Western Australian Current Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 23I

23I .         Tax payable with progressive returns in assessment year beginning 1 July 2019

        (1)         The amount of pay-roll tax payable by a local non-group employer for a progressive return period or for part of a progressive return period (the period or part-period ) in the assessment year beginning on 1 July 2019 is to be calculated under whichever of subsection (2) or (3) is applicable.

        (2)         If the whole of the period or part-period is within 1 of the half-years in the assessment year, the amount of pay-roll tax payable by the employer for the period or part-period is to be calculated in accordance with the relevant return period liability provisions, as modified by section 23K.

        (3)         If part of the period or part-period (the first return period portion ) is within the first half-year in the assessment year and the remainder of the period or part-period (the second return period portion ) is within the second half-year in the assessment year, the amount of pay-roll tax payable by the employer for the period or part-period is to be calculated by —

            (a)         calculating the amount of pay-roll tax payable for each of the first return period portion and the second return period portion in accordance with section 23J; and

            (b)         adding the amounts calculated under paragraph (a) together.

        (4)         The amount of pay-roll tax payable by an interstate non-group employer or a member of a group for a progressive return period in the assessment year beginning on 1 July 2019 is to be calculated in accordance with the relevant return period liability provisions, as modified by section 23K.

        [Section 23I inserted: No. 6 of 2020 s. 5.]