Pay-roll Tax Assessment Amendment Act 1985 (WA)

WESTERN AUSTRALIA.

PAY-ROLL TAX

ASSESSMENT.

No. 83 of 1985.

AN ACT to amend the Pay-roll Tax Assessment

Act 1971.

[Assented to 4 December 1985.]

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 and principal Short title

Assessment Amendment Act 1985. Act.

(2) In this Act, the Pay-roll Tax Assessment Act approved as	Rerited
9 d 1983 May

1971 is referred to	as the principal Act.	a	n
amendedby
Acts
of 1983 Nos. 25
and 33 and
97 of 1984.

No. 83.] Pay-roll Tax Assessment. [1985.

Commence-

ment. 2. (1) Subject to subsections (2) and (3) this Act shall come into operation on the day on which it receives the Royal Assent.

Section 5 shall come into operation, or be deemed to have come into operation, on a day to be fixed by proclamation and a day may be fixed that is either before or after the day on which this Act receives the Royal Assent.

(2)

(3) Sections 4 and 6 to 8 shall come into opera- tion on 1 January 1986.

Section 3

amended. 3. Section 3 of the principal Act is amended in subsection (1) by inserting after "under that Act" in the definition of "council" the following-

" and also includes an association comprised

solely of municipalities constituted under

that Act or councils of such municipalities ".

Section 9

inserted. 4. After section 8 of the principal Act, the

following section is inserted-

Revocation

or amend-	9. The Commissioner may at any time
ment of

Commis-	revoke or vary a determination made by him
sioner's
determina-	under section 6 or 7 of the Pay-roll Tax Act
tion,	1971 and shall inform every employer
concerned of the revocation or variation and the date on which the revocation or variation has effect. ".
Section 10

amended. 5. Section 10 of the principal Act is amended in

subsection (1)—

(a)	by deleting "or" at the end of paragraph 0);
(b)	in paragraph (k), by deleting the full stop and substituting the following-

" ; or "; and

1985. j Pay-roll Tax Assessment. [No. 83.

(c) by inserting after paragraph (k) the following paragraph-

" (1) by an employer to a trainee employed under a training agree- ment as part of the Australian Traineeship System established by the Governments of the Common- wealth and the State. ".

6.    Section 13 of the principal Act is amended Se cal!

by inserting after subsection (3) the following

subsection

C'

(4) Every employer to whom section 6 or 7 of the Pay-roll Tax Act 1971 applies shall, within 2 months after the close of each financial year (and in the case of the period from 1 January 1986 to 30 June 1986 within 2 months after the close of that period), or within such longer period as the Commis- sioner may in a particular case allow, furnish to the Commissioner, in accordance with the approved form and manner, a return relating to that year (or period) and shall specify in that return the total of interstate wages paid or payable by that employer during that year (or period). ".

7.    Schedule 1 to the principal Act is repealed and fectgiZzlind

the following Schedule is substituted— substituted.

Ct

No. 83.] Pay-roll Tax Assessment. [1985.

Prescribed

amount for	2. For the purposes of sections 11A (2e) and 163 (6),
1985-86	the amount shall be calculated for the purposes of
for ss. 11A
and 163.	the financial year commencing on 1 July 1985 in accordance with the formulae set out in this clause. The amount shall be calculated separately for each period. If the calculated amount for a period, or part of a period, exceeds the total taxable wages for that period, or part of a period, the prescribed amount for that period is an amount equal to such total taxable wages.

..=••■••■•••

For the Period A 100 000 C I 100 000 C

1 July 1985 A ' B

to 31 December A + B	184	3	184	1
1985

and

For the Period A 1 lo coo c I I tth coo c 1: 1

1 January 1986 -- 3 11 A B —

to 30 June 1986 A + B 181 /81

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

amounts

3. For the purposes of sections 11A (2e) and 163 (6)

for 1986

the amount shall be calculated for the purposes of the

onwards

for ss. liA

financial year commencing on 1 July 1986 and every

and 163.

succeeding financial year in accordance with the

following formula

A 220 000 C 1 1 220 000 C

A -n B

A ± B 3

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

1985.] Pay-roll Tax Assessment. I No. 83.

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.

4. The amount per week prescribed for the purposes Prescribed	amount
of section 12 is $4 230. ".	for s. 12
Saving.

8. Without limiting the operation of the Inter- pretation Act 1984, Schedule 1 to the principal Act, in the form in which it was in force immediately before the coming into operation of section 7 of this Act, shall continue to have effect in all respects and as if it had not been repealed with respect to the period before the coming into operation of that section.