Western Australian Numbered Acts

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) ACT 2020 () - SECT 11

11 .         Regulations

        (1)         The Governor may make regulations prescribing all matters that are required or permitted by this Act to be prescribed, or are necessary or convenient to be prescribed, for giving effect to this Act.

        (2)         Without limiting subsection (1), regulations may prescribe measures in relation to liability to pay-roll tax for the purposes of providing relief to employers for the purposes of alleviating the economic effects of the COVID-19 pandemic.

        (3)         Regulations made for the purposes of subsection (2) may provide that specified provisions of a pay-roll tax Act —

            (a)         do not apply in relation to a specified matter; or

            (b)         apply with specified modifications in relation to a specified matter.

        (4)         Regulations may be expressed to apply to wages paid or payable before the day on which the regulations come into operation but not before 1 March 2020 if the application of the regulations to the wages would not adversely affect a person who is or may be liable to pay any pay-roll tax on the wages.

[ 12.         Has not come into operation.]

Notes

This is a compilation of the Pay-roll Tax Relief (COVID-19 Response) Act 2020 and includes amendments made by other written laws. For provisions that have come into operation see the compilation table. For provisions that have not yet come into operation see the uncommenced provisions table.

Compilation table

Short title	Number and year	Assent	Commencement
Pay-roll Tax Relief (COVID-19 Response) Act 2020 (other than s. 12)	16 of 2020	20 Apr 2020	Act other than s. 1, 2, 11 and 12: 1 Mar 2020 (see s. 2(d)) s. 1 and 2: 20 Apr 2020 (see s. 2(a)); s. 11: 21 Apr 2020 (see s. 2(b))
Pay-roll Tax Relief (COVID-19 Response) Amendment Act 2020	35 of 2020	4 Nov 2020	s. 1 and 2: 4 Nov 2020 (see  s. 2(a)); Act other than s. 1 and 2: 5 Nov 2020 (see s. 2(b))

Uncommenced provisions table

To view the text of the uncommenced provisions see Acts as passed on the WA Legislation website.

Short title	Number and year	Assent	Commencement
Pay-roll Tax Relief (COVID-19 Response) Act 2020 s. 12	16 of 2020 (as amended 35 of 2020 s. 4)	20 Apr 2020	21 Apr 2022 (see s. 2(c))

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)
assent day         2
emergency period         4(2)
jobkeeper payment         4(2)
jobkeeper subsidised exempt wages         4(2)
prescribed         4(2)
small business exempt wages         4(2)