Western Australian Numbered Acts

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) ACT 2020 () - SECT 6

6 .         Exempt wages

                Wages paid or payable by an employer for the emergency period are exempt from pay-roll tax if the wages are —

            (a)         jobkeeper subsidised exempt wages; or

            (b)         small business exempt wages; or

            (c)         prescribed as exempt for the purposes of providing relief to employers for the purposes of alleviating the economic effects of the COVID-19 pandemic.