Pay-roll Tax Amendment Act 1989 (WA)
WESTERN AUSTRALIA
PAY-ROLL TAX AMENDMENT ACT
No. 7 of 1989
AN ACT to amend the Pay-roll Tax Act 1971.
[Assented to 13 November 1989]
The Parliament of Western Australia enacts as follows:
Short title
1. This Act may be cited as the Pay-roll Tax Amendment Act 1989.
Commencement
2. This Act shall
| (a) | if it receives the Royal Assent on or before 1 November 1989, come into operation on the day on which it receives the Royal Assent; or |
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
| (b) | if it receives the Royal Assent after 1 November 1989, be deemed to have come into operation on 1 November 1989. |
Principal Act
3. In this Act the Pay-roll Tax Act 1971* is referred to as the
principal Act.
[*Reprinted as at 30 March 1989.]
Section 5 amended
4. Section 5 of the principal Act is amended
| (a) | in subsection (10), by inserting after "December 1988" the following |
but during or before the month of October 1989 "; and
| (b) | by repealing subsection (12) and substituting the following subsections |
(12) Where the amount of taxable wages paid or payable by an employer for the period commencing on 1 July 1989 and ending on 31 October 1989 is
| (a) | not more than $393 333, the rate of pay-roll tax for the period is 3.75%; | |
| (b) | more than $393 333 but less than $708 000, the rate of pay-roll tax for the period is to be ascertained in | |
|
3
14 750 + — (U — 393 333)
50
x 100
U
| U = amount | of taxable wages paid or payable for |
the period;
(c) $708 000 or more, the rate of pay-roll tax for the period is 5.75%.
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
(13) Where the amount of taxable wages paid or payable by an employer for a month after the month of October 1989 is
| (a) | not more than $100 000, the rate of pay-roll tax payable each month is 3.95%; |
(b) more than $100 000 but less than $166 667, the rate of pay-roll tax payable each month is to be ascertained in accordance with the following formula-
| 3 950 + 0.0645 (V – 100 000) | x 100 |
V
V = amount of taxable wages paid or payable for
the month;
(c) not less than $166 667 but less than $208 335, the rate of pay-roll tax payable each month is to be ascertained in accordance with the following formula
| 8 250 + 0.102 (V – 166 667) | x 100 |
V
V = amount of taxable wages paid or payable for
the month;
(d) $208 335 or more, the rate of pay-roll tax payable each month is 6%.
(14) Where the amount of taxable wages paid or payable by an employer for the period commencing on 1 November 1989 and ending on 30 June 1990 is
| (a) | not more than $800 000, the rate of pay-roll tax for the period is 3.95%; |
| (b) | more than $800 000, but less than $1 333 333, the rate of pay-roll tax for the period is to be ascertained in accordance with the following formula |
31 600 + 0.0645 (W – 800 000) x 100
W
W = amount of taxable wages paid or payable for
the period;
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
(c) not less than $1 333 333, but less than $1 666 667, the rate of pay-roll tax for the period is to be ascertained in accordance with the following formula-
66 000 + 0.102 (W — 1 333 333) x 100
W
W = amount of taxable wages paid or payable for
the period;
| (d) | $1 666 667 or more, the rate of pay-roll tax for the period is 6%. |
(15) Where the amount of taxable wages paid or payable by an employer for a financial year commencing on 1 July 1990 or 1 July of a subsequent year is
| (a) | not more than $1 200 000, the rate of pay-roll tax for the year is 3.95%; |
| (b) | more than $1 200 000 but less than $2 000 000, the rate of pay-roll tax for the year is to be ascertained in accordance with the following formula- |
47 400 + 0.0645 (X — 1 200 000) x 100
X
X = amount of taxable wages paid or payable for
the year;
(c) not less than $2 000 000 but less than $2 500 000, the rate of pay-roll tax for the year is to be ascertained in accordance with the following formula-
99 000 + 0.102 (X — 2 000 000)
x 100
X
X = amount of taxable wages paid or payable for
the year;
| (d) | $2 500 000 or more, the rate of pay-roll tax for the year is 6%. ". |
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
| Section 6 amended |
5. Section 6 of the principal Act is amended
(a) by inserting after subsection (9) the following subsection-
| " | (9a) In subsections (10, (11) and (21) "prescribed rate" |
means
| (a) | in respect of a year, month or other period ending on or before 31 October 1989-5.75%; |
| (b) | in respect of a year, month or other period commencing on or after 1 November 1989-6%. "; |
