Pay-roll Tax Assessment Amendment Act 1994 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT 1994

No. 41 of 1994

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

and for related purposes.

[Assented to 26 August 1994.]

The Parliament of Western Australia enacts as follows:

Short title

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

Amendment Act 1994.

No. 41] Pay-roll Tax Assessment Amendment

Act 1994

Commencement

2. This Act is deemed to have come into operation on 1 July

1994.

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 1993 Index to

Legislation of Western Australia, Table 1, pp. 156-73

Section 13 amended

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

(a)	by deleting "(and in the case of the period from 1 July 1993 to 31 December 1993 within 2 months after the close of that period)"; and
(b)	by deleting "(or period)" in both places where it occurs.

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. SE

1. The amount specified for the purposes of

the definition of "prescribed amount" in section

9E (1) is $45 834.

Pay-roll Tax Assessment Amendment [No. 41

Act 1994

(b)	by repealing clause 2;
(c)	by repealing clause 3 and substituting the following clause —

Prescribed amounts for 1994-95 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 1994 and every succeeding financial year in accordance with the following formula —

A [550 000C _ 1 fa _ 550 000C

A+B D 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

No. 41] Pay-roll Tax Assessment Amendment

Act 1994

(d) 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 $10 577.

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 section 5 (a) and (d) continue to have effect with respect to months or other periods before July 1994; and
(b)	clause 2 of Schedule 1 as in force immediately before the commencement of section 5 (b) continues to have effect with respect to the financial year that commenced on 1 July 1993.

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

principal Act.