Western Australian Numbered Acts

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) ACT 2020 () - SECT 4

4 .         Terms used

        (1)         A term has the same meaning in this Act as it has in the Pay-rollTax Assessment Act 2002 or the Taxation Administration Act 2003 unless the contrary intention appears in this Act.

        (2)         In this Act —

        emergency period means —

            (a)         in relation to jobkeeper subsidised exempt wages, the period —

                  (i)         commencing on 30 March 2020; and

                  (ii)         ending on 27 September 2020;

                and

            (b)         in relation to small business exempt wages, the period —

                  (i)         commencing on 1 March 2020; and

                  (ii)         ending on 30 June 2020;

                and

            (c)         in relation to wages prescribed as exempt under section 6(c) — such period as is prescribed, and different periods may be prescribed in relation to different classes of exempt wages;

        jobkeeper payment has the meaning given in the Fair Work Act 2009 (Commonwealth) section 789GC;

        jobkeeper subsidised exempt wages means wages described in section 7;

        prescribed means prescribed by regulations made under section 11;

        small business exempt wages means wages described in section 8.