before 1 December 2017 4
21. Exemption for wages paid or payable:
training contracts lodged for registration
between 1 December 2017 and
30 June 2019 4
123--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Pay-roll Tax Assessment Amendment Bill 2019
A Bill for
An Act to amend the Pay-roll Tax Assessment Act 2002.
The Parliament of Western Australia enacts as follows:
page 1
Pay-roll Tax Assessment Amendment Bill 2019
s. 1
1 1. Short title
2 This is the Pay-roll Tax Assessment Amendment Act 2019.
3 2. Commencement
4 This Act comes into operation as follows --
5 (a) sections 1 and 2 -- on the day on which this Act
6 receives the Royal Assent;
7 (b) the rest of the Act -- on 1 July 2019.
8 3. Act amended
9 This Act amends the Pay-roll Tax Assessment Act 2002.
10 4. Section 41D amended
11 (1) In section 41D(1) delete the definitions of:
12 group member
13 initial employer
14 nominal period
15 (2) Delete section 41D(3) to (6) and insert:
16
17 (3) An exemption under subsection (2) does not apply to
18 wages paid or payable to or in relation to an employee
19 under a registered training contract that is suspended
20 under the VET Act for the period of the suspension.
21
22 Note: The heading to amended section 41D is to read:
23 Exempt wages: apprentices under training contracts
24 5. Schedule 1 clause 15 amended
25 (1) In Schedule 1 clause 15 delete the definitions of:
26 apprentice
27 existing training contract
page 2
Pay-roll Tax Assessment Amendment Bill 2019
s. 6
1 (2) In Schedule 1 clause 15 in the definition of commencement day
2 delete "operation;" and insert:
3
4 operation.
5
6 Note: The heading to amended Schedule 1 clause 15 is to read:
7 Term used: commencement day
8 6. Schedule 1 clause 16 deleted
9 Delete Schedule 1 clause 16.
10 7. Schedule 1 Division 7 inserted
11 At the end of Schedule 1 insert:
12
13 Division 7 -- Provisions for the Pay-roll Tax Assessment
14 Amendment Act 2019
15 18. Terms used
16 In this Division --
17 apprentice has the meaning given in the VET Act
18 section 60A;
19 commencement day means the day on which the Pay-roll
20 Tax Assessment Amendment Act 2019 section 4 comes into
21 operation;
22 former section 41D means section 41D as in force
23 immediately before commencement day;
24 VET Act means the Vocational Education and Training
25 Act 1996.
26 19. Application of amendments made by Pay-roll Tax
27 Assessment Amendment Act 2019
28 The amendments made by the Pay-roll Tax Assessment
29 Amendment Act 2019 apply in relation to wages paid or
30 payable on or after commencement day.
page 3
Pay-roll Tax Assessment Amendment Bill 2019
s. 7
1 20. Exemption for wages paid or payable: training contracts
2 lodged for registration before 1 December 2017
3 (1) This clause applies to a training contract (the
4 pre-1 December 2017 training contract) if --
5 (a) in accordance with a requirement imposed under the
6 VET Act section 60C(5), an apprentice under the
7 training contract is referred to as a "trainee"; and
8 (b) the training contract was lodged for registration
9 under the VET Act section 60F(2) before
10 1 December 2017.
11 (2) Despite the amendments made by the Pay-roll Tax
12 Assessment Amendment Act 2019 section 4, wages paid or
13 payable by an employer to or in relation to an employee are
14 exempt from pay-roll tax if --
15 (a) the wages are paid or payable for a period during
16 which the employee is an apprentice under the
17 pre-1 December 2017 training contract; and
18 (b) the wages would have been exempt from pay-roll
19 tax under former section 41D, as modified by
20 Schedule 1 clause 16 (as that clause was in force
21 immediately before commencement day).
22 21. Exemption for wages paid or payable: training contracts
23 lodged for registration between 1 December 2017 and
24 30 June 2019
25 (1) This clause applies to a training contract (the
26 pre-1 July 2019 training contract) if --
27 (a) in accordance with a requirement imposed under the
28 VET Act section 60C(5), an apprentice under the
29 training contract is referred to as a "trainee"; and
30 (b) the training contract was lodged for registration
31 under the VET Act section 60F(2) during the period
32 beginning on 1 December 2017 and ending
33 immediately before commencement day.
34 (2) Despite the amendments made by the Pay-roll Tax
35 Assessment Amendment Act 2019 section 4, wages paid or
page 4
Pay-roll Tax Assessment Amendment Bill 2019
s. 7
1 payable by an employer to or in relation to an employee are
2 exempt from pay-roll tax if --
3 (a) the wages are paid or payable for a period during
4 which the employee is an apprentice under the
5 pre-1 July 2019 training contract; and
6 (b) the wages would have been exempt from pay-roll
7 tax under former section 41D.
8
9
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