Western Australian Numbered Acts

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REVENUE LAWS AMENDMENT (TAXATION) ACT 2001 (NO. 4 OF 2001) - SECT 6

6 .         Section 7 amended

        (1)         Section 7(1) is repealed and the following subsection is inserted instead —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)         pays interstate wages or taxable wages; and

            (b)         is a member of a group at least one member of which pays taxable wages,

                and declares the rate of pay-roll tax payable by each such employer that pays taxable wages for the period that the employer is a member of the group to be the appropriate rate ascertained in accordance with this section.

”.

        (2)         Section 7(3) is amended by deleting “in Western Australia”.

        (3)         Section 7(4) is amended by deleting “those members of the group that pay taxable wages in Western Australia” and inserting instead —

                “ the members of the group ”.

        (4)         Section 7(5) is amended as follows:

            (a)         by deleting “that pays taxable wages in Western Australia”;

            (b)         in paragraph (b) by deleting “in Western Australia”;

            (c)         in paragraph (c) by deleting “such”.

        (5)         Section 7(6) is amended by deleting “in Western Australia”.

        (6)         Section 7(7) and (8) are repealed and the following subsections are inserted instead —


        (7)         If the estimated total interstate wages and taxable wages paid or payable by all members of a group throughout Australia for a financial year commencing on 1 July 2001 or 1 July of a subsequent year, or part of that year, is — 

            (a)         not more than $2 700 000 x Y , the rate of pay-roll tax payable each month by each member of the group 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 by each member of the group 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 to be paid or payable for
the financial year or part of the financial year by all members of the group throughout Australia;

            (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 by each member of the group 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 to be paid or payable for
the financial year or part of the financial year by all members of the group throughout Australia;

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

        (8)         Subject to subsection (12), if the amount of total interstate wages and taxable wages paid or payable by all members of a group throughout Australia 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 by all members of the group throughout Australia;

            (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 by all members of the group throughout Australia;

            (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%.

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

        Y means —

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




.

the number of days in the financial year

”.

        (7)         Section 7(12) is amended by deleting “that pays taxable wages in Western Australia”.



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