Pay-roll Tax Assessment Amendment Act 1983 (WA)

WESTERN AUSTRALIA.

PAY-ROLL TAX ASSESSMENT.

No. 25 of 1983.

AN ACT to amend the Pay-roll Tax Assessment Act

1971-1982.

[Assented to 1 December 1983.]

BE it enacted by the Queen's Most Excellent Majesty, 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 itgrt title

Assessment Amendment Act 1983. citation.

(2) In this Act the Pay-roll Tax Assessment Act lal:11Zigged

1971-1982 is referred to as the principal Act. 9 May 1983.

(3) The principal Act as amended by this Act

may be cited as the Pay-roll Tax Assessment Act

1971-1983.

No. 25.] Pay-roll Tax Assessment. [1983.

Commence-

ment. 2. This Act shall come into operation on 1

January 1984.

Section 9E

amended. 3. Section 9E of the principal Act is amended

(a)	in subsection (1), by deleting the definition of "minimum amount";
(b)	by repealing subsection (3) and substitut- ing the following subsection-

lt

(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 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 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. "; and

(c) by repealing subsection (4) and substitut- ing the following subsection

It (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

1983.] Pay-roll Tax Assessment [No. 25.

an assessment relating to, that employer (being a return or an assess- ment relating to that return period) the amount 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 (disregard- ing any remainder) by which the amount of those taxable wages (in whole dollars) exceeds the same pro- portion of the prescribed amount. ".

4. Section 10 of the principal Act is amended, in gg=leg

subsection (1)-

(a) in paragraph (h), by deleting "or";

(b) in paragraph (i), by deleting the full stop and substituting the following-

; or "; and

(c) by inserting after paragraph (i) the follow- ing paragraph-

" (j) by an employer to a "probationer" or an "apprentice" (within the meaning of those terms in the Industrial Training Act 1975) in respect of the period of 12 months calculated from and including the first day of the person's employment as an apprentice, or of his earlier employment on probation. ".

5. Schedule 1 to the principal Act is repealed and =Meal,/

the following Schedule is substituted— substituted.

'C

SCHEDULE 1.

[ss. 9E, 11A, 12

and 16J].

1. The amount specified for the purposes of the defini- Prescribed

tion of "prescribed amount" in section 9E (1) of this 7..grs1:1/91

Act is $13 333.

No. 25.] Pay-roll Tax Assessment. [1983.

Prescribed amount 2. For the purposes of sections 11A (2e) and 16J (6)

for ss. 11A for 1983-84 of this Act, the amount shall be calculated for the

and 16J. purposes of the financial year commencing on 1 July

1983 in accordance with the following formulae-

- 62496 C 2 { A + B —

62 496 Ci

184 3 184 I'

For the Period A

1 July 1983 Or

to 31 December A -I- B 18 900 C

1983   184

whichever is the greater

and

For the Period A 80 000 C 2 80 000 CI.

1 January 1984 A + B

to 30 June 1984 A -I- B 182 3 182

Where: A Taxable wages paid or payable during the period by an employer, or in the case of a group, by the members of that group.

B = Interstate wages paid or payable during the period by an employer, or in the case of a group, by the members of that group.

C = Number of days in which wages were paid or

payable during the period by an employer, or in

the case of a group, by the members of that group.

Prescribed

3. For the purposes of sections 11A (2e) and 16J (6)

amount for

1984 onwards

of this Act the amount shall be calculated for the

for ss. 11A

purposes of the financial year commencing on 1 July

and 16J.

1984 and every succeeding financial year in accordance

with the following f ormulae-

A 160 000 C 2 { 160 000 C

3       A+ B

A B

Where: A = Taxable wages paid or payable during the financia year by an employer, or in the case of a group by the members of that group.

B = Interstate wages paid or payable during the financia year by an employer, or in the case of a group, by the members of that group.

C Number of days during the financial year in which

wages were paid or payable by an employer, or in

the case of a group, by the members of that group.

D = Number of days in the financial year.

Prescribed	4. The amount per week prescribed for the purposes
for s. 12.
amount	of section 12 of this Act is $3 075. ".

Saving. 6. Without limiting the operation of the Inter-

pretation Act 1918-

(a) section 9E (3) and (4) of the principal Act; and

1983.] Pay-roll Tax Assessment [No. 25.

(b) Schedule 1 to that Act,

in the form in which they were respectively in force immediately before the coming into operation of this Act, shall continue to have effect, according to the tenor thereof and as if they had not been repealed, with respect to the period before the coming into operation of this Act.