Pay-roll Tax Assessment Act Amendment Act 1976 (WA)
WESTERN AUSTRALIA.
PAY-ROLL TAX ASSESSMENT.
No. 106 of 1976.
AN ACT to amend the Pay-roll Tax Assessment
Act, 1971-1975.
[Assented to 17th November, 1976.]
BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—
1. (1) This Act may be cited as the Pay-roll Tax asntetitaittliedn.
Assessment Act Amendment Act. 1976.
(2) In this Act the Pay-roll Tax Assessment Act, 1971-1975 is referred to as the principal Act.
| No. 106.] | Pay-roll Tax Assessment. | [1976. |
(3) The principal Act as amended by this Act may be cited as the Pay-roll Tax Assessment Act, 1971- 1976.
Commence-
This Act shall come into operation on the first day of January, 1977.
| ment. | 2. |
| Saving. | 3. Without limiting the application of the Interpretation Act, 1918, the amendments and repeals effected by this Act do not, except where otherwise specifically provided, affect any duty, obligation, liability, benefit or right imposed, created, incurred or existing in respect of wages that were paid or payable before the first day of July, 1976. |
| Section 3 |
Section 3 of the principal Act is amended by repealing subsections (4) and (5).
| amended. | 4. |
Section 6
Subsection (1) of section 6 of the principal Act is amended by deleting the passage commencing with the passage "Australia," in line fourteen and ending with the passage "Act.", at the end of the subsection and substituting the passage "Australia.".
| amended. | 5. |
Section 9
| repealed. | 6. | Section 9 of the principal Act is repealed. |
| Section 9A | ||
| amended. | 7. |
Subsection (2) of section 9A of the principal Act is amended by adding after the word "period" in line five the passage ", but does not apply so as to authorise a deduction to be made in accordance with this section in respect of any return period that commences after the month of December, 1976".
Section 9/3
The principal Act is mended by adding after section 9A the following section-
| added. | 8. |
Deduction
| from taxable | 9B. (1) In this section |
| wages | |
| after 1st |
| January, | "interstate wages" does not include inter- state wages paid or payable by a member of a group; |
| 1977. |
| 1976.] | Pay-roll Tax Assessment. | [No. 106. |
"minimum amount"—
| (a) | in relation to a return for a return period of one month, means the amount of $2 000; and |
| (b) | in relation to a return for a return period of two or more months, means the product ascertained by multiplying the amount of $2 000 by the number of months in that return period; |
"prescribed amount"—
| (a) | in relation to a return for a return period of one month, means $4 000; and |
| (b) | in relation to a return for a return period of two or more months, means the product ascertained by multiplying $4 000 by the number of months in that return period; |
"taxable wages" does not include taxable wages paid or payable by a member of a group.
This section applies only so as to authorise a deduction to be made for a return period that is after the month of December, 1976, from the taxable wages included in a return or assessment relating to that return period.
(2)
(3) For the purpose of ascertaining the pay- roll tax payable by an employer who pays or is liable to pay taxable wages for the whole of a return period but does not pay and is not liable to pay interstate wages during that return
| No. 106.] | Pay-roll Tax Assessment. | [1976. |
period, there shall be deducted, for that return period, from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to that return period)
| (a) | the prescribed amount, reduced by $2 for each $3 (disregarding any remainder) by which the amount of those taxable wages (in whole dollars) exceeds the prescribed amount; or |
(b) the minimum amount,
whichever is the greater.
(4) For the purpose of ascertaining the pay- roll tax payable by an employer who pays or is liable to pay wages during a return period and pays or is liable to pay taxable wages for part only of that return period but does not pay and is not liable to pay interstate wages during that return period, there shall be deducted, for that return period, from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to that return period) the amount
| (a) | that bears to the prescribed amount the same proportion as the number of days in that part of that return period bears to the total number of days in that return period, reduced by $2 for each $3 (disregarding any remainder) by which the amount of those taxable wages (in whole dollars) exceeds the same proportion of the prescribed amount; or |
| (b) | (in whole dollars) that bears to the minimum amount the same proportion as the number of days in that part of that return period bears to the total number of days in that return period, |
whichever is the greater.
| 1976.1 | Pay-roll Tax Assessment. | [No. 106. |
(5) An employer who during any return period pays or is liable to pay taxable wages and interstate wages may, by notice in writing in the approved form containing the approved particulars, served on the Commis- sioner, nominate an amount, calculated in the approved manner, not exceeding the prescribed amount, as the deduction that he claims to be entitled to make for that return period and for subsequent return periods.
(6) For the purpose of ascertaining the pay- roll tax payable by an employer who has served on the Commissioner a notice under subsection (5) of this section, there shall, subject to subsection (7) of this section, be deducted, for a return period (being the return period ending last before the day on which he served that notice on the Commissioner or any subsequent return period) from the amount of the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) the amount nominated in that notice.
