Finance Regulations Amendment Regulations 2022 (WA)

17 June 2022 GOVERNMENT GAZETTE, WA 3431

TREASURY AND FINANCE

TR301

Land Tax Assessment Act 2002

Pay-roll Tax Assessment Act 2002 Taxation Administration Act 2003

Finance Regulations Amendment

Regulations 2022

SL 2022/91

Made by the Governor in Executive Council.

Part 1 — Preliminary

1.            Citation

These regulations are the Finance Regulations Amendment

Regulations 2022.

2.              Commencement

These regulations come into operation as follows —

(a)	Part 1 — on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on 1 July 2022.

3432 GOVERNMENT GAZETTE, WA 17 June 2022

Part 2 - Laud Tax Assessment Regulations 2003

amended

3.            Regulations amended

This Part amends the Land Tax Assessment Regulations 2003.

4.            Regulation 3 amended

In regulation 3(1) in the definition of arrears:

(a) in paragraph (d) delete "tax; and" and insert:

tax;

(b) delete paragraph (e).

5.            Regulation 8 amended

(1)	In regulation 8(1) delete "instalments that, in accordance with the formulas set out in subregulations (2), (3) and (4), include a
charge of 2% of (RA + DA)." and insert:
instalments.
(2)	In regulation 8(2) delete:

first instalment = A + 1.02 (RA +DA)

3

and insert:

first instalment = A + (RA + DA)

(3) In regulation 8(3) delete:

second instalment 1.02 (RA +DA)

and insert:

second instalment (RA + DA)

17 June 2022 GOVERNMENT GAZETTE, WA 3433

(4) In regulation 8(4) delete:

third instalment = 1.02 (RA + DA)

3

and insert:

(RA + DA)

third instalment =

3

6.             Regulation 9 amended

In regulation 9(2) delete "amount, plus a charge of 2% of
(RA + DA)," and insert:

amount 

Part 3 — Pay-roll Tax Assessment Regulations 2003

amended

7.             Regulations amended

This Part amends the Pay-roll Tax Assessment

Regulations 2003.

8.             Regulation 48 inserted

At the end of Part 6 insert:

48.         Amount prescribed for exemption from lodging monthly returns (Act s. 29(laa)(b))

For the purposes of section 29(1aa)(b) of the Act,

$150 000 is prescribed.

V. MOLAN, Clerk of the Executive Council.