Pay-roll Tax Assessment Amendment Regulations (No. 2) 2013 (WA)

4624 GOVERNMENT GAZETTE, WA 11 October 2013

TREASURY AND FINANCE

TR301*

Pay-roll Tax Assessment Act 2002

Pay-roll Tax Assessment Amendment

Regulations (No. 2) 2013

Made by the Governor in Executive Council under sections 41C and
45(4) of the Act.

1.             Citation

These regulations are the Pay-roll Tax Assessment Amendment
Regulations (No. 2) 2013.

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.             Part 2 Division 4A inserted

After Part 2 Division 3 insert:

Division 4A — Disability wages subsidy

16.           Disability wages subsidy prescribed (Act s. 41C)

(1)	In this regulation —
Deed means the deed entitled “Disability Employment Services Deed” issued by the Department of Education, Employment and Workplace Relations which provides for a commencement date of —

(a) 1 July 2012; or

(b) the date on which the last party to the Deed signs the Deed.

(2) For the purposes of paragraph (b) of the definition of
disability wages subsidy in section 41C(1) of the Act, a
wages subsidy provided by the Commonwealth to

11 October 2013 GOVERNMENT GAZETTE, WA 4625

employers under the Deed as amended from time to

time is prescribed.

(3) Subregulation (2) applies to wages paid or payable on
or after 4 March 2013.

By Command of the Governor,

N. HAGLEY, Clerk of the Executive Council.

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