Pay-roll Tax Assessment Amendment Regulations 2006 (WA)

1710 GOVERNMENT GAZETTE, WA 2 May 2006

TF30,1*

Pay-roll Tax Assessment Act 2002

Pay -roll Tax Assessment Amendment

Regulations 2006

Legislation Information Tables for 2005, Table 4, p. 285.]

Made by the Governor in Executive Council.

1.           Citation

These regulations are the Pay-roll Tax Assessment Amendment
Regulations 2006.

2.            Commencement

These regulations come into operation on 1 July 2006.

3.            The regulations amended

The amendment in these regulations is to the Pay-roll Tax
Assessment Regulations 2003*.

[* Published in Gazette 27 June 2003, p. 2341-80.

For amendments to 29 March 2006 see Western Australian

2 May 2006 GOVERNMENT GAZETTE, WA 1711

4.            Part 6 inserted

After regulation 46 the following Part is inserted —

44  

Part 6 — Returns

47.	Manner of lodging and paying in certain circumstances
(1)	For the purposes of section 28A(1) of the Act —

(a)	the manner of lodging a return is by using the electronic online system provided for that purpose by the Commissioner; and
(b)	the manner of paying any pay-roll tax that is due is by using the electronic online system provided for that purpose by the Commissioner or any other approved method of electronic funds transfer.

(2) The Commissioner may, in writing, approve of a

particular employer not complying with
subregulation (1) if satisfied that it is impracticable for
the employer to do so.

(3) An approval under subregulation (2) remains in force until the end of the first 30 June following the day on which the approval was given.

(4) If the Commissioner approves of an employer not

complying with subregulation (1), the following apply

for the purposes of section 28A(1) of the Act —

(a) the manner of lodging a return is by delivering it in person, or posting it, to the Commissioner or faxing a copy of it to an appropriate fax number;

(b)	the manner of paying any pay-roll tax that is
due is by cheque or money order or, if the in subregulation (1)(b).

By Command of the Governor,

G. M. PIKE, Clerk of the Executive Council.