Pay-roll Tax Assessment Amendment Act 1992 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT 1992

No. 7 of 1992

AN ACT to amend the Pay-roll Tax Assessment Act 1971 and for related purposes.

[Assented to 16 June 1992.]

The Parliament of Western Australia enacts as follows:

Short title

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

Amendment Act 1992.

No. 7] Pay-Roll Tax Assessment Amendment Act 1992

Commencement

2.   (1) If this Act receives the Royal Assent on or before

1 June 1992 it comes into operation on 1 June 1992.

(2) If this Act receives the Royal Assent after 1 June 1992 it

shall be deemed to have come into operation on 1 June 1992.

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.

For subsequent amendments see 1990 Index to

Legislation of Western Australia , pp 115-16.]

Section 13 amended

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

"1 July 1990 to 31 December 1990" and substituting the

following —

" 1 July 1991 to 31 May 1992

Schedule 1 repealed and a schedule substituted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     Schedule 1 to the principal Act is repealed and the following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 9E, 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 $29 167.

Pay-Roll Tax Assessment Amendment Act 1992 [No. 7

Prescribed amount for 1991-92

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 1991 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.

Formula for the period 1 July 1991 to 31 May 1992 —

A [293 337C - 1 { A + _ 293 337C

A B 336 3 336

Formula for the period of the month of June 1992 —

A [29167C _ 1 { A +B _ 29167C }]

A B 30 3 30

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 during the period in respect of which wages were paid or payable by an employer, or in the case of a group, by the members of that group.

No. 7] Pay-Roll Tax Assessment Amendment Act 1992

Prescribed amounts for 1992-93

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 1992 and every succeeding financial year in accordance with the following formula —

A 1350000C _ 1{A . B _ 350000CH

A /3 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.

Prescribed amount for s. 12

4. The amount per week prescribed for the purposes

of section 12 is $6 731.

Pay-Roll Tax Assessment Amendment Act 1992 [No. 7

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 commencement of this Act continue to have effect with respect to months or other periods before June 1992; and
(b)	clause 2 of Schedule 1 as in force immediately before the commencement of this Act continues to have effect with respect to the financial year that commenced on 1 July 1990.

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

principal Act.