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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