Revenue Laws Amendment (Assessment) Act 2001 (WA)

Western Australia

Revenue Laws Amendment (Assessment) Act

2001

Western Australia

Revenue Laws Amendment (Assessment) Act

2001

CONTENTS

Part 1 — Preliminary

1.	Short title	2
2.	Commencement	2
Part 2 — *Pay-roll Tax Assessment*

Act 1971 amended

Section 11 inserted

11. Special circumstances in which rate of tax

may be ascertained on basis of whole or

part of financial year

Part 3 — Rates and Charges (Rebates

and Deferments) Act 1992

amended

4.	The Act amended in this Part	5
5.	Section 3 amended	5
6.	Section 23 amended	6
7.	Section 26 amended	6
8.	Section 28 amended	6
9.	Section 31 amended	7
10.	Section 32 amended	7
11.	Section 33 amended	7
12.	Section 34 repealed	8
13.	Section 40 replaced and transitional	9

40.

Rebates to registered persons

Revenue Laws Amendment (Assessment) Act 2001

Contents

14.	Section 42 amended	12
15.	Section 43 amended	13
16.	Transitional	13
Part 4 — *Stamp Act 1921* amended
Division 1 — Preliminary
17.	The Act amended in this Part	15
Division 2 — Provisions that commence on

Royal Assent

18.	Section 63 amended	15
19.	Section 75JB amended	15
20.	Section 76AG amended	15
21.	Section 76AN amended	15
Division 3 — Provisions that commence on

30 June 2001

22.	Section 95A amended	16
23.	Section 97 inserted	17

97. Workers’ compensation policies, refunds

of excess duty

24. Pay-roll Tax Assessment Act 1971, consequential

amendment to

Division 4 — Provisions that commence on

1 July 2001

25.	Section 76AI amended	18
26.	Section 76AP amended	19

Western Australia

Revenue Laws Amendment (Assessment)

Act 2001

No. 3 of 2001

An Act to amend the —

 Pay-roll Tax Assessment Act 1971;

 Rates and Charges (Rebates and Deferments) Act 1992; and

 Stamp Act 1921,

and for related purposes.

[Assented to 26 June 2001]

The Parliament of Western Australia enacts as follows:

Revenue Laws Amendment (Assessment) Act 2001

Part 1	Preliminary
s. 1

Part 1 — Preliminary

1. Short title

This Act may be cited as the Revenue Laws Amendment

(Assessment) Act 2001.

2. Commencement

(1)	Subject to this section, this Act comes into operation on the day on which it receives the Royal Assent.
(2)	If this Act receives the Royal Assent before or on 1 July 2001, Parts 2 and 3 come into operation on 1 July 2001.
(3)	If this Act receives the Royal Assent after 1 July 2001, Parts 2 and 3 are deemed to have come into operation on 1 July 2001.
(4)	If this Act receives the Royal Assent before or on 30 June 2001, Part 4 Division 3 comes into operation on 30 June 2001.
(5)	If this Act receives the Royal Assent after 30 June 2001, Part 4 Division 3 is deemed to have come into operation on 30 June 2001.
(6)	If this Act receives the Royal Assent before or on 1 July 2001, Part 4 Division 4 comes into operation immediately after the coming into operation of Part 5 Division 2 of the Financial Relations Agreement (Consequential Provisions) Act 1999.
(7)	If this Act receives the Royal Assent after 1 July 2001, Part 4 Division 4 is deemed to have come into operation immediately after the coming into operation of Part 5 Division 2 of the
Financial Relations Agreement (Consequential Provisions)
Act 1999.

Revenue Laws Amendment (Assessment) Act 2001

Pay-roll Tax Assessment Act 1971 amended

Part 2

s. 3

Part 2 — Pay-roll Tax Assessment Act 1971 amended

3. Section 11 inserted

After section 10 of the Pay-roll Tax Assessment Act 1971* the

following section is inserted —

“

11. Special circumstances in which rate of tax may be ascertained on basis of whole or part of financial year

(1)	In this section —
“financial year” means the financial year commencing

on 1 July 2001 and each financial year thereafter.

(2)	This section applies to an employer if —

(a)	the employer pays or is liable to pay taxable wages or interstate wages for part only of a financial year; and
(b)	the Commissioner is satisfied that, because of

the employer’s trade or business, the

employer’s liability to pay taxable wages or

interstate wages fluctuates with different

periods of the financial year.

