Pay-roll Tax Relief (COVID-19 Response) Amendment Act 2020 (WA)

Western Australia

Pay-roll Tax Relief (COVID-19 Response) Amendment Act 2020

Western Australia

Pay-roll Tax Relief (COVID-19 Response) Amendment Act 2020 Contents

Western Australia

Pay‑roll Tax Relief (COVID‑19 Response) Amendment Act 2020

Pay‑roll Tax Relief (COVID‑19 Response) Amendment Act 2020

No. 35 of 2020

An Act to amend the Pay‑roll Tax Relief (COVID‑19 Response) Act 2020.

[Assented to 4 November 2020]

The Parliament of Western Australia enacts as follows:

1.Short title

This is the Pay‑roll Tax Relief (COVID‑19 Response) Amendment Act 2020.

2.Commencement

This Act comes into operation as follows —

• (a)

  sections 1 and 2 — on the day on which this Act receives the Royal Assent;

• (b)

  the rest of the Act — on the day after that day.

3.Act amended

This Act amends the Pay‑roll Tax Relief (COVID‑19 Response) Act 2020.

4.Section 2 amended

In section 2(c) delete “the day after the period of 12 months beginning on the day after assent day;” and insert:

21 April 2022;