The Commissioner may, on an application made to him in writing by an employer who pays or is liable to pay taxable wages and inter- state wages during any return period or of his own motion in relation to such an employer, at any time, make a determination specifying an amount, not exceeding the prescribed amount, that may be deducted for any return period specified or referred to in the determina- tion (being a return period commencing before, but not before the first day of January, 1977, or after, or the return period in which, the determination is made) from the taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) and there shall be deducted, for any such return period, from the amount of the
(7)
| No. 106.] | Pay-roll Tax Assessment. | [1976. |
taxable wages included in a return made by, or an assessment relating to, that employer (being a return or an assessment relating to any such return period) the amount so specified.
(8) The Commissioner may, at any time, by instrument in writing, revoke a determination made under subsection (7) of this section and any such revocation shall have effect as on and from the first day of the return period specified in the instrument, whether that return period is before, but not before the date of the deter- mination, or after or the return period in which, the instrument is executed by him.
(9) The Commissioner shall, as soon as
practicable after making a determination under subsection (7) of this section or a revocation under subsection (8) of this section, serve notice of the determination or revocation on the
| Section 11 | employer concerned. . |
| repealed. |
9. Section 11 of the principal Act is repealed.
| Section 11A | 10. | Section 11A of the principal Act is amended |
| amended. |
| (a) | by deleting the interpretation "financial year"; |
| (b) | by adding after subsection (1) the follow- ing subsection- |
( la) In subsection (3) of this section and in sections 11B and 11C of this Act, "financial year" means the financial year commencing on the first day of July,
1976 and each financial year thereafter. ;
and
| (c) | by repealing subsection (2) and sub- stituting the following subsections |
(2) For the purposes of the financial
year commencing on the first day of July,
1976, a reference in sections 11B and 11C
of this Act to the "prescribed amount"
| 1976.] | Pay-roll Tax Assessment. | [No. 106. |
is, in relation to an employer, a reference to the sum of the amounts calculated in accordance with the following formulae-
| TWD | 20 800 A '2 ( | 20 800 A 1 |
TWD + IWD
| (TWD + IWD) | 184 | 3 | 184 |
and
| (a) 24 000 13 | 224 000 Bl |
{. TW.1 1W1
| 181 | 3 | 181 | f |
| TWJ | Or |
(TWJE + 1W))
(b) 12 000 B,
181
whichever is the greater
where-
TWD is the amount of taxable wages paid or payable by the employer during the period commencing on the first day of July, 1976 and ending on the thirty-first day of December, 1976;
IWD is the amount of interstate wages paid or payable by the employer during the period commencing on the first day of July, 1976 and ending on the thirty-first day of December, 1976;
TWJ is the amount of taxable wages paid or payable by the employer during the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977;
IWJ is the amount of interstate wages paid or payable by the employer during the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977;
| No. 106.] | Pay-roll Tax Assessment. | [1976. |
A is the number of days in respect of which wages (disregarding foreign wages) were paid or payable by the employer during the period commencing on the first day of July, 1976 and ending on the thirty-first day of December, 1976; and
B is the number of days in respect of which wages (disregarding foreign wages) were paid or payable by the employer during the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977.
(2a) For the purposes of the financial year commencing on the first day of July, 1977 and each financial year thereafter, a reference in sections 11B and 11C of this Act to the "prescribed amount" is, in relation to an employer, a reference to the amount calculated in accordance with the following formula-
| (a) 48 000 C | 2 | 48 000 C 1 |
TW + IW
| D | 3 | D |
TW
Or
(TW + 1W)
| (b) 24 | 000 C, |
| whichever is the greater |
where
TW is the amount of taxable wages paid or payable by the employer during the financial year;
1W is the amount of interstate wages paid or payable by the employer during the financial year;
| 1976.] | Pay-roll Tax Assessment. | [No. 106. |
C is the number of days in the financial year in respect of which the employer paid or was liable to pay wages (disregarding foreign wages) ; and
D is the number of days in the
financial year. ; and
(d) by repealing subsection (4).
11. Subsection (2) of section 11B of the principal amender
Act is amended by deleting the passage "commenc- ing on or after the first day of January, 1976, made or to be made under this Act by an employer" in lines two, three, four and five.
| 12. | The principal Act is amended by adding after p:ic | tirin /ID |
section 11C the following section-
11D. Where an employer or a designated 2=1
group employer, on application made in the a4iustment.
approved form to the Commissioner not later than the thirtieth day of June, 1978, satisfies the Commissioner that the total amount of pay- roll tax paid or payable by him under this Act in respect of the financial year ending on the thirtieth day of June, 1977 exceeds by more than $10 the total amount of pay-roll tax which would have been paid or payable in respect of that financial year if the Pay-roll Tax Assessment Act Amendment Act, 1976 had not been enacted, the Commissioner shall refund or rebate the amount by which the first-mentioned total amount exceeds the second-mentioned total amount. .
