Western Australian Current Regulations

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) REGULATIONS 2020 - REG 7

7 .         Exempt wages: apprenticeship commencements subsidised exempt wages

                For the purposes of section 6(c) of the Act, apprenticeship commencements subsidised exempt wages are prescribed as exempt.

        [Regulation 7 inserted: SL 2020/245 r. 5.]

Notes

This is a compilation of the Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 and includes amendments made by other written laws. For provisions that have come into operation see the compilation table.

Compilation table

Citation	Published	Commencement
Pay-roll Tax Relief (COVID-19 Response) Regulations 2020	SL 2020/178 25 Sep 2020	r. 1 and 2: 25 Sep 2020 (see r. 2(a)); Regulations other than r. 1 and 2: 26 Sep 2020 (see r. 2(b))
Pay‑roll Tax Relief (COVID‑19 Response) Amendment Regulations 2020	SL 2020/245 18 Dec 2020	r. 1 and 2: 18 Dec 2020 (see r. 2(a)); Regulations other than r. 1 and 2: 19 Dec 2020 (see r. 2(b))

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term         Provision(s)
apprenticeship commencements subsidised exempt wages         3
apprenticeship commencements wage subsidy         3
jobkeeper (extended) subsidised exempt wages         3