Western Australian Current Acts Western Australian Current Acts [(1) deleted]
(2) If an employer is
an interstate non-group employer for the whole of an assessment year, the
amount of pay-roll tax payable by the employer for the year is —
(a) if
the total amount of Australian taxable wages paid or payable by the employer
during the year is less than or equal to the annual threshold amount for the
year — nil;
(b) if
the total amount of Australian taxable wages paid or payable by the employer
during the year is equal to or greater than the upper threshold amount for the
year — the amount calculated by applying the pay-roll tax rate to the
total amount of WA taxable wages paid or payable by the employer during the
year;
(c)
otherwise — the amount calculated by applying the pay-roll tax rate to
the amount equal to the difference between —
(i)
the total amount of WA taxable wages paid or payable by
the employer during the year; and
(ii)
the deductable amount for the employer for the year
calculated in accordance with subsection (3).
(3) For the purposes
of subsection (2)(c)(ii), the deductable amount for the employer for the year
is to be calculated as follows —
where —
AT is the annual
threshold amount for the year;
TW is the total amount
of Australian taxable wages paid or payable by the employer during the year;
TV is the tapering
value for the year;
W is the total amount
of WA taxable wages paid or payable by the employer during the year.
(4) If an employer is
an interstate non-group employer for only part of an assessment year (the
part-year ), the amount of pay-roll tax payable by the employer for the
part-year is —
(a) if
the total amount of Australian taxable wages paid or payable by the employer
during the part-year is less than or equal to the apportioned annual threshold
amount for the part-year — nil;
(b) if
the total amount of Australian taxable wages paid or payable by the employer
during the part-year is equal to or greater than the apportioned upper
threshold amount for the part-year — the amount calculated by applying
the pay-roll tax rate to the total amount of WA taxable wages paid or payable
by the employer during the part-year;
(c)
otherwise — the amount calculated by applying the pay-roll tax rate to
the amount equal to the difference between —
(i)
the total amount of WA taxable wages paid or payable by
the employer during the part-year; and
(ii)
the deductable amount for the employer for the part-year
calculated in accordance with subsection (5).
(5) For the purposes
of subsection (4)(c)(ii), the deductable amount for the employer for the
part-year is to be calculated as follows —
where —
AAT is the apportioned
annual threshold amount for the part-year;
TW is the total amount
of Australian taxable wages paid or payable by the employer during the
part-year;
TV is the tapering
value for the year;
W is the total amount
of WA taxable wages paid or payable by the employer during the part-year.
(6) The apportioned
annual threshold amount for part of an assessment year is calculated in
accordance with section 14(1).
(7) The apportioned
upper threshold amount for part of an assessment year is calculated in
accordance with section 14(2).
[Section 13 inserted: No. 15 of 2015 s. 14;
amended: No. 20 of 2017 s. 4; No. 6 of 2020 s. 9.]