Western Australian Numbered Acts

PAY-ROLL TAX RELIEF (COVID-19 RESPONSE) ACT 2020 () - SECT 9

9 .         Treatment of exempt wages under Pay-roll Tax Assessment Act 2002

        (1)         Small business exempt wages taken to be WA taxable wages under section 8(5) are also taken to be WA taxable wages —

            (a)         for the purposes of the Pay-roll Tax Assessment Act 2002 Part 2 Divisions 2, 3 and 6 —

                  (i)         to determine if WA taxable wages or Australian taxable wages are less than, greater than, or equal to the relevant threshold amounts, and the amounts that operate as threshold amounts specified in sections 23F(3), 23G(4) and 23H(4), for the assessment year beginning on 1 July 2019; and

                  (ii)         to determine a deductable amount for the assessment year beginning on 1 July 2019;

                and

            (b)         for the purposes of the Pay-roll Tax Assessment Act 2002 Part 3 in relation to the assessment year beginning on 1 July 2019.

        (2)         Wages exempt from pay-roll tax under section 6 are taken to be exempt from pay-roll tax under the Pay-roll Tax Assessment Act 2002 Part 5.