Western Australian Current Acts

PAY-ROLL TAX (INDIGENOUS WAGES) REBATE ACT 2012 - SECT 6

6 .         Rebate of pay-roll tax on WA indigenous wages

        (1)         An employer who was an eligible employer for an assessment year commencing on or after 1 July 2012 is entitled to a rebate of pay-roll tax on WA indigenous wages paid or payable during the year, calculated in accordance with section 9.

        (2)         Subject to section 12(2), the rebate to which an eligible employer is entitled is to be paid by the Commissioner to the employer.