Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT AMENDMENT ACT 2010 (NO. 15 OF 2010)

TABLE OF PROVISIONS

           Long Title
           Preamble

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  

   PART 2 -- Pay-roll Tax Assessment Act 2002 amended  

           Division 1 -- Act amended  

   3.      Act amended  

           Division 2 -- Amendments relating to taxable wages  

   4.      Section 5A inserted  
   5A.     Notes in the text 3  
   6.      Sections 6A to 6D inserted  
   7.      Part 2 Division 2A inserted  

              Subdivision 1 -- General concept of wages  

              Subdivision 2 -- Fringe benefits and specified taxable benefits  

              Subdivision 3 -- Superannuation contributions  

              Subdivision 4 -- Shares and options  

              Subdivision 5 -- Termination payments  

              Subdivision 6 -- Allowances  

              Subdivision 7 -- Employment agents  

              Subdivision 8 -- Miscellaneous provisions  

   8.      Section 21 amended  
   9.      Section 26 amended  
   10.     Section 27 amended  
   11.     Section 31 amended  
   12.     Part 5 heading replaced  
   13.     Section 40 amended  
   14.     Sections 41A and 41B inserted  
   15.     Part 6 heading inserted  
   16.     Section 45 amended  
   17.     Section 46 and Schedule 1 inserted  
           Schedule 1 -- Transitional provisions  
   18.     Glossary amended  
   19.     Various penalties amended  

           Division 3 -- Amendments relating to grouping of employers  

   20.     Section 31 amended  
   21.     Section 32 amended  
   22.     Section 33 amended  
   23.     Section 35 replaced  
   24.     Section 36 amended  
   25.     Section 38 amended  
   26.     Schedule 1 amended  
   27.     Glossary amended  

   PART 3 -- Pay-roll Tax Assessment Regulations 2003 amended  

   28.     Regulations amended  
   29.     Regulation 5 amended  
   30.     Regulation 12 amended  
   31.     Regulation 14 amended  
   32.     Regulations 16 to 18 deleted  
   33.     Regulations 19 to 26 deleted  
   34.     Part 3 heading replaced  
   35.     Regulations 28 and 29 deleted  
   36.     Regulation 30 amended  
   37.     Regulation 31 deleted  
   38.     Part 3 Division 2 deleted  
   39.     Regulation 41 amended  
   40.     Regulation 42 amended  
   41.     Regulation 43 deleted  
   42.     Regulation 44 amended  
   43.     Regulation 46 amended  
   44.     Glossary amended  
   45.     Power to amend or repeal regulations unaffected  
           
[Assented to 25 June 2010]