Western Australian Numbered Acts

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) ACT 2020 ()

TABLE OF PROVISIONS

           Long Title
           Preamble

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Terms used  
   5.      Act binds Crown  

   PART 2 -- Wages exempt from pay-roll tax during emergency period  

   6.      Exempt wages  
   7.      Jobkeeper subsidised exempt wages  
   8.      Small business exempt wages  

   PART 3 -- Other provisions  

   9.      Treatment of exempt wages under Pay-roll Tax Assessment Act 2002  
   10.     Reassessment  
   11.     Regulations  
           Uncommenced provisions table  
           Defined terms