Pay-roll Tax Assessment Amendment Regulations 2010 (WA)

7 September 2010 GOVERNMENT GAZETTE, WA 4305

TF301*

Pay-roll Tax Assessment Act 2002

Pay-roll Tax Assessment Amendment

Regulations 2010

Made by the Governor in Executive Council.

1.             Citation

These regulations are the Pay-roll Tax Assessment Amendment
Regulations 2010.

2.             Commencement

These regulations come into operation as follows —

(a)	regulations 1 and 2 — on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on the day after that day.

3.             Regulations amended

These regulations amend the Pay-roll Tax Assessment
Regulations 2003.

4.             Regulation 46 amended

(1) In regulation 46(2):

(a)	delete paragraph (c) and insert:
(c) wages constituted by the value of a share or an option;

4306 GOVERNMENT GAZETTE, WA 7 September 2010

(b) in paragraph (f) delete “is exempt under regulation 39;” and insert:

exceeds the exempt rate determined under

section 9FB of the Act;

(c) in paragraph (g) delete “under clause 2(1)(d) in the Glossary to” and insert:

by section 9CB of

(2)	In regulation 46(3) delete “Western Australia” and insert:
WA

By Command of the Governor,

PETER CONRAN, Clerk of the Executive Council.

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