Western Australian Current Acts Western Australian Current Acts[s. 4]
In a pay-roll tax Act,
unless the contrary intention appears —
ABN means the ABN (Australian Business Number) for
an entity within the meaning of the
A New Tax System (Australian Business Number) Act 1999 (Commonwealth);
actual value , of a fringe benefit, has the
meaning given in section 9BB(2);
actuary means a Fellow or an Accredited Member of
the Institute of Actuaries of Australia;
agent includes —
(a) a
person who in Western Australia, for or on behalf of another person outside
Western Australia, holds or has the management or control of the business of
that other person; and
(b) a
person on whom notice of a declaration under section 43(9) has been served;
annual threshold amount , in relation to a
financial year, means the annual threshold amount fixed for the financial year
under section 8(1);
assessment year , in relation to pay-roll tax,
means the financial year for which the pay-roll tax is, or is to be, assessed;
Australian jurisdiction means a State or a
Territory;
Australian superannuation fund means a
superannuation fund that —
(a) was
established in Australia, or has any asset situated in Australia; and
(b) has
its central management and control in Australia;
Australian taxable wages means WA taxable wages
and interstate taxable wages;
business includes —
(a) a
profession or trade; and
(b) any
other activity carried on for fee, gain or reward; and
(c) the
activity of employing one or more persons who perform duties for or in
connection with another business; and
(d) the
carrying on of a trust (including a dormant trust); and
(e) the
activity of holding any money or property used for or in connection with
another business,
whether carried on by one person or 2 or more
persons together;
charitable body or organisation means a body or
organisation established or carried on for charitable purposes except —
(a) a
body or organisation whose sole or principal purpose is the provision of
tertiary education; or
(b) a
college or other vocational education and training institution under the
Vocational Education and Training Act 1996 ;
company includes all bodies and associations
(corporate and unincorporate) and partnerships;
controlling interest , in relation to a business,
has the definition given in section 33;
corporation has the meaning given by section 57A
of the Corporations Act;
Corporations Act means the Corporations Act 2001
of the Commonwealth;
corresponding law , in relation to another State,
means a law in force in the State relating to the imposition upon employers of
a tax on wages paid or payable by them and the assessment and collection of
that tax, but does not include the Pay-roll Tax Assessment Act 1941 of the
Commonwealth 3 ;
defined benefit fund has the meaning given to
“defined benefit superannuation scheme” in section 6 of the
Superannuation Guarantee Act;
defined superannuation benefit means a benefit
under a superannuation fund that is defined, wholly or in part, by reference
to either or both of the following —
(a) the
amount of the member’s salary —
(i)
at a particular date, being the date of the termination
of the member’s employment, the date of the member’s retirement,
or an earlier date; or
(ii)
averaged over a period ending on any such date;
(b) a
stated amount;
designated group employer , in relation to a
group, means the member of the group designated under section 39;
DGE means designated group employer;
director of a company includes a member of the
governing body of the company;
employer means any person who pays or is liable to
pay any wages, and includes the Crown in right of the State of Western
Australia and an employment agent;
employment agent means a person (the agent) who
procures the services of another person (the worker) for a third person (the
client) under an arrangement where —
(a) the
worker does not become the employee of either the agent or the client, but
does perform duties of a similar nature to those of an employee; and
(b)
remuneration is paid directly or indirectly by the agent to the worker or to
some other person for the services performed by the worker;
exempt , in relation to wages, means exempt from
pay-roll tax under Part 5;
FBT year means a year ending on 31 March;
FBTA Act means the Fringe Benefits Tax Assessment
Act 1986 of the Commonwealth;
fringe benefit means anything that is a fringe
benefit under the FBTA Act except a benefit prescribed not to be a fringe
benefit for the purposes of this definition;
group means a group constituted under Part 4;
GST has the same meaning as it has in the
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except
that it includes notional GST of the kind for which payments may be made under
