Pay-roll Tax Amendment Act 1993 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX AMENDMENT

ACT 1993

No. 23 of 1993

AN ACT to amend the Pay-roll Tax Act 1971 and for

purposes .

[Assented to 9 December 1993.]

The Parliament of Western Australia enacts as follows :

Short title

1. This Act may be cited as the Pay-roll Tax Amendment

Act 1993.

No. 23]

Pay-roll Tax Amendment Act 1993

s. 2

Commencement

2. This Act comes into operation on 1 January 1994 .

Principal Act

3. In this Act the Pay-roll Tax Act 1971* is referred to as the

principal Act.

[* Reprinted as at 10 September 1992 .

For subsequent amendments see 1992 Index to

Legislation of Western Australia, Table 1, p . 156.1

Section 5 amended

4. Section 5 of the principal Act is amended by repealing

subsections (2), (3), (4) and (5) and substituting the following

subsections -

(2) If the amount of taxable wages paid or payable by an employer for the period commencing on 1 July 1993 and ending on 31 December 1993 is -

(a) not more than $750 000, the rate of pay-roll tax for the period is 3.95% ;

(b)	morethan$750 000butlessthan $1250 000, the rate of pay-roll tax for the period is R%, where -

R = 29 625 + 0.0645 (W - 750 000)

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the period ;

Pay-roll Tax Amendment Act 1993

[No. 23

s.4

(c)	notless than$1250000butless than

$1562 500, the rate of pay-roll tax for the

period is R%, where -

61 875 + 0.102 (W - 1 250 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the period ;

(d)	$1562 500 or more, the rate of pay-roll tax

for the period is 6% .

(3) If the amount of taxable wages paid or

payable by an employer for a month after the month

of December 1993 is -

(a)	not more than $150 000, the rate of pay-roll tax payable each month is 3.95% ;
(b)	morethan$150 000butlessthan

$250 000, the rate of pay-roll tax payable

each month is R%, where -

R - 5 925 + 0.0645 (W - 150 000)

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the month;

(c)	not less than$250000 but less than

$312 500, the rate of pay-roll tax payable

each month is R%, where -

R = 12 375 + 0.102 (W - 250 000)

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the month ;

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Pay-roll Tax Amendment Act 1993

s.4

(d)	$312 500 or more, the rate of pay-roll tax payable each month is 6%.

(4)	If the amount of taxable wages paid or

payable by an employer for the period commencing on

1 January 1994 and ending on 30 June 1994 is -

(a)	not more than $900 000, the rate of pay-roll tax for the period is 3 .95% ;
(b)	morethan$900 000butlessthan $1500 000, the rate of pay-roll tax for the period is R%, where -

35 550 + 0.0645 (W - 900 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the period ;

(c)	not less than $1 500 000 but less than $1875 000, the rate of pay-roll tax for the period is R%, where -

74 250 + 0.102 (W - 1 500 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the period;

(d)	$1 875 000 or more, the rate of pay-roll tax for the period is 6% .

(5) If the amount of taxable wages paid or payable by an employer for a financial year commencing on 1 July 1994 or 1 July of a subsequent year is -

(a)	not more than $1800 000, the rate of pay- roll tax for the year is 3 .95% ;

Pay-roll Tax Amendment Act 1993

[No. 23

s.5

(b)	morethan$1800 000butlessthan $3 000 000, the rate of pay-roll tax for the year is R%, where -

71 100 + 0.0645 (W - 1 800 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the year ;

(c)	not less than $3 000 000 but less than $3 750 000, the rate of pay-roll tax for the year is R%, where -

148 500 + 0.102 (W - 3 000 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the year ;

(d)	$3 750 000 or more, the rate of pay-roll tax for the year is 6% .

Section 6 amended

5. (1) Section 6 (4) of the principal Act is amended by deleting paragraphs (a) and (b) and substituting the following paragraphs -

(a)	the period commencing on 1 January 1994 and ending on 30 June 1994 ;
(b)	the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year,

No. 23]

Pay-roll Tax Amendment Act 1993

9.5

(2)	Section 6 of the principal Act is amended by repealing

subsections (6) to (10) and substituting the following

subsections -

Subject to subsection (11), if the amount of total interstate wages and taxable wages paid or payable by an employer for the period commencing on 1 July 1993 and ending on 31 December 1993 is -

(6)

(a)

not more than $750 000, the rate of pay-roll tax for the period is 3 .95% ;

(b)

morethan$750 000butless than $1250 000, the rate of pay-roll tax for the period is R%, where -

R	29 625 + 0.0645 (W - 750 000)

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the period ;

(c)

not less than $1250 000 but less than $1562 500, the rate of pay-roll tax for the period is R%, where -

R	61 875 + 0.102 (W - 1 250 000)

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the period ;

(d)	$1562 500 or more, the rate of pay-roll tax for the period is 6% .

