Western Australian Current Acts

PAY-ROLL TAX (INDIGENOUS WAGES) REBATE ACT 2012 - SECT 8

8 .         Eligible employee

        (1)         If an employer receives or received an indigenous wages subsidy in respect of a new employee, the employee is an eligible employee at any time, while the employee is an employee of the employer, during the 24 months commencing on the day on which the employee first commenced employment with the employer.

        (2)         An employee of an employer is a new employee if the employee —

            (a)         commences employment with the employer on or after 1 July 2012; and

            (b)         was not an employee of the employer, or of any other employer in a group of which the employer is a member, at any time prior to the commencement of employment referred to in paragraph (a).