(3)	If the employer has conducted the trade or business in
Australia —

(a)	during the whole of the financial year, the rate of pay-roll tax payable by the employer shall be ascertained in accordance with the relevant section of the Pay-roll Tax Act 1971 as if the employer had paid or was liable to pay taxable wages or interstate wages during the whole of the year; or
(b)	during part only of the financial year, the rate of pay-roll tax payable by the employer shall be

Revenue Laws Amendment (Assessment) Act 2001

Part 2	Pay-roll Tax Assessment Act 1971 amended
s. 3

ascertained in accordance with the relevant

section of the Pay-roll Tax Act 1971 as if the

employer had paid or was liable to pay taxable

wages or interstate wages during that part of the

financial year.

”.

[* Reprinted as at 12 November 1996.

For subsequent amendments see 2000 Index to Legislation of

Western Australia, Table 1, p. 327-9.]

Revenue Laws Amendment (Assessment) Act 2001

Rates and Charges (Rebates and Deferments) Act 1992

Part 3

amended

s. 4

Part 3 — Rates and Charges (Rebates and Deferments)

Act 1992 amended

4. The Act amended in this Part

The amendments in this Part are to the Rates and Charges

(Rebates and Deferments) Act 1992*.

[* Reprinted as at 19 May 2000.]

5. Section 3 amended

(1)	Section 3(1) is amended by inserting, in the appropriate
alphabetical position, the following definition —
“

“Commonwealth seniors health card” means a

currently valid card, known by that name, issued on behalf of the Commonwealth to the holder or, where a card of another kind is prescribed

specifically for the purpose of this definition, that

other card;

”.

(2)	Section 3(1) is amended in the definition of “eligibility” as
follows:

(a)	after paragraph (a)(ii) by deleting “or”;
(b)	after paragraph (a)(iii) by inserting —

“

(iv) a Commonwealth seniors health card;

”.

(3)

Section 3(1) is amended by deleting the definition of “rating

year” and inserting the following definition instead —

“ “rating year” means 1 July to 30 June; ”.

Revenue Laws Amendment (Assessment) Act 2001

Part 3	Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 6

(4)	Section 3(1) is amended by deleting the definition of
“registration date”.

6. Section 23 amended

After section 23(3) the following subsection is inserted —

“

(4)

Subject to this Act, a person is eligible to apply to the

administrative authority to have their entitlement as

regards any land registered if a prescribed charge is

payable on that land, on production to the

administrative authority of both a seniors’ card and a

Commonwealth seniors health card.

”.

7. Section 26 amended

Section 26(1) is amended as follows:

(a)	after paragraph (c) by deleting “or”;
(b)	after paragraph (d) by deleting the full stop and

inserting —

“

; or

(e)

production of both a seniors’ card and a

Commonwealth seniors health card, issued to

that person as the holder, as sufficient evidence

that the person is a person to whom

section 23(4) applies.

”.

8. Section 28 amended

Section 28(1)(b) is amended by inserting after “except where

section 31(3)(a)” —

“ or (aa) ”.

Revenue Laws Amendment (Assessment) Act 2001

Rates and Charges (Rebates and Deferments) Act 1992

Part 3

amended

s. 9

9. Section 31 amended

Section 31(3) is amended as follows:

(a)	by deleting the word “or” after paragraph (a);
(b)	by inserting the following paragraph after

paragraph (a) —

“

(aa)	where a financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth makes provision in relation to a relevant prescribed charge, in a manner not inconsistent with that agreement; or

”.

10. Section 32 amended

(1)

Section 32(1)(a) is amended by deleting “prior to the

registration date for that charge,”.

(2)

Section 32(5) is repealed and the following subsection is

inserted instead —

“

(5)	The determination of the entitlement of an applicant shall be made on the facts relevant to the applicant as at the commencement of the rating year.

”.

11. Section 33 amended

(1)	Section 33(3) is amended by inserting after “subsection (4)” —
“ or (6) ”.

Revenue Laws Amendment (Assessment) Act 2001

Part 3	Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 12

(2)	After section 33(5) the following subsections are inserted —

“

(6)

Despite subsection (3), a registered person in respect of

a prescribed charge who is an eligible pensioner may,

subject to this Act —

(a)	pay a rebated amount in respect of a prescribed charge of that kind; or
(b)	defer payment of amounts of a prescribed charge of that kind,

if that person and the administrative authority have

agreed on an arrangement for the payment of arrears

due from that person in respect of the prescribed

charge.