Pay-roll Tax Amendment Act 1993

[No. 23

s.5

If the estimated total interstate wages and taxable wages paid or payable by an employer for the period commencing on 1 January 1994 and ending on 30 June 1994 is -

(7)

(a)	not more than $900 000, the rate of pay-roll tax payable each month for the period shall be determined as 3 .95% ;
(b)	morethan$900 000butlessthan $1500 000, the rate of pay-roll tax payable each month for the period shall be determined as R%, where -

R = 35 550

0.0645 (E - 900 000)

x 100

(calculated to 2 decimal points)

E =	amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the period;

(c)	not less than $1 500 000 but less than $1875 000, the rate of pay-roll tax payable each month for the period shall be determined as R%, where -

74 250 + 0.102 (E - 1 500 000)

R =

x 100

(calculated to 2 decimal points)

E =	amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the period ;

(d)	$1 875 000 or more, no determination shall be made under this subsection .

No. 23]

Pay-roll Tax Amendment Act 1993

s.5

Subject to subsection (11), if the amount of total interstate wages and taxable wages paid or payable by an employer for the period commencing on 1 January 1994 and ending on 30 June 1994 is -

(8)

(a) not more than $900 000, the rate of pay-roll tax for the period is 3 .95% ;

(b)	morethan$900 000butlessthan $1500 000, the rate of pay-roll tax for the period is R%, where -

35 550 + 0.0645 (W - 900 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the period ;

(c)	not less than $1 500 000 but less than $1875 000, the rate of pay-roll tax for the period is R%, where -

74 250 + 0.102 (W - 1 500 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the period ;

(d)	$1 875 000 or more, the rate of pay-roll tax for the period is 6% .

(9)

If the estimated total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1994 or 1 July of a subsequent year is -

(a)	not more than $1800 000, the rate of pay- roll tax payable each month for the year shall be determined as 3 .95%;

Pay-roll Tax Amendment Act 1993

[No. 23

s.5

(b)	morethan $1800 000 but less than

$3 000 000, the rate of pay-roll tax payable

each month for the yearshall be

determined as R%, where -

71 100 + 0.0645 (E - 1 800 000)

R =

x 100

(calculated to 2 decimal points)

E =	amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year ;

(c)	not less than $3 000 000 but less than $3 750 000, the rate of pay-roll tax payable each month for the year shallbe determined as R%, where -

148 500 + 0.102 (E - 3 000 000)

R =

x 100

(calculated to 2 decimal points)

E = amount of total interstate wages and taxable wages estimated by the employer to be paid or payable for the year ;

(d)	$3 750 000 or more, no determination shall be made under this subsection .

(10) Subject to subsection

(11), if the amount of

total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1994 or 1 July of a subsequent year is -

(a)	not more than $1800 000, the rate of pay- roll tax for the year is 3.95% ;

No. 23]

Pay-roll Tax Amendment Act 1993

s.6

(b)	morethan $1800 000 but less than $3 000 000, the rate of pay-roll tax for the year is R%, where -

R - 71 100 + 0.0645 (W - 1 800 000)

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year ;

(c)	not less than $3 000 000 but less than $3 750 000, the rate of pay-roll tax for the year is R%, where -

148 500 + 0.102 (W - 3 000 000)

R =

x 100

(calculated to 4 decimal points)

W = amount of total interstate wages and taxable wages paid or payable for the year ;

(d)	$3 750 000 or more, the rate of pay-roll tax for the year is 6% .

