Pay-roll Tax Amendment Act 1995 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX AMENDMENT

ACT 1995

No. 35 of 1995

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

related purposes.

[Assented to 24 October 19951

The Parliament of Western Australia enacts as follows:

Short title

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

Act 1995.

No. 35] Pay-roll Tax Amendment Act 1995

Commencement

2.     This Act is deemed to have come into operation on 1 July

1995.

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 1994 Index to

Legislation of Western Australia, Table 1, p. 158.]

Section 5 amended

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

subsections (2) and (3) and substituting the following

subsections —

(2) If the amount of taxable wages paid or payable by an employer for a month after the month of June 1995 is —

(a)	not more than $200 000, the rate of pay-roll tax payable each month is 3.95%;
(b)	more than $200 000 but less than $333 333, the rate of pay-roll tax payable each month is R%, where

R = 7 900 + 0.0645 (W - 200 000) x 100

(calculated to 4 decimal points)

W = amount of taxable wages paid or payable

for the month;

Pay-roll Tax Amendment Act 1995 [No. 35

(c) not less than $333 333 but less than

$416 667, the rate of pay-roll tax payable

each month is R%, where —

16 499.98 + 0.102 (W - 333 333)

1? = x 100

(calculated to 4 decimal points)

W amount of taxable wages paid or payable

for the month;

(d) $416 667 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 1995 or 1 July of a subsequent year is

(a) not more than $2 400 000, the rate of pay- roll tax for the year is 3.95%;

(b) more than $2 400 000 but less than

$4 000 000, the rate of pay-roll tax for the

year is R%, where —

94 800 + 0.0645 (W - 2 400 000)

1? = x 100

(calculated to 4 decimal points)

W amount of taxable wages paid or payable

for the year;

(c) not less than $4 000 000 but less than $5 000 000, the rate of pay-roll tax for the year is R%, where

R 198 000 + 0.102 (W - 4 000 000) "00

(calculated to 4 decimal points)

W amount of taxable wages paid or payable

for the year;

No. 35] Pay-roll Tax Amendment Act 1995

(d) $5 000 000 or more, the rate of pay-roll tax for the year is 6%.

Section 6 amended

5. Section 6 of the principal Act is amended by repealing subsections (6) and (7) and substituting the following subsections —

(6) If the estimated total interstate wages and taxable wages paid or payable by an employer for a financial year commencing on 1 July 1995 or 1 July of a subsequent year is

(a) not more than $2 400 000, the rate of pay- roll tax payable each month for the year shall be determined as 3.95%;

(b) more than $2 400 000 but less than

$4 000 000, the rate of pay-roll tax payable each month for the year shall be determined as R%, where —

94 800 + 0.0645 (E - 2 400 000)

R = 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 $4 000 000 but less than $5 000 000, the rate of pay-roll tax payable each month for the year shall be determined as R%, where —

R = 198 000 + 0.102 (E - 4 000 000) x100

E

(calculated to 2 decimal points)

Pay-roll Tax Amendment Act 1995 [No. 35

E= amount of total interstate wages and

taxable wages estimated by the employer

to be paid or payable for the year;

(d) $5 000 000 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 1995 or 1 July of a subsequent year is —

(a) not more than $2 400 000, the rate of pay- roll tax for the year is 3.95%;

(b)	more than $2 400 000 but less than $4 000 000, the rate of pay-roll tax for the year is R%, where
R = 94 800 + 0.0645 (W - 2 400 000) 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 $4 000 000 but less than $5 000 000, the rate of pay-roll tax for the year is R%, where —

198 000 + 0.102 (W - 4 000 000)

R =	x100
(calculated to 4 decimal points)

W= amount of total interstate wages and

taxable wages paid or payable for the

year;

No. 35] Pay-roll Tax Amendment Act 1995

(d) $5 000 000 or more, the rate of pay-roll tax for the year is 6%.

Section 7 amended

6. Section 7 of the principal Act is amended by repealing

subsections (7) and (8) and substituting the following

subsections —

IC

(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 1995 or 1 July of a subsequent year is —

(a)	not more than $2 400 000, 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 $2 400 000 but less than $4 000 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where —

94 800 + 0.0645 (E - 2 400 000)

R = 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;

Pay-roll Tax Amendment Act 1995 [No. 35

(c) not less than $4 000 000 but less than $5 000 000, the rate of pay-roll tax payable each month by each member of the group for the year shall be determined as R%, where —

R = 198 000 + 0.102 (E - 4 000 000) 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;

(d) $5 000 000 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 wages in Western Australia for a financial year commencing on 1 July 1995 or 1 July of a subsequent year is —

(a)	not more than $2 400 000, the rate of pay- roll tax for the year is 3.95%;
(b)	more than $2 400 000 but less than $4 000 000, the rate of pay-roll tax for the year is R%, where

R = 94 800 + 0.0645 (W - 2 400 000) 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;

No. 351 Pay-roll Tax Amendment Act 1995

(c) not less than $4 000 000 but less than $5 000 000, the rate of pay-roll tax for the year is R%, where —

R = 198 000 + 0.102 (W - 4 000 000) 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;

(d) $5 000 000 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, 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.