(7)

If, in respect of a charged period for which the payment

of a rebated amount or a deferment is allowed under

subsection (6), the registered person does not pay the

arrears due to be paid in that charged period under the

arrangement, the administrative authority may by

written notice given to the registered person require

that person to pay the prescribed charge by the date

specified in the notice and the registered person ceases

to be entitled to pay the rebated amount or to defer

payment of the prescribed charge, as the case may be.

(8)

Despite section 6.62 of the Local Government

Act 1995, if an arrangement for the payment of arrears

is agreed on under subsection (6) and an amount is paid

in respect of the rebated amount, that amount is to be

applied for or towards payment of the rebated amount.

”.

12. Section 34 repealed

Section 34 is repealed.

Revenue Laws Amendment (Assessment) Act 2001

Rates and Charges (Rebates and Deferments) Act 1992

Part 3

amended

s. 13

13. Section 40 replaced and transitional

(1)	Section 40 is repealed and the following section is inserted
instead —

“

40. Rebates to registered persons

(1)	This section applies to a person who —

(a)	at the commencement of the charged period is liable for the payment of a prescribed charge, or in respect of a prescribed charge which is apportioned under section 28, on any land used by that person as their ordinary place of residence; and

(b) has —

(i)

an entitlement as regards that land authority either at the commencement of or during the charged period; or

(ii)	land in circumstances to which

the right, as a dependant occupying the benefit of a rebate.

(2)

The liability of a person to whom this section applies for payment of a prescribed charge, or the proportion that relates to the extent of the entitlement of the

eligible person may, subject to this Act, be satisfied by the payment of a rebated amount before the end of the charged period.

(3)

Where, apart from this Act, an administrative authority

allows a discount on a prescribed charge, and any

conditions applicable to that discount are met,

subsection (2) applies as though the liability for

payment of the prescribed charge had been reduced by

the discount allowed.

Revenue Laws Amendment (Assessment) Act 2001

Part 3	Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 13

(4)

An administrative authority shall, subject to this Act,

allow to any person to whom this section applies a

rebate on any prescribed charge, that rebate being

calculated in such a manner as to reflect the extent of

the entitlement which that person has in the land and,

in accordance with section 28, apportioned where

appropriate.

(5)

If a person to whom this section applies is an eligible senior and not an eligible pensioner for the whole or a part of the charged period, the rebate to be allowed

shall be determined using the following equation —

R		PC		(	)
CY

where —

R	is the rebate to be allowed;

PC is the portion of the prescribed charge calculated

under subsection (9)(a);

DS is the number of the days during the charged period

that the person is registered as an eligible senior; and

CY is the number of days in the charged period.

(6)	If a person to whom this section applies is an eligible pensioner and not an eligible senior for the whole or a part of the charged period, the rebate to be allowed
shall be determined using the following equation —

R		PC		(	)
CY

where —

R	is the rebate to be allowed;

PC is the portion of the prescribed charge calculated

under subsection (9)(b);

Revenue Laws Amendment (Assessment) Act 2001

Rates and Charges (Rebates and Deferments) Act 1992

Part 3

amended

s. 13

DP is the number of the days during the charged period that the person is registered as an eligible pensioner; and

CY is the number of days in the charged period.

(7)	If a person to whom this section applies is an eligible senior for a part of the charged period and an eligible pensioner for another part of the charged period, the rebate to be allowed shall be determined using the
following equation —



(

PCS



(

))



(

PCP



(

))

where —

R	is the rebate to be allowed;
PCS	is the portion of the prescribed charge calculated under subsection (9)(a);
PCP	is the portion of the prescribed charge calculated under subsection (9)(b);
DS	is the number of the days during the charged period that the person is registered as an eligible senior;
DP	is the number of the days during the charged period that the person is registered as an eligible pensioner; and

CY is the number of days in the charged period.

(8)	Where a person who is authorised to pay a rebated amount, pays an amount in excess of the rebated amount in respect of a prescribed charge, then the administrative authority shall refund, or give credit, for the excess amount.

Revenue Laws Amendment (Assessment) Act 2001

Part 3	Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 14

(9)

The portion of the prescribed charge to be used in

determining the rebate of a person to whom this section

applies shall be —

(a)	for an eligible senior, on any prescribed charge by way of rates or for the provision of water

supply, sewerage or drainage — 25% of the

prescribed charge concerned, up to such limit

as is prescribed;

(b)

for an eligible pensioner, on any prescribed charge by way of rates or for the provision of

water supply, sewerage or drainage — 50% of

the prescribed charge concerned; and

(c)	on any other prescribed charge — the

prescribed percentage.

”.

