Western Australian Current Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 18

18 .         Apportioned threshold amounts for s. 17: groups

        (1)         For the purposes of section 17, the apportioned annual threshold amount for part of an assessment year is to be calculated as follows —

                where —

        AT         is the annual threshold amount for the year;

        P         is the number of days in that part of the year;

        Y         is the number of days in the year.

        (2)         For the purposes of section 17, the apportioned upper threshold amount for part of an assessment year is to be calculated as follows —

                where —

        UT         is the upper threshold amount for the year;

        P         is the number of days in that part of the year;

        Y         is the number of days in the year.

        [Section 18 inserted: No. 15 of 2015 s. 16; amended: No. 6 of 2020 s. 9.]