Western Australian Current Acts

PAY-ROLL TAX (INDIGENOUS WAGES) REBATE ACT 2012 - SECT 14

14 .         Wages prepaid before 1 July in an assessment year

                If, in relation to an eligible employer, the Commissioner is satisfied that —

            (a)         the employer paid wages before 1 July in an assessment year; and

            (b)         the employer was not liable to pay the wages until on or after that day; and

            (c)         if the employer had paid the wages on or after that day, the amount of rebate otherwise payable to the employer would be reduced,

                the amount of rebate payable to the employer must be calculated as if the wages were paid on that day.