Western Australian Numbered Acts

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REVENUE LAWS AMENDMENT (TAXATION) ACT 2001 (NO. 4 OF 2001) - SECT 5

5 .         Section 6 amended

        (1)         Section 6(1) is repealed and the following subsection is inserted instead —


        (1)         This section applies in respect of each employer who, during a financial year —

            (a)         is not a member of a group; and

            (b)         while not a member of a group, pays interstate wages,

                and declares the rate of pay-roll tax payable by each such employer for the period the employer is not a member of a group to be the appropriate rate ascertained in accordance with this section.

”.

        (2)         Section 6(6) and (7) are repealed and the following subsections are inserted instead —


        (6)         If the estimated total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 2001 or 1 July of a subsequent year, or part of that financial year, is — 

            (a)         not more than $2 700 000 x Y , the rate of pay-roll tax payable each month for the year, or part of the year, shall be determined as 3.65%;

            (b)         more than $2 700 000 x Y but less than $4 500 000 x Y , the rate of pay-roll tax payable each month for the year, or part of the year, shall be determined as R %, where —

(calculated to 2 decimal points)
E =         amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the financial year or part of the financial year;

            (c)         not less than $4 500 000 x Y but less than $5 625 000 x Y , the rate of pay-roll tax payable each month for the year, or part of the year, shall be determined as R %, where — 

(calculated to 2 decimal points)
E =         amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the financial year or part of the financial year;

            (d)         $5 625 000 x Y or more, no determination shall be made under this subsection.

        (7)         Subject to subsection (11), if the amount of total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 2001 or 1 July of a subsequent year, or part of that financial year, is — 

            (a)         not more than $2 700 000 x Y , the rate of pay-roll tax for the year, or part of the year, is 3.65%;

            (b)         more than $2 700 000 x Y but less than $4 500 000 x Y , the rate of pay-roll tax for the year, or part of the year, is R %, where —

(calculated to 4 decimal points)
W =         amount of total interstate wages and taxable wages paid or payable for the financial year or part of the financial year;

            (c)         not less than $4 500 000 x Y but less than $5 625 000 x Y , the rate of pay-roll tax for the year, or part of the year, is R %, where — 

(calculated to 4 decimal points)
W =         amount of total interstate wages and taxable wages paid or payable for the financial year or part of the financial year;

            (d)         $5 625 000 x Y or more, the rate of pay-roll tax for the year, or part of the year, is 5.56%.

        (8)         In subsections (6) and (7) —

        Y means —

the number of days in the financial year for which interstate wages or taxable wages were paid or payable or estimated to be paid or payable



.

the number of days in the financial year

”.



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