Western Australian Current Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 26

26 .         Monthly returns

        (1)         An employer who is registered or required to apply for registration under section 24 must lodge a return for each month specifying the amount of the WA taxable wages paid or payable by the employer during the month, unless the employer is exempted under section 29.

        (2)         A monthly return must be in the approved form.

        (3)         A monthly return must —

            (a)         for a month other than June — be lodged within 7 days after the end of the month, or within any further time allowed by the Commissioner in a particular case; and

            (b)         for June — be lodged within 21 days after the end of the month, or within any further time allowed by the Commissioner in a particular case.

        Penalty: a fine of $5 000.

        [Section 26 amended: No. 15 of 2010 s. 9.]