Pay-roll Tax Act Amendment Act 1974 (WA)

WESTERN AUSTRALIA.

PAY-ROLL TAX.

No. 2 of 1974.

AN ACT to amend the Pay-roll Tax Act, 1971-1973.

[Assented to 30th August, 19741

BE it enacted by the Queen's Most Excellent"" Majesty, 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 Short title and citation.

Tax Act Amendment Act, 1974.

(2) In this Act the Pay-roll Tax Act, 1971-1973

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, 1971-1974.

No. 2.] Pay-roll Tax. [1974.

Commence-	2.	This Act shall come into operation on the
ment.

first day of September, 1974.

S. 4

amended. 3.

Section 4 of the principal Act is amended by deleting paragraph (b) and the word "and" immediately preceding that paragraph and substi- tuting the following

(b)	four and one-half percentum of the tax- able wages that were paid or payable after the month of August, 1973 but during or before the month of August, 1974; and
(c)	five percentum of the taxable wages that are paid or payable after the month of August, 1974. .