Western Australian Current Acts Western Australian Current Acts (1) The amount of
pay-roll tax payable by an employer or group for the assessment year beginning
on 1 July 2019, for part of that assessment year, or for a progressive return
period or part of a progressive return period in that assessment year, is to
be calculated under this Division.
(2) Divisions 2 and 3
apply for the purposes of a calculation referred to in subsection (1) only to
the extent and with the modifications provided for in this Division.
[Section 23E inserted: No. 6 of 2020 s. 5.]