Pay-roll Tax Assessment Amendment Act (No. 2) 1984 (WA)

WESTERN AUSTRALIA.

PAY-ROLL TAX ASSESSMENT

(No. 2).

No. 97 of 1984.

AN ACT to amend the Pay-roll Tax Assessment

Act 1971.

[Assented to 7 December 1984.]

RE 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:—

1. (1) This Act may be cited as the Pay-roll Tax 2artNntripal

Assessment Amendment Act (No. 2) 1984. Act.

(2) In this Act the Pay-roll Tax Assessment Act Zeis:iljn y edd as

1971 is referred to as the principal Act.

9 May 1983

and amended

by Acts

Nos. 25 of

1983 and

33 of 1984.

No. 97.] Pay-roll Tax Assessment (No. 2). [1984.

Commence-

ment. 2. This Act shall come into operation on 1

January 1985.

Section 9E

amended. 3.

Section 9E of the principal Act is amended in subsections (3) and (4) by deleting "$2" in both places where it occurs and substituting in each place the following-

Schedule 1

repealed and 4. Schedule 1 to the principal Act is repealed and

substituted. the following Schedule is substituted

CC

Schedule 1.

[ss. 9E, 11A, 12

and 16J].

Prescribed amount for 1. The amount specified for the purposes of the

s. 9E

definition of "prescribed amount" in section 9E (1) is

$16 666.

amount for

Prescribed

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

1984-85

the amount shall be calculated for the purposes of the

for ss. 11A

and 16J.

financial year commencing on 1 July 1984 in accord- ance 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 80 000 C 2 80 000 Cl

1 July 1984 {A + B—

184 3 184 I:

to 31 December A 4- B

1984

and

For the Period A 100 000 C 1 { 100 000 C

1 January 1985 A + B

181 3 181

to 30 June 1985 A 4- B

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

1984.] Pay-roll Tax Assessment '(No. 2). [No. 97.

3. For the purposes of sections 11A (2e) and 16J (6) Er.:::glrffr

the amount shall be calculated for the purposes of the 1985 onwards

financial year commencing on 1 July 1985 and every faoardslep A

succeeding financial year in accordance with the

following formula

A 200 000 C 1 200 000 (1

-{ A 4 B ) - ;

D 3 L D J

A+ B

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.

1:1 = Number of days in the financial year.

4. The amount per week prescribed for the purposes Prescribed	amount
of section 12 is $3 845. ".	for s. 12.

5. Without limiting the operation of the Inter- saving.

pretation Act 1984-

(a)	section 9E (3) and (4) of the principal Act; and
(b)	Schedule 1 to that Act,

in the form in which they were respectively in force immediately before the coming into operation of this Act, shall continue to have effect in all respects and as if they had not been repealed, with respect to the period before the coming into operation of this Act.