Western Australian Current Acts
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PAY-ROLL TAX ASSESSMENT ACT 2002
TABLE OF PROVISIONS
Long Title
PART 1 -- Preliminary
1. Short title
2. Commencement
3. Relationship with other Acts
4. Terms used
5A. Notes in text
PART 2 -- Liability and assessment
Division 1 -- Liability to pay-roll tax
5. Pay-roll tax on WA taxable wages
6A. Wages that are taxable in this jurisdiction
6B. Jurisdiction in which person who performs services is based
6C. Jurisdiction in which employer is based
6D. Place and date of payment of wages
6. Time for payment of pay-roll tax
7. Liability to pay-roll tax
7A. Tax thresholds and tapering value: half-years in financial year beginning 1 July 2019
8. Tax thresholds and tapering value: financial years beginning on or after 1 July 2020
Division 2A -- Wages
Subdivision 1 -- General concept of wages
9AA. Term used: wages
Subdivision 2 -- Fringe benefits and specified taxable benefits
9BA. Wages include fringe benefits and specified taxable benefits
9BB. Actual value of fringe benefit
9BC. Basis for including value of fringe benefits in returns
9BD. Eligibility to use estimated value method
9BE. Returns (other than annual returns) using estimated value method
9BF. Annual returns using estimated value method
9BG. Final returns using estimated value method
9BH. Changing method of valuing fringe benefits
9BI. Value of specified taxable benefit
Subdivision 3 -- Superannuation contributions
9CA. Terms used
9CB. Wages include superannuation contributions and other similar amounts
9CC. Superannuation contributions
9CD. Notional contributions
Subdivision 4 -- Shares and options
9DA. Wages include shares and options granted to employees
9DB. Relevant day: choice of
9DC. Relevant day: special cases
9DD. Value of shares and options
9DE. Effect of rescission, cancellation etc. of share or option
9DF. Grant of share under exercise of option
9DG. Wages include certain shares and options granted to directors
9DH. Place where wages (as shares or options) are payable
Subdivision 5 -- Termination payments
9EA. Wages include termination payments
Subdivision 6 -- Allowances
9FA. Motor vehicle allowances
9FB. Accommodation allowances
Subdivision 7 -- Employment agents
9GA. Wages include amounts paid by employment agents
Subdivision 8 -- Miscellaneous provisions
9HA. Value of wages paid in kind
9HB. GST excluded from wages
9HC. Wages paid by or to third parties
Division 2 -- Non-group employers’ liability
10. Annual tax liability: local non-group employers
11A. Apportioned threshold amounts for s. 10: local non-group employers
11. Tax payable with returns: local non-group employer
12. Apportioned threshold amounts for s. 11: local non-group employers
13. Annual tax liability: interstate non-group employers
14. Apportioned threshold amounts for s. 13: interstate non-group employers
15. Tax payable with progressive returns: interstate non-group employers
16. Annual reconciliation: non-group employers
Division 3 -- Group employers’ liability
17. Annual tax liability: groups
18. Apportioned threshold amounts for s. 17: groups
19. Tax payable with progressive returns: groups
20. Annual reconciliation: groups
Division 4 -- Assessment generally
21. Tax-reducing arrangements
22. Adjustments for changes in annual threshold amount
23. Taxable wages not paid throughout assessment year
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
23B. Application for nomination under s. 23A
23C. Determination of reduced rate where Pay-roll Tax Act 2002 s. 8(6) or 10(7) applied
Division 6 -- Special provisions for assessment year beginning 1 July 2019
23D. Terms used
23E. Application of Division
23F. Annual tax liability: whole of assessment year beginning 1 July 2019
23G. Annual tax liability for non-group employers: part-years in assessment year beginning 1 July 2019
23H. Annual tax liability for groups: part-years in assessment year beginning 1 July 2019
23I. Tax payable with progressive returns in assessment year beginning 1 July 2019
23J. Tax payable for return period portions: local non-group employers
23K. Modified application of relevant liability provisions
23L. Adjustment for application of half-year thresholds
23M. Annual reconciliation for assessment year beginning 1 July 2019
PART 3 -- Registration and returns
24. Applications for registration as employer
25. Registration and cancellation of registration
26. Monthly returns
27. Additional returns for reconciliation purposes
28. Further returns
28A. Manner of lodging and paying in certain cases
29. M, MC Exemptions from lodging monthly returns
PART 4 -- Constitution of business groups
30. Grouping corporations
31. Grouping where employees used in another business
32. Grouping commonly controlled businesses
33. Controlling interest in business
34. Value of beneficial interest in discretionary trusts
35A. Groups arising from tracing of interests in corporations
35B. Direct interests
35C. Indirect interests
35D. Aggregate interests
36. Smaller groups subsumed into larger groups
37. Grouping provisions operate independently
38. Exclusion from groups
39. Designated group employer
PART 5 -- Exempt wages
40. Exempt wages
41A. Exempt wages: parental and adoption leave
41B. Exempt wages: wages paid or payable for or in relation to services performed in other countries
41C. Exempt wages: DSC disability support and disability wages subsidy
41D. Exempt wages: apprentices under training contracts
PART 6 -- Miscellaneous
41. Exempting charitable bodies or organisations
42A. What is a relevant body
42B. Application for a beneficial body determination
42C. Beneficial body determination
42. Tax payable when employer leaves Australia
43. Agents and trustees
44. Keeping books and accounts
45. Regulations
46. Transitional provisions
SCHEDULE 1 -- Transitional provisions
GLOSSARY
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