Western Australian Current Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 24

24 .         Applications for registration as employer

        (1)         A non-group employer who is not registered must apply to the Commissioner for registration if —

            (a)         the employer pays or is liable to pay any WA taxable wages during a month; and

            (b)         the total amount of the WA taxable wages and any interstate taxable wages that the employer pays or is liable to pay during the month exceeds the monthly threshold amount.

        Penalty: a fine of $20 000.

        (2)         A group member who is not registered must apply for registration if the member pays or is liable to pay any WA taxable wages during a month.

        Penalty: a fine of $20 000.

        (3)         A non-group employer whose registration is cancelled in an assessment year but who in any later month of the year pays or is liable to pay WA taxable wages may apply for registration even if the amount of wages paid or payable by the employer during the month is less than the monthly threshold amount.

        (4)         An application must be made in the approved form.

        (5)         An application under subsection (1) or (2) must be made to the Commissioner within 7 days after the end of the month.

        [Section 24 amended: No. 15 of 2010 s. 19.]