the State Entities (Payments) Act 1999 by a person that is a State entity as
defined in that Act;
half-year means a period of 6 months beginning on
1 January or 1 July;
individual superannuation guarantee shortfall has
the same definition as it has in the Superannuation Guarantee Act;
industrial association means any of the following
—
(a) an
organisation registered under the Industrial Relations Act 1979 section 53 or
54;
(b) an
association of employees, or an association of employers, registered as an
organisation, or recognised, under the Fair Work (Registered Organisations)
Act 2009 (Commonwealth);
(c) an
association of employees registered or recognised as a trade union (however
described) under the law of another State or a Territory;
(d) an
association of employers registered or recognised as such (however described)
under the law of another State or a Territory;
(e) an
association of employees a principal purpose of which is the protection and
promotion of the employees’ interests in matters concerning their
employment;
interstate non-group employer means a non-group
employer who pays or is liable to pay WA taxable wages during all or part of
an assessment year, and who also pays or is liable to pay interstate taxable
wages during all or part of the assessment year, whether or not the interstate
taxable wages are paid or payable in respect of the same part of the
assessment year as the WA taxable wages;
interstate taxable wages means wages that are
subject to pay-roll tax under a corresponding law;
ITA Act means the Income Tax Assessment Act 1997
(Commonwealth);
local non-group employer means a non-group
employer who pays or is liable to pay WA taxable wages during part or all of
an assessment year, but is not liable to pay any interstate taxable wages
during the assessment year;
monthly threshold amount means —
(a) for
a financial year — the amount fixed as the monthly threshold amount for
the financial year under section 8(2); or
(b) for
a half-year in the financial year beginning on 1 July 2019 — the amount
fixed as the monthly threshold amount for the half-year under section 7A(2);
motor vehicle allowance means an allowance paid by
an employer to a person who provides or maintains a motor vehicle used for
business journeys;
nominated deduction means —
(a) in
relation to a group — the amount nominated for the group under
section 19;
(b) in
relation to an interstate non-group employer — the amount nominated for
the employer under section 15;
non-group employer means an employer who is not a
member of a group under Part 4;
non-profit organisation means body corporate,
society or association formed otherwise than for the purpose of profit or gain
to individual members of the body, society or association;
option means an option or right, whether actual,
prospective or contingent, of a person to acquire a share or to have a share
transferred or allotted to the person;
paid , in relation to wages, includes provided,
conferred and assigned and pay and payable have corresponding meanings;
pay-roll tax means the tax imposed under the
Pay-roll Tax Act 2002 ;
pay-roll tax Act means —
(a) the
Pay-roll Tax Act 2002 ; or
(b) the
Pay-roll Tax Assessment Act 2002 ; or
(c) the
Taxation Administration Act 2003 ;
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 ;
political party means a body or organisation,
whether incorporated or unincorporated, having as one of its objects or
activities the promotion of the election to the Parliament of the
Commonwealth, or to a Parliament of a State or Territory, of a candidate or
candidates endorsed by it or by a body or organisation of which it forms part;
professional association means a body or
organisation, whether incorporated or unincorporated, having as one of its
objects or activities the promotion of the interests of its members in any
profession;
progressive return period means a period for which
an employer is required by section 26, or by a condition of an exemption under
section 29, to lodge a return;
promote trade, industry or commerce includes to
carry out an undertaking a purpose of which includes the promotion of, or the
advocacy for, trade, industry or commerce, whether generally or in respect of
any particular kind of trade, industry or commerce;
provide , in relation to a fringe benefit or a
specified taxable benefit, has the same definition as in section 136 of the
FBTA Act;
registered means registered as an employer under
section 25;
registered business address means an address for
service of notices under the A New Tax System (Australian Business Number)
Act 1999 (Commonwealth) on an entity that has an ABN, as shown in the
Australian Business Register kept under that Act;
related body corporate has the meaning given in
section 9 of the Corporations Act;
