Western Australian Numbered Acts

REVENUE LAWS AMENDMENT (TAXATION) ACT 2001 (NO. 4 OF 2001) - SECT 8

8 .         Second Schedule item 16 amended

        (1)         The Second Schedule of the Stamp Act 1921* is amended by deleting paragraph (a) of item 16(1) and “5%” in the third column of the Schedule opposite paragraph (a) and inserting instead —

“

(a)         against an employer’s liability to pay compensation under the Workers’ Compensation and Rehabilitation Act 1981 —
(i)         if, in the 12 months immediately preceding the cover period of the policy the employer —
(A)         was liable to pay pay-roll tax under the Pay-roll Tax Assessment Act 1971 ; or                         (B)         paid wages that under section 10 of that Act were not liable to pay-roll tax and employed an average of 15 (or such other number as is prescribed) full time equivalent employees or more —	5% of the amount calculated under section 96(2)
(ii)         in any other case —	3% of the amount calculated under section 96(2)

”.

        (2)         The Second Schedule of the Stamp Act 1921* is amended by inserting in the second column after item 16(1) the following subitem —
“
        (1a)         The average referred to in subitem (1)(a)(i)(B) is to be calculated on the basis of the number of full time and part time employees as at the last day of each calendar month with part time employees being taken into account as an appropriate fraction of full time employees.

”.

        [*         Reprinted as at 22 October 1999.
                For subsequent amendments see 2000 Index to Legislation of Western Australia, Table 1, p.417-24. ]