| (b) | in each of subsections (10), (11) and (21), by deleting "5.75%" and substituting, in each case, the following- |
" the prescribed rate ";
(c) in subsection (11), by deleting paragraph (f) and substituting the
following paragraphs-
| (f) | the period commencing on 1 July 1989 and ending on 31 October 1989; |
| (g) | the period commencing on 1 November 1989 and ending on 30 June 1990; |
| (h) | the period of any financial year commencing on 1 July 1990 or 1 July of a subsequent year. "; |
(d) in subsection (12), by deleting "and (23)" and substituting the
following-
1.4
, (23), (26) and (27) '';
(e) in subsection (21), by deleting "and (25)" and substituting the
following-
{(
, (25), (28) and (29) ";
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
(f) by repealing subsection (23) and substituting the following
subsection
(23) Where the estimated total interstate wages and taxable wages paid or payable by an employer for the period commencing on 1 July 1989 and ending on 31 October 1989 is
| (a) | not more than $393 333, the rate of pay-roll tax for the period shall be determined as 3.75%; |
| (b) | more than $393 333 but less than $708 000, the rate of pay-roll tax for the period shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
3
14 750 + — (Z — 393 333)
50 x 100
Z = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the period;
| (c) | $708 000 or more, no determination shall be made under this subsection. "; and |
| (g) | by repealing subsection (25) an substituting the following subsections |
44
(25) Subject to subsection (21), where the amount of total interstate and taxable wages paid or payable by an employer for the period commencing on 1 July 1989 and ending on 31 October 1989 is
| (a) | not more than $393 333, the rate of pay-roll tax for the period is 3.75%; |
| (b) | more than $393 333 but less than $708 000, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
3
14 750 + — (ZB — 393 333)
50
x 100
ZB
ZB = amount of total interstate wages and taxable
wages paid or payable for the period;
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
| (c) | $708 000 or more, the rate of pay-roll tax for the |
period is 5.75%;
(26) Where the estimated total interstate wages and
taxable wages paid or payable by an employer for the period
commencing on 1 November 1989 and ending on 30 June
1990 is
| (a) | not more than $800 000, the rate of pay-roll tax payable each month for the period shall be determined as 3.95%; |
| (b) | more than $800 000 but less than $1 333 333, the rate of pay-roll tax payable each month for the period shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
| 31 600 + 0.0645 (ZC — 800 000) | x 100 |
ZC
ZC = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the period;
| (c) | not less than $1 333 333 but less than $1 666 667, the rate of pay-roll tax payable each month for the period shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
66 000 + 0.102 (ZC — 1 333 333)
x 100
ZC
ZC = amount of total interstate wages and taxable wages estimated by the employee to be paid or payable for the period;
| (d) | $1 666 667 or more, no determination shall be made under this subsection. |
(27) Where the estimated total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1990 or 1 July of a subsequent year is
| (a) | not more than $1 200 000, the rate of pay-roll tax payable each month for the year shall be determined as 3.95%; |
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
| (b) | more than $1 200 000 but less than $2 000 000, the rate of pay-roll tax payable each month for the year shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
47 400 + 0.0645 (ZD — 1 200 000) x 100
ZD
ZD = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year;
| (c) | not less than $2 000 000 but less than $2 500 000, the rate of pay-roll tax payable each month for the year shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
99 000 + 0.102 (ZD — 2 000 000) x 100
ZD
ZD = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year;
| (d) | $2 500 000 or more, no determination shall be made under this subsection. |
(28) Subject to subsection (21), where the amount of total interstate wages and taxable wages paid or payable by an employer for the period commencing on 1 November 1989 and ending on 30 June 1990 is
| (a) | not more than $800 000, the rate of pay-roll tax for the period is 3.95%; |
| (b) | more than $800 000 but less than $1 333 333, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
31 600 + 0.0645 (ZE — 800 000) x 100
ZE
ZE = amount of total interstate wages and taxable
wages paid or payable for the period;