(2)	Regulations —

(a)	that are made under the Rates and Charges (Rebates and Deferments) Act 1992 as amended by this section; and
(b)	that are made within 6 months after this section receives the Royal Assent,

may come into operation at a time specified in those regulations

that is not earlier than 1 July 2001 and may relate to a rebate

that an eligible senior is to be allowed on a prescribed charge

referred to in section 40(9) of that Act (as inserted by this

section).

14. Section 42 amended

(1)	After section 42(2) the following subsection is inserted —

“

(2a)	If subsection (2) applies, the administrative authority shall refund, or give credit for, the amount of the rebate.

”.

Revenue Laws Amendment (Assessment) Act 2001

Rates and Charges (Rebates and Deferments) Act 1992

Part 3

amended

s. 15

(2)	After section 42(3) the following subsection is inserted —

“

(4)

On or after 1 July 2001, where an entitlement as

regards land is registered during a rating year and

during that year —

(a)	a prescribed charge is made by way of rates relating to improvements effected to the land during the year; or
(b)	a prescribed charge is made in respect of additional or other water supply, sewerage or drainage services provided during the year,

this Act has effect in relation to those prescribed

charges arising during a charged period that occurs in

that rating year for the period of the rating year to

which both the charges relate and the entitlement as

regards the land is registered.

”.

15. Section 43 amended

Section 43(1)(a) is amended by inserting after “an eligible

pensioner” —

“

or is registered as an eligible pensioner during a

rating year

”.

16. Transitional

(1)

If before 1 July 2001 a person is eligible to be registered and is registered under section 32 of the Rates and Charges (Rebates and Deferments) Act 1992 on or after 1 July 2001 and on or

before 30 September 2001, section 40 of that Act (as inserted by

section 13) applies to that person as if the entitlement had been

registered at the commencement of the charged period.

Revenue Laws Amendment (Assessment) Act 2001

Part 3	Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 16

(2)	If a person becomes eligible to be registered and is registered on or after 1 July 2001 and on or before 30 September 2001, section 40 (as inserted by section 13) applies to that person as if the person were registered on the day the person became eligible to be registered.

Revenue Laws Amendment (Assessment) Act 2001

Stamp Act 1921 amended

Part 4

Preliminary

Division 1

s. 17

Part 4 — Stamp Act 1921 amended

Division 1 — Preliminary

17. The Act amended in this Part

The amendments in this Part are to the Stamp Act 1921* unless

otherwise indicated.

[* Reprinted as at 22 October 1999.

For subsequent amendments see 2000 Index to Legislation of

Western Australia, Table 1, p. 417-24.]

Division 2 — Provisions that commence on Royal Assent

18. Section 63 amended

Section 63(2)(b)(ii) is amended by deleting “or a pooled

superannuation trust”.

19. Section 75JB amended

Section 75JB(2)(c) is amended by deleting “for”.

20. Section 76AG amended

Section 76AG(4)(e) is amended by deleting “assets” and

inserting instead —

“ property ”.

21. Section 76AN amended

Section 76AN(3)(e) is amended by deleting “assets” and

inserting instead —

“ property ”.

Revenue Laws Amendment (Assessment) Act 2001

Part 4	Stamp Act 1921 amended
Division 3	Provisions that commence on 30 June 2001
s. 22

Division 3 — Provisions that commence on 30 June 2001

22. Section 95A amended

After section 95A(11) the following subsections are inserted —

“

(12)	In subsections (13) and (14) —
“workers’ compensation policy” means a policy of

insurance against an employer’s liability to pay

compensation under the Workers’ Compensation

and Rehabilitation Act 1981.

(13)	It is a defence to a charge under subsection (10)(b) in
relation to a return that relates to a workers’
compensation policy in respect of which duty is paid at the rate provided in item 16(1)(a)(ii) of the Second Schedule to prove that the return was false in a material particular because the person charged had been supplied information which was false as to the liability of the person insured to pay pay-roll tax.
(14)	If an approved person is supplied information relating
to a workers’ compensation policy —

(a)	which is false in a material particular; and
(b)	which results in the approved person transmitting to the Commissioner less duty than is payable in respect of the policy under item 16(1)(a) of the Second Schedule,

the approved person —

(c)	shall include details of the additional duty payable in the next return that the person lodges under subsection (6);
(d)	shall transmit with the return the additional duty payable; and

Revenue Laws Amendment (Assessment) Act 2001

Stamp Act 1921 amended

Part 4

Provisions that commence on 30 June 2001

Division 3

s. 23

(e)	may recover the additional duty from the person insured under the policy in a court of competent jurisdiction.