relevant body has the meaning given in
section 42A;
remote location means a location that is not
—
(a) in
an eligible urban area within the meaning of section 140 of the FBTA Act; or
(b)
adjacent to an eligible urban area within the meaning of that section;
return means a return lodged under this Act;
return period , in relation to an employer, means
—
(a) a
month; or
(b) if
the employer is required to lodge an annual return under section 27(1) —
an assessment year; or
(c) if
the employer is exempt under section 29 from lodging monthly returns —
(i)
unless subparagraph (ii) applies, an assessment year;
(ii)
if a condition of the exemption requires returns to be
lodged more frequently than annually, a progressive return period;
share means a share in a company and includes a
stapled security;
sliding scale period has the meaning given in the
Pay-roll Tax Act 2002 section 5(3);
smaller group , for the purposes of section 36,
has the meaning given in that section;
specified exempt allowance means an allowance
prescribed under section 45(2)(c);
specified taxable benefit means a benefit
prescribed under section 45(2)(b);
State means a State or a Territory;
superannuation fund includes —
(a) a
superannuation fund within the meaning of the Superannuation Industry
(Supervision) Act 1993 (Commonwealth); and
(b) any
other form of superannuation, provident or retirement fund or scheme including
—
(i)
the Superannuation Holding Accounts Special Account
within the meaning of the Small Superannuation Accounts Act 1995
(Commonwealth); and
(ii)
a retirement savings account within the meaning of the
Retirement Savings Accounts Act 1997 (Commonwealth);
Superannuation Guarantee Act means the
Superannuation Guarantee (Administration) Act 1992 (Commonwealth);
tapering value means —
(a) for
a financial year — the tapering value for the financial year calculated
in accordance with section 8(4); or
(b) for
a half-year in the financial year beginning on 1 July 2019 — the
tapering value for the half-year calculated in accordance with section 7A(4);
taxes , for the purposes of section 42 or 43, has
the meaning given in the respective section;
tax-reducing arrangement means any arrangement,
transaction or agreement, whether in writing or otherwise —
(a)
under which a natural person (the worker) performs, for or on behalf of a
second person, services for which any payment is made to a third person
related or connected to the worker; and
(b)
which has the effect of reducing or avoiding the liability of any person to
the assessment, imposition, or payment of pay-roll tax (whether or not that is
the only effect of the agreement);
Territory means the Australian Capital Territory,
the Jervis Bay Territory or the Northern Territory;
threshold amount , for a half-year in the
financial year beginning on 1 July 2019, means the threshold amount fixed for
the half-year under section 7A(1);
trustee , in addition to every person appointed or
constituted trustee by act of parties, by order or declaration of a court or
by operation of law, includes —
(a) an
executor or administrator, guardian, committee, receiver or liquidator; and
(b)
every person having or taking upon himself or herself the administration or
control of any real or personal property affected by any express or implied
trust, or acting in any fiduciary capacity, or having the possession, control
or management of any real or personal property of a person under any legal or
other disability;
upper threshold amount means —
(a) for
a financial year — the amount fixed for the financial year under
section 8(3); or
(b) for
a half-year in the financial year beginning on 1 July 2019 — the amount
fixed for the half-year under section 7A(3);
value —
(a) in
relation to a beneficial interest in a discretionary trust, has the meaning
given in section 34;
(b) in
relation to a fringe benefit, has the meaning given in section 9BB;
(c) in
relation to a specified taxable benefit, has the meaning given in section 9BI;
(d) in
relation to wages in respect of a supply on which GST is payable, has the
meaning given in section 9HB;
(e) in
relation to wages paid in kind, has the meaning given in section 9HA;
voting share has the definition given by section 9
of the Corporations Act;
WA fringe benefits means fringe benefits that are
WA taxable wages on which fringe benefits tax (imposed under the
Fringe Benefits Tax Act 1986 (Commonwealth)) is paid or payable;
wages has the meaning given in section 9AA;
WA taxable wages has the meaning given in
section 5(2).
[Clause 1 amended: No. 40 of 2003 s. 26 and 28(1);
No. 82 of 2004 s. 6 and 17; No. 15 of 2010 s. 18(1)-(9) and 27; No. 29 of 2012
s. 26; No. 32 of 2012 s. 43; No. 8 of 2015 s. 16; No. 15 of 2015 s. 19; No. 20
of 2017 s. 10; No. 6 of 2020 s. 8.]
