Pay-roll Tax Assessment Amendment Act 1989 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT

No. 8 of 1989

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

[Assented to 13 November 1989]

The Parliament of Western Australia enacts as follows:

Short title

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

Act 1989.

Commencement

2.     (1) This Act, other than section 5 (a) and (c), shall

(a) if it receives the Royal Assent on or before 1 November 1989, come into operation on the day on which it receives the Royal Assent; or

No. 8] Pay-roll Tax Assessment Amendment Act [1989

(b) if it receives the Royal Assent after 1 November 1989, be deemed to have come into operation on 1 November 1989.

(2) Section 5 (a) and (c) shall

(a)	if this Act receives the Royal Assent on or before 1 November 1989, come into operation on 1 November 1989;
(b)	if this Act receives the Royal Assent after 1 November 1989, be deemed to have come into operation on 1 November 1989.

Principal Act

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

the principal Act.

[*Reprinted as at 1 June 1988 and amended by Acts Nos. 29 and 30 of

19884

Section 13 amended

4.     Section 13 of the principal Act is amended in subsection (4) by

deleting "1 July 1988 to 31 December 1988" and substituting the

following-

" 1 July 1989 to 31 October 1989 ".

Schedule 1 amended

5.     Schedule 1 to the principal Act is amended

(a) by repealing clause 1 and substituting the following clause—

Prescribed amount for s. 9E

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

amount" in section 9E (1) is $25 000. ";

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(b) by repealing clauses 2 and 3 and substituting the following clauses

Prescribed amount for 1989-90 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 1989 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 98 333 C 1 { 98 333 C

1 July 1989 to A+ B

31 October 1989 A + B 123 3 123

and

For the period

1 Nov. 1989 to A 200 000 C 1 I A + B

200 000 C

30 June 1990 A + B 242 3 242

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.

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 1990 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 1990 and every succeeding financial year in accordance with the following formula-

A 300 000 C 1 { 300 000 C

A + 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.

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. "; and

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(c) by repealing clause 4 and substituting the following clause—

Prescribed amount for s. 12

4. The amount per week prescribed for the purposes of section 12 is

$5 770. ".

Saving

6. (1) Without limiting the operation of the Interpretation Act

1984—

(a)	clauses 1 and 4 of Schedule 1 as in force immediately before the coming into operation of section 5 (a) and (c) shall continue to have effect with respect to months or other periods before November 1989; and
(b)	clause 2 of Schedule 1 as in force immediately before the coming into operation of section 5 (b) shall continue to have effect with respect to the financial year that commenced on 1 July 1988.

(2) In subsection (1), "Schedule 1" means Schedule 1 to the principal

Act.