”.

23. Section 97 inserted

After section 96 the following section is inserted —

“

97. Workers’ compensation policies, refunds of excess

duty

(1)

If on an application made by a person under

subsection (2) the Commissioner is satisfied that the

person has paid duty at the rate specified in item

16(1)(a)(i) of the Second Schedule but should have

paid duty at the rate specified in item 16(1)(a)(ii), the

Commissioner may refund the difference.

(2)

An application for a refund under subsection (1)

shall —

(a)	be made within 2 years after the beginning of

the relevant insurance policy’s cover period;

(b)	be made in writing, in a form approved by the Commissioner, by the person who issued the policy; and
(c)	be accompanied by such further information as the Commissioner may require.

(3)	If the Commissioner refunds duty to the person who issued the policy and the duty was originally paid by that person out of money provided by the person
insured, the person who issued the policy shall —

(a)	reimburse the person insured an amount equal to the refund within 90 days after the refund was paid or within any longer period allowed by the Commissioner; and

Revenue Laws Amendment (Assessment) Act 2001

Part 4

Stamp Act 1921 amended

Division 4

Provisions that commence on 1 July 2001

s. 24

(b)	if the reimbursement is not made within that

period — repay the amount of the refund to the

Commissioner within 7 days from the end of that period.

(4)	The Commissioner may recover any amount that should have been, but was not, repaid under subsection (3)(b) as if it were unpaid duty.

”.

24. Pay-roll Tax Assessment Act 1971, consequential amendment to

Section 5(2) of the Pay-roll Tax Assessment Act 1971* is

amended by inserting before paragraph (b) the following —

“

(a)	may disclose to an insurance company, for the purposes of the company determining the stamp duty to be paid on a policy of insurance issued

or to be issued by it against an employer’s

liability to pay compensation under the

Workers’ Compensation and Rehabilitation

Act 1981, whether the employer, in the

12 months immediately preceding the cover

period of the policy, was liable to pay tax; and

”.

[* Reprinted as at 12 November 1996.

For subsequent amendments see 2000 Index to Legislation of

Western Australia, Table 1, p. 327-9.]

Division 4 — Provisions that commence on 1 July 2001

25. Section 76AI amended

Section 76AI(1) is repealed and the following subsections are

inserted instead —

Revenue Laws Amendment (Assessment) Act 2001

Stamp Act 1921 amended

Part 4

Provisions that commence on 1 July 2001

Division 4

s. 26

“

(1)	This Division applies to a WA company if it is a land-holder within the meaning in subsection (2)
unless —

(a)	it is listed on a recognized stock exchange; and
(b)

the Commissioner is satisfied that its listing having as its purpose, or one of its purposes, the defeat of the object of this Part.

(1a)

For the purposes of subsection (1)(b) the

Commissioner may take into account any matter that

the Commissioner considers is relevant but must take

into account —

(a)	how long the WA company has been listed on a recognized stock exchange;
(b)	any conditions or exemptions that apply to the

exchange’s approval of the listing of the

company;

(c)	who owns the company’s shares;
(d)	what proportion of the company’s shares are

available to be traded on the exchange; and

(e)	the turnover of the company’s shares on the

exchange.

”.

26. Section 76AP amended

(1)	Section 76AP(1) is amended as follows:

(a)	by inserting after paragraph (a) —

“ and ”;

(b)	by deleting paragraph (b) and “and” following it;
(c)	by deleting the full stop after paragraph (c) and inserting a comma instead;

Revenue Laws Amendment (Assessment) Act 2001

Part 4	Stamp Act 1921 amended
Division 4	Provisions that commence on 1 July 2001
s. 26

(d)	by inserting after paragraph (c) the following —

“

unless —

(d)	it is listed on a recognized stock exchange; and
(e)

the Commissioner is satisfied that its listing having as its purpose, or one of its purposes, the defeat of the object of this Part.

”.

(2)	After section 76AP(1) the following subsection is inserted —

“

(1a)

For the purposes of subsection (1)(e) the Commissioner

may take into account any matter that the

Commissioner considers is relevant but must take into

account —

(a)	how long the corporation has been listed on a recognized stock exchange;
(b)	any conditions or exemptions that apply to the

exchange’s approval of the listing of the

corporation;

(c)	who owns the corporation’s shares;
(d)	what proportion of the corporation’s shares are

available to be traded on the exchange; and

(e)	the turnover of the corporation’s shares on the

exchange.

”.