Pay-roll Tax Assessment Amendment Act (No. 3) 1986 (WA)

WESTERN AUSTRALIA

PAY-ROLL TAX ASSESSMENT

AMENDMENT ACT (No. 3)

No. 67 of 1986

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

provide for matters incidental thereto or connected therewith.

[Assented to 28 November 1986]

BE 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:—

Short title

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

Act (No. 3) 1986.

No. 67] Pay-roll Tax Assessment Amendment Act (No. 3) [1986

Commencement

2.     Subject to section 6, this Act shall be deemed to have come into

operation on 1 June 1986.

Principal Act

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

the principal Act.

[*Reprinted as approved 9 May 1983 and amended by Acts Nos. 25 of

1983, 33 and 97 of 1984, 83 of 1985 and 29 and 31 of 1986.]

Section 10 amended

4.     Section 10 of the principal Act is amended in subsection (1) by

(a)	deleting "and is not carried on by or on behalf of the State of Western Australia" in paragraph (d) (i);
(b)	deleting "or" at the end of paragraph (k);
(c)	deleting "the State." at the end of paragraph (1) and substituting the following-

" the State; or "; and

(d) inserting after paragraph (1) the following paragraph

(m)

out of moneys expended for the purpose of a division or portion thereof referred to in the annual estimates of expenditure from the Consolidated Revenue Fund prepared by the Treasurer in respect of the relevant financial year, being a division or portion thereof in respect of a department or other organization specified in Schedule 2 or the division in respect of special Acts insofar as the estimates of expenditure in that division

relate to such a department or other organization. ".

1986] Pay-roll Tax Assessment Amendment Act (No. 3) [No. 67

Schedule 2 inserted

5. The principal Act is amended by inserting after Schedule 1 the

following Schedule-

"

SCHEDULE 2 (Ss. 10 (1))

EXEMPTED DEPARTMENTS OR OTHER ORGANIZATIONS

Item Exempted department or other organization

1.     Agriculture, Department of

2.      Arts, Department of the

3.     Audit Department

4.      Building Management Authority

5.      Community Services, Department for

6.      Computing and Information Technology, Department of

7.     Conservation and Environment, Department of

8.      Conservation and Land Management, Department of

9.      Consumer Affairs, Department of

10.     Corporate Affairs Department

11.    Crown Law Department

12.     Deputy Premier, Office of the

13.     Economic Development, Office of

14.     Education Department

15.     Electoral Department

16.     Electorate offices of members of Parliament

17.     Employment and Training, Department of

18.     Fisheries Department

19.     Government Accommodation, Office of

20.     Governor, Establishment of

21.     Health Department of Western Australia

22.     Industrial Development Department

23.     Industrial Relations, Office of

24.     Lands Administration, Department of

25.     Local Government, Department of

26.     Mines Department

27.     Parliament (including members of Parliament)

28.     Parliamentary Commissioner for Administrative Investigations

29.     Police Department

30.     Premier and Cabinet, Department of

31.     Prisons Department

32.     Probation and Parole Office

33.     Public Service Board

34.     Racing and Gaming, Office of

35.     Redeployment and Retraining, Office of

36.     Regional Development and the North West, Department of

37.     Registrar General, Office of

38.     Resources Development Department

39.     Services, Department of (except Printing Division)

40.     Sport and Recreation, Department for

41.     State Taxation Department

42. Titles, Office of

43.    Transport, Department of

44.	Treasury, Department of

45.     Valuer General, Office of the

No. 67]	Pay-roll Tax Assessment Amendment Act (No. 3)	[1986
Saving

6. Notwithstanding section 2, the principal Act as it was immediately before its amendment by this Act continues to apply to and in relation to every return furnished under section 13 of the principal Act in respect of a return period

(a)	which is the month of May 1986; or
(b)	which includes the month of May 1986, insofar as that return relates to that month,

as the case requires, and section 17 of the principal Act has effect

accordingly.