Pay-roll Tax Assessment Amendment Act (No. 2) 1995 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT (NO. 2) 1995

No. 36 of 1995

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

and for related purposes.

[Assented to 24 October 1995.]

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) 1995.

No. 36] Pay-roll Tax Assessment Amendment Act

(No. 2) 1995

Commencement

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

1995.

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 1994 Index to

Legislation of Western Australia, Table 1, pp. 158-9.]

Schedule 1 amended

4.     Schedule 1 to the principal Act is amended —

(a) by repealing clause 1 and substituting the following clause —

(4

Prescribed amount for s. 9E

1. The amount specified for the purposes of the definition of "prescribed amount" in section 9E (1) is $50 000.

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

it

Prescribed amounts for 1995-96 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

Pay-roll Tax Assessment Amendment Act [No. 36

(No. 2) 1995

1 July 1995 and every succeeding financial year

in accordance with the following formula —

A [600 000C _ 1 {A,B _ 600 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

(c) by repealing clause 4 and substituting the following

clause —

<I

Prescribed amount for s. 12

4. The amount per week prescribed for the

purposes of section 12 is $11 539.

No. 36] Pay-roll Tax Assessment Amendment Act

(No. 2) 1995

Saving

5. (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 4 (a) and (c) continue to have effect with respect to months or other periods before July 1995; and
(b)	clause 3 of Schedule 1 as in force immediately before the commencement of section 4 (b) continues to have effect with respect to the financial year that commenced on 1 July 1994.

(2) In subsection (1) —

"Schedule 1" means Schedule 1 to the principal Act.