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
| (c) | not less than $1 333 333 but less than $1 666 667, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
| 66 000 + 0.102 (ZE – 1 333 333) | x 100 |
ZE
ZE = amount of total interstate wages and taxable
wages paid or payable for the period;
| (d) | $1 666 667 or more, the rate of pay-roll tax for the period is 6%. |
(29) Subject to subsection (21), where the amount of total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1990 or 1 July of a subsequent year is
| (a) | not more than $1 200 000, the rate of pay-roll tax is 3.95%; |
| (b) | more than $1 200 000 but less than $2 000 000, the rate of pay-roll tax payable for the year is to be ascertained (calculated to 4 decimal points) in accordance with the following formula |
| 47 400 + 0.0645 (ZF – 1 200 000) | x 100 |
ZF
ZF = amount of total interstate wages and taxable
wages paid or payable for the year;
| (c) | not less than $2 000 000 but less than $2 500 000, the rate of pay-roll tax payable for the year is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
| 99 000 + 0.102 (ZF – 2 000 000) | x 100 |
ZF
ZF = amount of total interstate wages and taxable
wages paid or payable for the year;
| (d) | $2 500 000 or more, the rate of pay-roll tax for the year is 6%. ". |
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
| Section 7 amended |
6.Section 7 of the principal Act is amended (a) by inserting after subsection (10) the following subsection
(10a) in subsections (11), (12) and (23) "prescribed rate"
means
| (a) | in respect of a year, month or other period ending on or before 31 October 1989-5.75%; |
| (b) | in respect of a year, month or other period commencing on or after 1 November 1989-6%. "; |
(b) in each of subsections (11), (12) and (23), by deleting "5.75%"
and substituting, in each case, the following-
" the prescribed rate ";
(c) in subsection (12), by deleting paragraph (f) and substituting the
following paragraphs-
" (f) the period commencing on 1 July 1989 and ending on
31 October 1989;
| (g) | the period commencing on 1 November 1989 and ending on 30 June 1990; |
| (h) | the period of any financial year commencing on 1 July 1990 or 1 July of a subsequent year. "; |
(d) in subsection (14), by deleting "and (25)" and substituting the
following-
" , (25), (28) and (29) ";
(e) in subsection (23), by deleting "and (27)" and substituting the
following-
, (27), (30) and (31) ";
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
(f) by repealing subsection (25) and substituting the following
subsection
(25) Where the estimated total interstate wages and taxable wages paid or payable by all members of the group that pay taxable wages in Western Australia for the period commencing on 1 July 1989 and ending on 31 October 1989 is
| (a) | not more than $393 333, the rate of pay-roll tax payable each month by each member of the group shall be determined as 3.75%; |
| (b) | more than $393 333 but less than $708 000, the rate of pay-roll tax payable each month by each member of the group shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
3
14 750 + — (ZE – 393 333)
50
x 100
ZE
ZE ,= amount of total interstate wages and taxable wages estimated to be paid or payable for the period by all members of the group that pay taxable wages in Western Australia;
| (c) | $708 000 or more, no determination shall be made under this subsection. "; and |
| (g) | by repealing subsection (27) and substituting the following subsections |
(27) Subject to subsection (23), where the amount of total interstate wages and taxable wages paid or payable by all members of a group that pay taxable wages in Western Australia for the period commencing on 1 July 1989 and ending on 31 October 1989 is
| (a) | not' More than $393 333, the rate of pay-roll tax payable for the period is 3.75%; |
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
(b) more than $393 333 but less than $708 000, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula-
3
14 750 + — (ZG — 393 333)
50 x 100
ZG
ZG = amount of total interstate wages and taxable wages paid or payable for the year by all members of the group that pay taxable wages in Western Australia;
| (c) | $708 000 or more, the rate of pay-roll tax for the period is 5.75%. |
(28) Where the estimated total interstate wages and taxable wages paid or payable by all members of the group that pay taxable wages in Western Australia for the period commencing on 1 November 1989 and ending on 30 June 1990 is
| (a) | not more than $800 000, the rate of pay-roll tax payable each month by each member of the group for the period shall be determined as 3.95%; |