13. (1) Section 12 of the principal Act is 2,11%,12.
amended by deleting the passage "$800" where it occurs in subsection (1) and again in subsection (2a) and substituting the passage "$900", in both cases.
| No. 1061 | Pay-roll Tax Assessment. | [1976. |
(2) The power conferred on the Commissioner by subsection (2) of section 12 of the Pay-roll Tax Assessment Act, 1971 extends to authorising the Commissioner to cancel the registration of a person as an employer where that person was not, immediately before the first day of January, 1977, an employer paying wages as referred to in sub- section (1) of section 12 of that Act, as so amended.
Section 16 I
| amended. | 14. Section 16 I of the principal Act is amended |
| (a) | by deleting the passage "not exceeding the prescribed amount as defined in subsection (1) of section 9A of this Act," in lines nine, ten and eleven of subsection (1), and substituting the following passage |
not exceeding
| (a) | in relation to a return period ending not later than the thirty- first day of December, 1976, the prescribed amount as defined in subsection (1) of section 9A of this Act; |
| (b) | in relation to a return period commencing on or after the first day of January, 1977, the pre- scribed amount as defined in subsection (1) of section 9B of this Act, ; |
| (b) | by deleting the passage "not exceeding the prescribed amount as defined by subsection (1) of section 9A of this Act," in lines six, seven and eight of subsection (4), and substituting the following passage |
not exceeding
| (a) | in relation to a return period ending not later than the thirty- first day of December, 1976, the prescribed amount as defined in subsection (1) of section 9A of this Act; |
| 1976.] | Pay-roll Tax Assessment. | [No. 106. |
| (b) | in relation to a return period commencing on or after the first day of January, 1977, the pre- scribed amount as defined in subsection (1) of section 9B of this Act, ; |
| (c) | by adding after the word "any" in line nine of subsection (4) the word "such"; and |
| (d) | by deleting the passage ", but not before the first day of January, 1976," in lines eleven and twelve of subsection (4). |
15. Section 16J of the principal Act is repealed =d1Ed
| and re-enacted as follows— | re-enacted. |
16J. (1) For the purposes of the financial ;rrfgenrPefdor
| year commencing on the first day of July, 1976, purposes er | Ma:6K |
| a reference in sections 16K and 16L of this Act and | |
| to the "prescribed amount" is, in relation to a designated group employer, a reference to the sum of the amounts calculated in accordance with the following formulae- |
20 800 Al
| TWD | 20 800 A 2 | {TWO 4 IWD |
| (TWD IWD) | 184 | 3 | 184 |
and
| (a) 24 000 B | 2 | 24 000 |
| 3 {TWJ + IWJ |
181 181
| TWJ | Or |
(TWJ -1- PAT
| (b) 12 | 000 B 181 |
whichever is the greater
where-
TWD is the amount of taxable wages paid or payable by the members of the group during the period commencing on the first day of July, 1976 and ending on the thirty-first day of December, 1976;
IWD is the amount of interstate wages
paid or payable by the members of the
group during the period commencing
| No. 106.] | Pay-roll Tax Assessment. | [1976. |
on the first day of July, 1976 and ending on the thirty-first day of December, 1976;
TWJ is the amount of taxable wages paid or payable by the members of the group during the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977;
IWJ is the amount of interstate wages paid or payable by the members of the group during the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977;
A is the number of days in that part of the period commencing on the first day of July, 1976 and ending on the thirty- first day of December, 1976 for which that designated group employer was the designated group employer for the group, reduced by the number of days, if any, during that part in respect of which none of the members of the group paid or was liable to pay wages (disregarding foreign wages); and
B is the number of days in that part of the period commencing on the first day of January, 1977 and ending on the thirtieth day of June, 1977 for which that designated group employer was the designated group employer for the group, reduced by the number of days, if any, during that part in respect of which none of the members of the group paid or was liable to pay wages (disregarding foreign wages).
(2) For the purposes of the financial year commencing on the first day of July, 1977 and each financial year thereafter, a reference in sections 16K and 16L of this Act to the
| 1976. | 1 | Pay-roll Tax Assessment. | [No. 106. |
"prescribed amount" is, in relation to a designated group employer, a reference to the amount calculated in accordance with the following formula
| (a) 48 000 C | 2 | 48 000 Cl ; |
{ TW + IW
| D | 3 | ID | I |
TW
Or
(TW + IW)
(b) 24 000 C
whichever is the greater
where-
TW is the amount of taxable wages paid or payable by the members of the group during the financial year;
1W is the amount of interstate wages paid or payable by the members of the group during the financial year;
C is the number of days in that part of the financial year for which that designated group employer was the designated group employer for the group, reduced by the number of days, if any, during that part in respect of which none of the members of the group paid or was liable to pay wages (disregarding foreign wages); and
D is the number of days in the financial
year. .
Section 16K
| 16. Section 16K of the principal Act is amended | amended. |
by deleting the word "January" where it occurs in line three of subsection (4) and again in line three of subsection (5), and substituting the word "July", in both cases.
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