Pay-roll Tax Assessment Amendment Act (No. 2) 1992 (WA)

WESTERN AUSTRALIA

PAY-ROLL T ASSESSMENT

NT ACT (No. 2) 1992

No. 65 of 1992

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

and for related purposes .

[Assented to 11 December 1992 .1

The Parliament of Western Australia enacts as follows :

Short title

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

Amendment Act (No. 2) 1992.

No. 65] Pay-roll Tax Assessment Amendment

s.2 Act (No. 2) 1992

Commencement

2.    This Act shall be deemed to have come into operation on

1 December 1992.

Principal Act

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

to as thee principal Act .

[*Reprinted as at 1 June 1988.

For subsequent amendments see 1991 Index to Legislation of

Western Australia, p. 153 and Act No. 7 of 1992. ]

Section 13 amended

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

"1 July 1991 to 31 May 1992" and substituting the following -

1{ „

1 July 1992 to 30 November 1992

Schedule 1 repealed and

a schedule substituted

5.    Schedule 1 to the principal Act is repealed and the following

schedule is substituted -

<I

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 $31250 .

Pay-roll Tax Assessment Amendment [No. 65

Act (No. 2) 1992 s.5

Prescribed amount for 1992-93

for as. 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 1992 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 1992 to 30 November 1992 -

[14 14 50

1A + B -

153 50 _ 1

A A B 153

} J

Formula for the period 1 December 1992 to 30 June

1993-

{A +B -

212120C

A A+B [21 212 00 3

},

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. 65] Pay-roll Tax Assessment Amendment

&.6 Act (No. 2) 1992

Prescribed amounts for 1993-94

onwards for ss. HA and 16J

(6), the

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

amount shall be calculated for the purposes of the financial year commencing on 1 July 1993 and every succeeding financial year in accordance with the following formula -

B _ 375I0000C

A A 137510000C

f A +

_ 3

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 .

D = Number of days in the financial year.

Prescribed amount for s . 12

The amount per week prescribed for the purposes of

4.

section 12 is $7 212.

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

Pay-roll Tax Assessment Amendment [No. 65

Act (No. 2) 1992 s.6

effect with respect to months or other periods before

December 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 1991.

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

principal Act .