[Modification, to clause 1, to have effect under
the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see
Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 34 and
endnote 1M.]
[Modification, to clause 1, to have effect under
the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice
2007 cl. 35 and endnote 1MC.]
[ 2-12. Deleted: No. 15 of 2010 s. 18(10).]
This is a compilation of the Pay-roll Tax Assessment Act 2002 and includes
amendments made by other written laws. For provisions that have come into
operation, and for information about any reprints, see the compilation table.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
48 of 2002 |
20 Mar 2003 |
1 Jul 2003 (see. s. 2 and Gazette 27 Jun 2003 p. 2383) | |
|
Business Tax Review (Assessment) Act 2003 Pt. 4 and 5 |
40 of 2003 |
30 Jun 2003 |
1 Jul 2003 (see s. 2(1)) |
|
Revenue Laws Amendment and Repeal Act 2004 Pt. 3 |
12 of 2004 |
29 Jun 2004 |
29 Jun 2004 (see s. 2(1)) |
|
Revenue Laws Amendment (Tax Relief) Act 2004 Pt. 2 4 |
82 of 2004 |
8 Dec 2004 |
Pt. 2 Div. 1 and 2: 1 Jan 2005 (see s. 2(2)); |
|
Revenue Laws Amendment Act 2005 Pt. 2 |
11 of 2005 |
30 Aug 2005 |
18 May 2005 (see s. 2(2)) |
|
Reprint 1: The Pay-roll Tax Assessment Act 2002 as at 6 Jan 2006 (includes
amendments listed above except those in the Revenue Laws Amendment (Tax
Relief) Act 2004 Pt. 2 Div. 3) | |||
|
Financial Legislation Amendment and Repeal Act 2006 s. 4 |
77 of 2006 |
21 Dec 2006 |
1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137) |
|
Training Legislation Amendment and Repeal Act 2008 s. 59 |
44 of 2008 |
10 Dec 2008 |
10 Jun 2009 (see s. 2(2)) |
|
Pay-roll Tax Assessment Amendment Act 2010 Pt. 2 |
15 of 2010 |
25 Jun 2010 |
Pt. 2 Div. 1 and 2: 25 Jun 2010 (see s. 2(a)) ; |
|
Reprint 2: The Pay-roll Tax Assessment Act 2002 as at 15 Oct 2010 (includes
amendments listed above except those in the Pay-roll Tax Assessment Amendment
Act 2010 Pt. 2 Div. 3) | |||
|
Fire and Emergency Services Legislation Amendment Act 2012 Pt. 7 Div. 10 |
22 of 2012 |
29 Aug 2012 |
1 Nov 2012 (see s. 2(b) and Gazette 31 Oct 2012 p. 5255) |
|
Revenue Laws Amendment Act 2012 Pt. 5 |
29 of 2012 |
3 Sep 2012 |
Heading to Pt. 5, Pt. 5 Div. 1 and 2: 1 Jul 2011 (see s. 2(c)); |
|
Revenue Laws Amendment Act (No. 2) 2012 Pt. 5 |
32 of 2012 |
8 Oct 2012 |
1 Jul 2012 (see s. 2(d)(ii)) |
|
Reprint 3: The Pay-roll Tax Assessment Act 2002 as at 17 Jan 2014 (includes
amendments listed above) | |||
|
Revenue Laws Amendment Act 2014 Pt. 4 |
15 of 2014 |
2 Jul 2014 |
1 Jul 2014 (see s. 2(c)(ii)) |
|
Taxation Legislation Amendment Act (No. 2) 2015 Pt. 4 |
8 of 2015 |
9 Mar 2015 |
10 Mar 2015 (see s. 2(b)) |
|
Taxation Legislation Amendment Act (No. 3) 2015 Pt. 4 |
15 of 2015 |
26 May 2015 |
1 Jul 2015 (see s. 2(b)(i)) |
|
Health Services Act 2016 s. 298 |
11 of 2016 |
26 May 2016 |
1 Jul 2016 (see s. 2(b) and Gazette 24 Jun 2016 p. 2291) |
|
Local Government Legislation Amendment Act 2016 Pt. 3 Div. 27 |
26 of 2016 |
21 Sep 2016 |
21 Jan 2017 (see s. 2(b) and Gazette 20 Jan 2017 p. 648) |
|
Pay-roll Tax Assessment Amendment (Debt and Deficit Remediation) Act 2017 |
20 of 2017 |
13 Dec 2017 |
s. 1 and 2: 13 Dec 2017 (see s. 2(a)); |
