Western Australian Numbered Acts Western Australian Numbered Acts (1) If an eligible
employer —
(a) was
a non-group employer for the whole of the 2012/13 assessment year and
paid or was liable to pay Australia-wide wages during the year of not more
than $1.5 million; or
(b) was
a member of a particular group for the whole of the year and the group paid or
was liable to pay Australia-wide wages during the year of not more than $1.5
million,
the rebate for the
non-group employer or the group is equal to the amount of pay-roll tax that
the employer or group was liable to pay for WA taxable wages paid or payable
during the year.
(2) If an eligible
employer —
(a) was
a non-group employer for the whole of the 2012/13 assessment year and
paid or was liable to pay Australia-wide wages during the year of more than
$1.5 million but less than $3.0 million; or
(b) was
a member of a particular group for the whole of the year and the group paid or
was liable to pay Australia-wide wages during the year of more than
$1.5 million but less than $3.0 million,
the rebate for the
non-group employer or the group is calculated using the formula — 
where —
W AWW is the amount of
Australia-wide wages paid or payable by the eligible employer or the group
during the year;
W WA is the amount of
WA taxable wages paid or payable by the eligible employer or the group during
the year.
(3) If an eligible
employer —
(a) was
a non-group employer for only part of the 2012/13 assessment year; and
(b) paid
or was liable to pay Australia-wide wages during the period or periods, in the
year, during which the employer was a non-group employer of a total amount
that is not more than $1.5 million pro rata,
the rebate for the
employer for the period or periods is equal to the amount of pay-roll tax that
the employer was liable to pay for WA taxable wages paid or payable during the
period or periods.
(4) If an eligible
employer —
(a) was
a non-group employer for only part of the 2012/13 assessment year; and
(b) paid
or was liable to pay Australia-wide wages during the period or periods, in the
year, during which the employer was a non-group employer of a total amount
that is more than $1.5 million pro rata but less than $3.0 million
pro rata,
the rebate for the
employer for the period or periods is calculated using the
formula — 
where —
D is the total number
of days, in the year, during which the employer was a non-group employer;
W AWW is the total
amount of Australia-wide wages paid or payable by the eligible employer during
the period or periods;
W WA is the total
amount of WA taxable wages paid or payable by the eligible employer during the
period or periods.
(5) If an eligible
employer —
(a) was
a member of a particular group for only part of the 2012/13 assessment
year; and
(b) the
group paid or was liable to pay Australia-wide wages during the period, in the
year, during which the group existed of not more than $1.5 million
pro rata,
the rebate for the
group for the period is equal to the amount of pay-roll tax that the group was
liable to pay for WA taxable wages paid or payable during the period.
(6) If an eligible
employer —
(a) was
a member of a particular group for only part of the 2012/13 assessment
year; and
(b) the
group paid or was liable to pay Australia-wide wages during the period, in the
year, during which the group existed of more than $1.5 million pro rata
but less than $3.0 million pro rata,
the rebate for the
group for the period is calculated using the formula — 
where —
D is the number of
days in the period;
W AWW is the amount of
Australia-wide wages paid or payable by the group during the period;
W WA is the amount of
WA taxable wages paid or payable by the group during the period.
(7) If, in relation to
an eligible employer who was a member of a particular group for a period in
the 2012/13 assessment year (which may be the whole of the year), a
rebate is calculated for the group, the employer is entitled to the same
proportion of the rebate as the employer’s liability to pay-roll tax for
WA taxable wages paid or payable during the period bears to the group’s
liability to pay-roll tax for WA taxable wages paid or payable during the
period, in the year, during which the group existed.
(8) The amounts to be
used in calculating the rebate for an eligible employer are to be taken from
the most recent assessment of the employer’s or group’s pay-roll
tax liability for the 2012/13 assessment year.
(9) Despite anything
else in this section, the rebate for an eligible employer for the 2012/13
assessment year cannot exceed $41 250.