Section 7 amended

6. (1) Section 7 (4) of the principal Act is amended by deleting paragraphs (a) and (b) and substituting the following paragraphs -

(a)	the period commencing on 1 January 1994 and ending on 30 June 1994 ;
(b)	the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year,

Pay-roll Tax Amendment Act 1993

[No. 23

9.6

(2)	Section 7 of the principal Act is amended by repealing

subsections (7) to (11) and substituting the following

subsections -

Subject to subsection (12), if 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 1993 and ending on 31 December 1993 is -

(7)

(a)	not more than $750 000, the rate of pay-roll tax for the period is 3 .95% ;
(b)	morethan$750 000butless than $1250 000, the rate of pay-roll tax for the period is RI/P, where -

R = 29 625 + 0.0645 (W - 750 000)

x 100

(calculated to 4 decimal points)

W = 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 ;

(c)

not less than $1250 000 but less than $1562 500, the rate of pay-roll tax for the period is R%, where -

R	61 875 + 0.102 (W - 1 250 000)

x 100

(calculated to 4 decimal points)

W = 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 ;

No. 23]

Pay-roll Tax Amendment Act 1993

s.6

(d)	$1562 500 or more, the rate of pay-roll tax for the period is 6% .

If the estimated 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 January 1994 and ending on 30 June 1994 is -

(8)

(a) not more than $900 000, the rate of pay-roll tax payable each month for the period by each member of the group shall be determined as 3.95% ;

(b)	morethan$900 000butlessthan. $1500 000, the rate of pay-roll tax payable each month for the period by each member of the group shall be determined as R%, where -

35 550 0.0645 (E - 900 000)

R =

x 100

(calculated to 2 decimal points)

E = 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)	not less than $1 500 000 but less than $1875 000, the rate of pay-roll tax payable each month for the period by each member of the group shall be determined as R%, where -

R - 74 250 + 0.102 (E - 1 500 000)

x 100

(calculated to 2 decimal points)

[No. 23

Pay-roll Tax Amendment Act 1993

s.6

E = 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)	$1 875 000 or more, no determination shall be made under this subsection .

(9) Subject to subsection (12),

if 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 January 1994 and ending on 30 June 1994 is -

(a)	not more than $900 000, the rate of pay-roll tax for the period is 3 .95% ;

than

(b)

morethan$900 000butless period is R%, where -

R = 35 550

+ 0.0645 (W - 900 000)

x 100

(calculated to 4 decimal points)

W = 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;

(c)	not less than $1 500 000 but less than $1875 000, the rate of pay-roll tax for the period is R%, where -

R - 74 250 + 0.102 (W - 1 500 000)

x 100

(calculated to 4 decimal points)

W = 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;

No. 23]

Pay-roll Tax Amendment Act 1993

s.6

(d)	$1 875 000 or more, the rate of pay-roll tax for the period is 6% .

If the estimated 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 1994 or 1 July of a subsequent year is -

(10)

(a)	not more than $1800 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)	morethan$1800 000but lessthan $3 000 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where -

71 100 + 0.0645 (E - 1 800 000)

R =

x 100

(calculated to 2 decimal points)

E =

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 ;

(c)	not less than $3 000 000 but less than $3 750 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where -

148 500 + 0.102 (E - 3 000 000)

R =

x 100

(calculated to 2 decimal points)

. 23

Pay-roll Tax Amendment Act 1993

[No

s.6

E_ 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)	$3 750 000 or more, no determination shall

be made under this subsection .

(11) Subject to subsection (12),

if 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 1994 or 1 July of a subsequent year is -

(a)	not more than $1800 000, the rate of pay- roll tax for the year is 3.95%;
(b)	morethan $1800 000butlessthan $3 000 000, the rate of pay-roll tax for the year is R%, where -

71 100 + 0.0645 (W - 1 800 000)

R =

x 100

(calculated to 4 decimal points)

W = 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)	not less than $3 000 000 but less than $3 750 000, the rate of pay-roll tax for the year is R%, where -

148 500 + 0.102 (W - 3 000 000)

R -

x 100

(calculated to 4 decimal points)

No. 23]

Pay-roll Tax Amendment Act 1993

s.7

W = 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)	$3 750 000 or more, the rate of pay-roll tax for the year is 6% .

Existing rates and liabilities not affected

7. Without limiting the operation of the Interpretation Act 1984, the provisions of the principal Act as in force immediately before the commencement of this Act (other than sections 5 (5), 6 (10) and 7 (11)) continue to have effect in relation to the imposition of pay-roll tax under the principal Act in respect of wages paid or payable for any period before the commencement of this Act and the assessment, collection and payment of any pay-roll tax imposed in respect of such wages .