|
Pay-roll Tax Assessment Amendment (Exemption for Trainees) Act 2018 |
7 of 2018 |
18 May 2018 |
Act other than s. 1 and 2: 1 Dec 2017 (see s. 2(b)); |
|
Reprint 4: The Pay-roll Tax Assessment Act 2002 as at 16 Nov 2018 (includes
amendments listed above) | |||
|
Pay-roll Tax Assessment Amendment Act 2019 |
10 of 2019 |
12 Jun 2019 |
s. 1 and 2: 12 Jun 2019 (see s. 2(a)); |
|
Revenue Laws Amendment Act 2019 Pt. 4 |
12 of 2019 |
12 Jun 2019 |
13 Jun 2019 (see s. 2(e)) |
|
Pay-roll Tax Assessment Amendment (Thresholds) Act 2020 |
6 of 2020 |
6 Apr 2020 |
Act other than s. 1 and 2: 1 Jul 2019 (see s. 2(b)); |
1M Under the Commonwealth Places (Mirror Taxes
Administration) Act 1999 s. 7, modifications to State taxing laws may be
prescribed. Modifications are prescribed in the
Commonwealth Places (Mirror Taxes Administration) Regulations 2007 Pt. 5 Div.
2.
If a modification is to:
•
replace or insert a numbered provision, the new provision is
identified by the superscript 1M appearing after the provision number;
•
amend a numbered provision, the amended provision
is identified by the superscript 1M appearing after the provision number.
1MC Under the
Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8,
modifications to State taxing laws, in their application as Commonwealth laws
in Commonwealth places in Western Australia, may be prescribed. Modifications
are prescribed in the Commonwealth Places (Mirror Taxes) (Modifications of
Applied Laws (WA)) Notice 2007 (Commonwealth) Pt. 5 Div. 2.
If a modification is to:
•
replace or insert a numbered provision, the new provision is
identified by the superscript 1MC appearing after the provision number;
• amend a numbered provision, the amended
provision is identified by the superscript 1MC appearing after the provision
number.
1 Repealed by the Taxation Administration
(Consequential Provisions) Act 2002 s. 5.
2 Renumbered under the Reprints Act 1984 s.
7(5)(c)(ii).
3 Repealed by the
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(Commonwealth).
4 The Revenue Laws Amendment (Tax Relief) Act 2004
s. 5(6) and 15(7) read as follows:
5. Section 29 amended and transitional provision
...
(6) The amendments
made by this section do not affect an exemption given before the coming into
operation of this section.
15. Section 29 amended and transitional provision
...
(7) The amendments
made by this section do not affect an exemption given before the coming into
operation of this section.
Defined terms
[This is a list of terms defined and the provisions where they
are defined. The list is not part of the law.]
Defined term Provision(s)
ABN
Gl.
actual value 9BB(2), Gl.
actuary
Gl.
adoption leave 41A(1)
agent Gl.
aggregate interest
35D(1)
annual threshold amount Gl.
apprentice 41D(1), Sch. 1 cl. 18
assessment
amendments Sch. 1 cl. 8(1)
assessment year
Gl.
associated person 35A(1)
Australian jurisdiction Gl.
Australian
superannuation fund Gl.
Australian taxable wages
Gl.
business Gl.
charitable body or organisation Gl.
class A or
class B qualification 41D(1)
commencement day
Sch. 1 cl. 10, 15 and 18
Commonwealth income tax
provisions 9DD(1)
company
Gl.
controlling interest Gl.
corporation
Gl.
