Pay-roll Tax Assessment Amendment Act 2019 (WA)

Western Australia

Pay-roll Tax Assessment Amendment Act 2019

Western Australia

Pay-roll Tax Assessment Amendment Act 2019 Contents

Western Australia

Pay‑roll Tax Assessment Amendment Act 2019

Pay‑roll Tax Assessment Amendment Act 2019

No. 10 of 2019

An Act to amend the Pay‑roll Tax Assessment Act 2002.

[Assented to 12 June 2019]

The Parliament of Western Australia enacts as follows:

1.Short title

This is the Pay‑roll Tax Assessment Amendment Act 2019.

2.Commencement

This Act comes into operation as follows —

• (a)

  sections 1 and 2 — on the day on which this Act receives the Royal Assent;

• (b)

  the rest of the Act — on 1 July 2019.

3.Act amended

This Act amends the Pay‑roll Tax Assessment Act 2002.

4.Section 41D amended

• (1)

  In section 41D(1) delete the definitions of:

group member

initial employer

nominal period

• (2)

  Delete section 41D(3) to (6) and insert:

   
• (3)

  An exemption under subsection (2) does not apply to wages paid or payable to or in relation to an employee under a registered training contract that is suspended under the VET Act for the period of the suspension.

   
• Note:

  The heading to amended section 41D is to read:

Exempt wages: apprentices under training contracts

5.Schedule 1 clause 15 amended

• (1)

  In Schedule 1 clause 15 delete the definitions of:

apprentice

existing training contract

• (2)

  In Schedule 1 clause 15 in the definition of commencement day delete “operation;” and insert:

   

operation.

• Note:

  The heading to amended Schedule 1 clause 15 is to read:

Term used: commencement day

6.Schedule 1 clause 16 deleted

Delete Schedule 1 clause 16.

7.Schedule 1 Division 7 inserted

At the end of Schedule 1 insert:

Division 7 — Provisions for the Pay‑roll Tax Assessment Amendment Act 2019

18. Terms used

In this Division —

apprentice has the meaning given in the VET Act section 60A;

commencement day means the day on which the Pay‑roll Tax Assessment Amendment Act 2019 section 4 comes into operation;

former section 41D means section 41D as in force immediately before commencement day;

VET Act means the Vocational Education and Training Act 1996.

19. Application of amendments made by Pay‑roll Tax Assessment Amendment Act 2019

The amendments made by the Pay‑roll Tax Assessment Amendment Act 2019 apply in relation to wages paid or payable on or after commencement day.

20. Exemption for wages paid or payable: training contracts lodged for registration before 1 December 2017

• (1)

  This clause applies to a training contract (the pre‑1 December 2017 training contract) if —

  • (a)

    in accordance with a requirement imposed under the VET Act section 60C(5), an apprentice under the training contract is referred to as a “trainee”; and

  • (b)

    the training contract was lodged for registration under the VET Act section 60F(2) before 1 December 2017.

• (2)

  Despite the amendments made by the Pay‑roll Tax Assessment Amendment Act 2019 section 4, wages paid or payable by an employer to or in relation to an employee are exempt from pay‑roll tax if —

  • (a)

    the wages are paid or payable for a period during which the employee is an apprentice under the pre‑1 December 2017 training contract; and

  • (b)

    the wages would have been exempt from pay‑roll tax under former section 41D, as modified by Schedule 1 clause 16 (as that clause was in force immediately before commencement day).

21. Exemption for wages paid or payable: training contracts lodged for registration between 1 December 2017 and 30 June 2019

• (1)

  This clause applies to a training contract (the pre‑1 July 2019 training contract) if —

  • (a)

    in accordance with a requirement imposed under the VET Act section 60C(5), an apprentice under the training contract is referred to as a “trainee”; and

  • (b)

    the training contract was lodged for registration under the VET Act section 60F(2) during the period beginning on 1 December 2017 and ending immediately before commencement day.

• (2)

  Despite the amendments made by the Pay‑roll Tax Assessment Amendment Act 2019 section 4, wages paid or payable by an employer to or in relation to an employee are exempt from pay‑roll tax if —

  • (a)

    the wages are paid or payable for a period during which the employee is an apprentice under the pre‑1 July 2019 training contract; and

  • (b)

    the wages would have been exempt from pay‑roll tax under former section 41D.