Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Subject to
section ten of this Act, contributions to the Fund in respect of salary
and wages shall be due and payable by or on behalf of contributors upon
receipt of such salary or wages, in accordance with the following
provisions: —
(a)
Every person paying salary or wages to any other person shall be responsible
for the payment by such person of the contribution to the Fund on each
occasion that any payment of salary or wages is made;
(b) As
and when every payment of salary or wages is received any person, contribution
to the Fund at the rate fixed by Parliament for every pound of such salary or
wages shall be paid by one of the alternative methods specified in
paragraph (c) of this subsection.
Provided that, if any
such payment includes a fraction of a pound of not less than fifteen
shillings, such fraction shall be reckoned as a pound;
(c)
Contributions to the Fund shall be paid in one of the following alternative
methods: —
(i)
A person paying salary, or wages shall collect on behalf
of the Commissioner contributions to the Fund under this section by a
deduction from the salary or wages payable by him, separately shown on a pay
sheet;
In every such case
contributions to the Fund by the employee shall be paid forthwith by the
employer to the Commissioner accordingly, and the amount payable in respect of
each payment of salary or wages may be deducted from such salary or wages by
the employer;
(ii)
Any person paying salary or wages may cause contributions
to the Fund under this section to be paid by means of adhesive stamps of
the requisite value affixed to the pay-sheet;
Adhesive stamps in the
prescribed form shall be issued by the Commissioner and his agents on payment
of the value thereof, and the proceeds of the sale of such stamps shall be
credited to the Fund.
Any person paying
salary or wages and collecting contributions under this subparagraph shall
provide and supply to the payee the requisite stamps on payment to him of the
value thereof;
(iii)
The collection of contributions shall be in accordance
with regulations made under this Act;
(d) The
Governor may by regulations under this Act prescribe which of the
alternative methods of obtaining payment of contributions to the Fund shall be
observed by employers and employees.
(2) For the purposes
of this section payments matter at piecework rates for work done or
labour performed shall be treated as wages.
(3) In the case of any
contract for work or labour, including clearing, shearing, droving, and
carting, made by any person, or by or on behalf of several persons, every
payment made by the employer or the person for whom the work or labour is
done, or received by or on behalf of the person doing such work or labour,
under contract, shall be deemed to be wages within the meaning of this Act.
Provided that a
proportionate reduction, as prescribed, shall be made from the gross amount
payable under the contract, as representing the value of plant and tools and
other necessary outlay, when calculating the amount on which contribution is
payable to the Fund.
(4) Contribution to
the Fund in respect of salary or wages received by any person in the service
of the Government of the Commonwealth or the State shall be paid by such
person to, and shall be collected by, the paying officer on behalf of the
Commissioner, as and when every payment of salary or wages is received; but in
lieu of compliance with the provisions of paragraph (b) of
subsection (1) of this section, such contributions may, subject to the
regulations, be collected on behalf of the Commissioner by the paying officer,
by a deduction of the amount of the contribution from the amount of salary or
wages payable; and the amount of any contribution so deducted shall be paid
forthwith by such paying officer to the Commissioner, and a record of such
deduction shall be entered on the paysheet to be kept by the officer making
the same.
(5) If, during any
period of twelve calendar months computed, as regards the first of such
periods from and including the day of the commencement of this Act, any person
shall make contributions to the Fund under this section in respect of his
salary or wages, and at the expiration of such period proves to the
satisfaction of the Commissioner that the amount of the salary or wages
received by him during such period is less than fifty-two pounds in the
aggregate, such person may apply for and the Commissioner shall make to such
person a refund of the amount of the contributions to the Fund made by him as
aforesaid during the said period.
[Section 9 amended by No. 49 of 1996
s. 64.]