| (b) | more than $800 000 but less than $1 333 333, the rate of pay-roll tax payable each month by each member of the group for the period shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
31 600 + 0.0645 (ZH — 800 000)
x 100
ZH
ZH = amount of total interstate wages and taxable wages estimated to be paid or payable for the period by all members of the group that pay taxable wages in Western Australia;
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
| (c) | not less than $1 333 333 but less than $1 666 667, the rate of pay-roll tax payable each month by each member of the group for the period shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
| 66 000 + 0.102 (ZH — 1 333 333) | x 100 |
ZH
ZH = amount of total interstate wages and taxable wages estimated to be paid or payable for the period by all members of the group that pay taxable wages in Western Australia;
| (d) | $1 666 667 or more, no determination shall be made under this subsection. |
(29) Where the estimated total interstate wages and taxable wages paid or payable by all members of the group that pay taxable wages in Western Australia for a financial year commencing on 1 July 1990 or 1 July of a subsequent year is
| (a) | not more than $1 200 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as 3.95%; |
| (b) | more than $1 200 000 but less than $2 000 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
| 47 400 + 0.0645 (ZI — 1 200 000) | x 100 |
ZI
ZI = amount of total interstate wages and taxable wages estimated to be paid or payable for the year by all members of the group that pay taxable wages in Western Australia;
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
| (c) | not less than $2 000 000 but less than $2 500 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined (calculated to 2 decimal points) in accordance with the following formula- |
99 000 + 0.102 (ZI — 2 000 000) x 100
ZI
ZI = amount of total interstate wages and taxable wages estimated to be paid or payable for the year by all members of the group that pay taxable wages in Western Australia;
| (d) | $2 500 000 or more, no determination shall be made under this subsection. |
(30) Subject to subsection (23), where the amount of total interstate wages and taxable wages paid or payable by all members of a group that pay taxable wages in Western Australia for the period commencing on 1 November 1989 and ending on 30 June 1990 is
| (a) | not more than $800 000, the rate of pay-roll tax for the period is 3.95%; |
| (b) | more than $800 000 but less than $1 333 333, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
31 600 + 0.0645 (ZJ — 800 000) x 100
ZJ
ZJ = amount of total interstate wages and taxable wages paid or payable for the period by all members of the group that pay taxable wages in Western Australia;
| 1989] | Pay-roll Tax Amendment Act | [No. 7 |
| (c) | not less than $1 333 333 but less than $1 666 667, the rate of pay-roll tax for the period is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
66 000 + 0.102 (ZJ — 1 333 333)
x 100
ZJ
ZJ = amount of total interstate wages and taxable wages paid or payable for the period by all members of the group that pay taxable wages in Western Australia;
| (d) | $1 666 667 or more, the rate of pay-roll tax for the period is 6%. |
(31) Subject to subsection (23), where the amount of total interstate wages and taxable wages paid or payable by all members of a group that pay taxable wages in Western Australia for a financial year commencing on 1 July 1990 or 1 July of a subsequent year is
| (a) | not more than $1 200 000, the rate of pay-roll tax for the year is 3.95%; |
| (b) | more than $1 200 000 but less than $2 000 000, the rate of pay-roll tax payable for the year is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
47 400 + 0.0645 (ZK — 1 200 000)
x 100
ZK
ZK = amount of total interstate wages and taxable wages paid or payable for the year by all members of the group that pay taxable wages in Western Australia;
| No. 7] | Pay-roll Tax Amendment Act | [1989 |
| (c) | not less than $2 000 000 but less than $2 500 000, the rate of pay-roll tax payable for the year is to be ascertained (calculated to 4 decimal points) in accordance with the following formula- |
| 99 000 + 0.102 (ZK — 2 000 000) | x 100 |
ZK
ZK = amount of total interstate wages and taxable wages paid or payable for the year by all members of the group that pay taxable wages in Western Australia;
| (d) | $2 500 000 or more, the rate of pay-roll tax for the year is 6%. ". |
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