Pay-roll Tax Act Amendment Act 1973 (WA)

WESTERN AUSTRALIA.

PAY-ROLL TAX.

No. 53 of 1973.

AN ACT to amend the Pay-roll Tax Act, 1971.

[Assented to 6th November, 1973.1

BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

1. (1) This Act may be cited as the Pay-roll Tax Short title

Act Amendment Act, 1973.	citation.
and

(2) In this Act the Pay-roll Tax Act, 1971 is

referred to as the principal Act.

(3) The principal Act as amended by this Act may

be cited as the Pay-roll Tax Act, 1971-1973.

No. 53.] Pay-roll Tax. [1973.

Commence-

ment. 2. This Act shall be deemed to have come into

operation on the first day of September, 1973.

Section 3 3. Section 3 of the principal Act is amended by

amended.

adding after the word "the" in line three, the word

"appropriate".

Section 4

repealed. 4. Section 4 of the principal Act is repealed and

re-enacted as follows-

Rate of

pay-roll	4. The rate of the pay-roll tax is
tax.

(a)	three and one-half percentum of the taxable wages that were paid or payable during or before the month of August, 1973; and
(b)	four and one-half percentum of the taxable wages that are paid or payable after the month of August, 1973. .