Corporations Act
Gl.
corresponding law Gl.
decision
42B(1)
defined benefit fund Gl.
defined superannuation benefit Gl.
designated
group employer Gl.
DGE
Gl.
direct interest 35B(1)
directly controlled
corporation 35C(1)
director
Gl.
Disability Services Commission 41C(1)
disability wages subsidy 41C(1)
DSC disability
support 41C(1)
employee
9CA
employer 9CA, Gl.
employment agent
Gl.
employment termination payment
9EA(2)
entity 35A(1)
exempt
Gl.
exemption Sch. 1 cl. 10
expected pay-roll tax liability 28A(3), 29(1b)
FBT
year Gl.
FBTA Act Gl.
first half-year portion 23G(3)
first return period
portion 23I(3)
former section 41D
Sch. 1 cl. 18
fringe benefit Gl.
group Gl.
GST Gl.
half-year Gl.
indirect interest
35C(1)
indirectly controlled corporation
35C(3)
individual superannuation guarantee shortfall
Gl.
industrial association Gl.
instrument 6D(1)
interstate non-group employer
Gl.
interstate taxable wages
Gl.
ITA Act Gl.
local company
9DH(1)
local non-group employer Gl.
maternity leave 41A(1)
monthly threshold amount
Gl.
motor vehicle allowance
Gl.
new employee 41C(1) and (4)
new
provisions Sch. 1 cl. 10
new section 9DA
Sch. 1 cl. 8(1)
nominated deduction
Gl.
non-group employer Gl.
non-profit
organisation Gl.
notional contribution
9CA
old section 9DA Sch. 1
cl. 8(1)
option Gl.
paid
Gl.
parental leave 41A(1)
part-year
10(3), 13(4), 23C(1), 23G(1), 23H(1)
pay
Gl.
payable Gl.
pay-roll tax
Gl.
pay-roll tax Act Gl.
pay-roll tax rate Gl.
period or part-period
11(1), 23I(1)
political party
Gl.
pre-1 December 2017 training contract Sch. 1
cl. 20(1)
pre-1 July 2019 training contract Sch. 1
cl. 21(1)
preliminary notice about an exemption under section 41
Sch. 1 cl. 11(1)
previously exempt charitable body or
organisation Sch. 1 cl. 10
private company
35A(1)
professional association
Gl.
progressive return period Gl.
promote
trade, industry or commerce Gl.
provide
Gl.
quarter 29(4d)
registered
Gl.
registered business address
Gl.
registered training contract
41D(1)
related body corporate Gl.
related person
35A(1)
relevant amount
23L(1)
relevant body Sch. 1 cl. 13(1), Gl.
relevant day 9DA(4), Sch. 1 cl. 8(1)
relevant
liability provisions 23K(1)
relevant part-year
liability provisions 23D(2)
relevant return period
liability provisions 23D(3)
relevant whole year
liability provisions 23D(1)
remote location
Gl.
return Gl.
return period
Gl.
return period portion
23J(1)
second half-year portion 23G(3)
second return period portion 23I(3)
share
Gl.
sliding scale period Gl.
smaller group Gl.
specified day
Sch. 1 cl. 11(1)
specified exempt allowance
Gl.
specified taxable benefit Gl.
State
Gl.
superannuation contribution
9CA
superannuation fund Gl.
Superannuation Guarantee Act Gl.
tapering value
Gl.
taxes 42(2),
43(11), Gl.
tax-reducing arrangement Gl.
termination payment 9EA(2)
Territory
Gl.
threshold amount Gl.
training
contract 41D(1)
trustee
Gl.
unused annual leave payment 9EA(2)
unused long service leave payment 9EA(2)
upper
threshold amount Gl.
value
Gl.
vesting day 9DB(2), 9DB(3)
VET Act
41D(1), Sch. 1 cl. 18
voting share
Gl.
WA fringe benefits Gl.
WA
taxable wages 5(2), Gl.
wages
9AA(1), 9DA(1), 9DG(1), Gl.