Pay-roll Tax Assessment Amendment Act 1987 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT

No. 96 of 1987

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

[Assented to 16 December 1987]

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:—

Short title

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

Act 1987.

No. 96] Pay-roll Tax Assessment Amendment Act [1987

Commencement

2.     (1) Subject to subsection (2), this Act shall come into operation on

1 January 1988.

(2) Section 6 shall be deemed to have come into operation on 1 July

1987.

Principal Act

3. In this Act the Pay-roll Tax Assessment Act 1971* is referred to as

the principal Act.

[*Reprinted as approved 9 May 1983 and amended by Acts Nos. 25 of

1983, 33 and 97 of 1984, 83 of 1985 and 29, 31 and 67 of 1986.]

Section 13 amended

Section 13 of the principal Act is amended in subsection (4) by deleting "1 January 1986 to 30 June 1986 and the period of the month of July 1986 within 2 months after the close of that period, as the case may require" and substituting the following-

4.

" 1 July 1987 to 31 December 1987 within 2 months after the close of

that period ".

Schedule 1 repealed and a schedule substituted

5.    Schedule 1 to the principal Act is repealed and the following

Schedule is substituted

SCHEDULE 1 (Sections 9K 11A,12 and 16J)

Prescribed amount for s. 9E

1. The amount specified for the purposes of the definition of "prescribed

amount" in section 9E (1) is $22 917.

Prescribed amount for 1987-88 for ss. 11A and 16J

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

calculated for the purposes of the financial year commencing on 1 July 1987 in

accordance with the formulae set out in this clause. The amount shall be calculated

1987] Pay-roll Tax Assessment Amendment Act [No. 96

separately for each period. If the calculated amount for a period, or part of a period, exceeds the tota 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 125 000 C { 125 000 C

1 July 1987 to 31 A + B

December 1987 A + B 184 3 184

and

For the Period A 137 500 C 137 500 C

1 January 1988 A + B

to 30 June 1988 A + B 182 3 182

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 financial 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.

Prescribed amounts for 1988 onwards for ss. 11A and 16J

3. For the purposes of sections 11A (2e) and 16J (6) the amount shall be calculated for the purposes of the financial year commencing on 1 July 1988 and every succeeding financial year in accordance with the following formula

A 275 000 C 1 275 000 C

A + B

A + B D3

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 financial 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 amount for s. 12

4. The amount per week prescribed for the purposes of section 12 is $5 280. ".

No. 96] Pay-roll Tax Assessment Amendment Act [1987

Schedule 2 repealed and a schedule substituted

6. Schedule 2 to the principal Act is repealed and the following

Schedule is substituted -

"

SCHEDULE 2 (Section 10 (1) (m))

EXEMPTED DEPARTMENTS OR OTHER ORGANIZATIONS

Item Exempted department or other organization

1. Agriculture, Department of

2. Arts, Department of the

3. Auditor General, Office of the

4. Building Management Authority

5. Community Services, Department for

6. Computing and Information Technology, Department of

7. Conservation and Land Management, Department of

8. Consumer Affairs, Department of

9. Corporate Affairs Department

10. Corrective Services, Department of

11. Crown Law Department

12. Deputy Premier, Office of the

13. Education Department

14. Electoral Department

15. Electorate offices of members of Parliament

16. Employment and Training, Department of

17. Environmental Protection Authority

18.Fisheries Department

19. Government Accommodation, Office of

20. Governor's Establishment

21. Health Department of Western Australia

22. Industrial Relations, Office of

1987] Pay-roll Tax Assessment Amendment Act [No. 96

23. Lands Administration, Department of

24. Local Government, Department of

25. Mines Department

26. Parliament (including members of Parliament)

27. Parliamentary Commissioner for Administrative Investigations

28. Police Department

29. Premier and Cabinet, Ministry of the

30. Public Service Board

31. Racing and Gaming, Office of

32. Redeployment and Retraining, Office of

33. Regional Development and the North West, Department of

34. Registrar General, Office of

35. Resources Development Department

36. Services, Department of (except Printing Division)

37. Sport and Recreation, Department for

38. State Taxation Department

39. Technology and Industry Development Authority

40. Transport, Department of

41. Treasury, Department of

42. Valuer General, Office of the

Saving—section 5

7. Without limiting the operation of the Interpretation 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 5 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.