Western Australian Current Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 23A

23A .         Nomination of estimates for determining rates for progressive return periods

        (1)         The Commissioner may —

            (a)         for the purposes of the Pay-roll Tax Act 2002 section 9(a), nominate —

                  (i)         an amount of Australian taxable wages that it is estimated will be payable by an interstate non-group employer during an assessment year in the sliding scale period; and

                  (ii)         a number of days in the assessment year during which it is estimated that Australian taxable wages will be payable by the employer;

                or

            (b)         for the purposes of the Pay-roll Tax Act 2002 section 11(a), nominate —

                  (i)         an amount of Australian taxable wages that it is estimated will be payable by all members of a group during an assessment year in the sliding scale period; and

                  (ii)         a number of days in the assessment year during which it is estimated that Australian taxable wages will be payable by at least one member of the group.

        (2)         The Commissioner may make or vary a nomination under this section —

            (a)         on the Commissioner’s own initiative, having regard to the amounts of Australian taxable wages previously paid or payable by the employer, or by all members of the group, and any other relevant matters; or

            (b)         on application by the interstate non-group employer, or by a member of the group, having regard to the information included in the application and any other relevant matters.

        (3)         The Commissioner may cancel a nomination under this section at any time.

        (4)         As soon as practicable after making, varying or cancelling a nomination under this section, the Commissioner must notify the employer, or each member of the group, to which the nomination relates of —

            (a)         the making, variation or cancellation of the nomination; and

            (b)         in the case of the making or variation of a nomination — the first progressive return period to which the nomination, or the nomination as varied, applies (which may be any period in the assessment year, including a period that has ended).

        (5)         Subject to any cancellation or variation, a nomination under this section applies to the progressive return period specified under subsection (4)(b) and each subsequent progressive return period in the assessment year.

        (6)         Subject to the Taxation Administration Act 2003 section 17, the Commissioner must make any reassessment necessary to give effect to the making or variation of a nomination under this section.

        [Section 23A inserted: No. 20 of 2017 s. 8.]