Western Australian Current Acts

PAY-ROLL TAX (INDIGENOUS WAGES) REBATE ACT 2012

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      Terms used
            
   4.      Pro rata amounts
            
   5.      Relationship with Taxation Administration Act 2003 and Pay-roll Tax Assessment Act 2002

   PART 2 -- Rebate of pay-roll tax on WA indigenous wages  

   6.      Rebate of pay-roll tax on WA indigenous wages
            
   7.      Eligible employer
            
   8.      Eligible employee
            
   9.      Calculation of rebate

   PART 3 -- Overpayment and underpayment of rebate  

   10.     Overpayment of rebate
            
   11.     Underpayment of rebate
            
   12.     Amounts of tax and rebate may be offset against each other

   PART 4 -- Miscellaneous  

   13.     Prescription of indigenous wages subsidy
            
   14.     Wages prepaid before 1 July in an assessment year
            
   15.     Notices about rebate
            
   16.     Regulations
           Compilation table