Pay-roll Tax Amendment Act 1994 (WA)
WESTERN AUSTRALIA
PAY-ROLL T
ACT 1994
No. 40 of 1
AN ACT to amend the Pay-roll Tax Act 1971 and for
related purposes.
[Assented to 26 August 1994.]
The Parliament of Western Australia enacts as follows:
Short title
1. This Act may be cited as the Pay-roll Tax Amendment
Act 1994.
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Commencement
2. This Act is deemed to have come into operation on 1 July
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 1993 Index to
Legislation of Western Australia, Table 1, p. 1561
Section 5 amended
4. Section 5 of the principal Act is amended by repeating
subsections (2) to (5) and substituting the following
subsections —
tg
(2) If the amount of taxable wages paid or payable by an employer for a month after the month of June 1994 is —
| (a) | not more than $183 333, the rate of pay-roll tax payable each month is 3.95%; |
| (b) | more than $183 333 but less than $305 556, the rate of pay-roll tax payable each month is R%, where — |
7 241.65 + 0.0645 (W - 183 333)
| R = | x 100 |
(calculated to 4 decimal points)
W = amount of taxable wages paid or payable
for the month;
| Pay-roll Tax Amendment Act 1994 | (No. 40 |
| (c) | not less than $305 556 but less than $381 944, the rate of pay-roll tax payable |
each month is R%, where —
15 125.02 + 0.102 (W - 305 556)
| R = | x 100 |
(calculated to 4 decimal points)
W = amount of taxable wages paid or payable
for the month;
| (d) | $381 944 or more, the rate of pay-roll tax payable each month is 6%. |
(3) 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 $2 200 000, the rate of pay- roll tax for the year is 3.95%; |
| (b) | more than $2 200 000 but less than $3 666 667, the rate of pay-roll tax for the year is R%, where — |
86 900 + 0.0645 (W - 2 200 000)
| R = | x 100 |
VV
(calculated to 4 decimal points)
W = amount of taxable wages paid or payable
for the year;
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| (c) | not less than $3 666 667 but less than $4 583 333, the rate of pay-roll tax for the year is R%, where — | |
|
W
(calculated to 4 decimal points)
W = amount of taxable wages paid or payable
for the year;
| (d) | $4 583 333 or more, the rate of pay-roll tax for the year is 6%. |
Section 0 amended
5. (1) Section 6 of the principal Act is amended —
(a) in subsection (4) by deleting all of the subsection following the word "Australia" and substituting the following —
it
in respect of the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year.
| (b) | in subsection (5) by deleting "subsections (7) and (9)" and substituting the following — | ||
| |||
| (c) | in subsection (11) by deleting "subsections (6), (8) and |
aor and substituting the following —
| subsection (7) | ”. |
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(2) Section 6 of the principal Act is amended by repealing subsections (6) to (10) and substituting the following subsections —
if
(6) 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 $2 200 000, the rate of pay- roll tax payable each month for the year shall be determined as 3.95%;
(b) more than $2 200 000 but less than $3 666 667, the rate of pay-roll tax payable each month for the year shall be determined as R%, where
| R | 86 900 + 0.0645 (E - 2 200 000) x 100 |
E
(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 $3 666 667 but less than $4 583 333, the rate of pay-roll tax payable each month for the year shall be determined as R%, where
| R | 181 500.02 + 0.102 (E - 3 666 667) x |
E
(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; |
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(d) $4 583 333 or more, no determination shall be made under this subsection.
(7) 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 $2 200 000, the rate of pay- roll tax for the year is 3.95%;
(b) more than $2 200 000 but less than $3 666 667, the rate of pay-roll tax for the year is R%, where —
R _ 86 900 + 0.0645 (W - 2 200 000) x 100
W
(calculated to 4 decimal points)
W = amount of total interstate wages and
taxable wages paid or payable for the
year;
(c) not less than $3 666 667 but less than $4 583 333, the rate of pay-roll tax for the year is R%, where
R = 181 500.02 + 0.102 (W - 3 666 667) x100
W
(calculated to 4 decimal points)
W = amount of total interstate wages and taxable wages paid or payable for the year;
(d) $4 583 333 or more, the rate of pay-roll tax for the year is 6%.
| Pay-roll Tax Amendment Act 1994 | [No. 40 |
Section 7 amended
6. (1) Section 7 of the principal Act is amended —
(a) in subsection (4) by deleting all of the subsection following the word "Australia" and substituting the following —
ire
in respect of the period of any financial year commencing on 1 July 1994 or 1 July of a subsequent year.
| (b) | in subsection (6) by deleting "subsections (8) and (10)" and substituting the following — |
C'
| subsection (7) | "; and |
| (c) | in subsection (12) by deleting "subsections (7), (9) and (11)" and substituting the following — |
'C
subsection (8)
(2) Section 7 of the principal Act is amended by repealing subsections (7) to (11) and substituting the following subsections —
(7) 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 —
(a) not more than $2 200 000, the rate of pay- roll tax payable each month by each member of the group for the year shall be
determined as 3.95%;
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(b) more than $2 200 000 but less than $3 666 667, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where —
R = 86 900 + 0.0645 (B - 2 200 000) x 100
E
(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 $3 666 667 but less than $4 583 333, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where —
R = 181 500.02 + 0.102 (E - 3 666 667) 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;
(d) $4 583 333 or more, no determination shall be made under this subsection.
(8) 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
| Pay-roll Tax Amendment Act 1994 | [No. 40 |
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 $2 200 000, the rate of pay- roll tax for the year is 3.95%;
(b) more than $2 200 000 but less than $3 666 667, the rate of pay-roll tax for the year is R%, where —
86 900 + 0.0645 (W - 2 200 000)
| R = | x 100 |
w
(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 $3 666 667 but less than $4 583 333, the rate of pay-roll tax for the year is R%, where —
| R = | 181 500.02 + 0.102 (W - 3 666 667) x no |
(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;
(d) $4 583 333 or more, the rate of pay-roll tax
for the year is 6%.
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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, insofar as they apply to a period before that commencement, 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 that period and the assessment, collection and payment of any pay-roll tax imposed in respect of such wages.
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