Pay-roll Tax Amendment Act 1997 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX AMENDMENT

ACT 1997

No. 45 of 1997

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

[Assented to 9 December 1997.]

The Parliament of Western Australia enacts as follows:

Short title

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

Act 1997.

No. 45] Pay-roll Tax Amendment Act 1997

s. 2

Commencement

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

1 July 1997.

Pay-roll Tax Act 1971 amended

3.   The Pay-roll Tax Act 1971* is amended in the provisions set

out in the Table to this section by deleting ‘‘6%’’ in each place

where it occurs and substituting in each place the following —

‘‘ 5.56% ’’.

TABLE

s. 6 (2)	s. 7 (2)	s. 7 (12)
s. 6 (3)	s. 7 (3)
s. 6 (11)	s. 7 (5) (b)

[* Reprinted as at 10 September 1992.

For subsequent amendments see 1996 Index to Legislation of Western Australia, Table 1, p. 169 and Act No. 12 of 1997.]

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By Authority: JOHN A. STRIJK, Government Printer