Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Pay-roll tax on
wages paid or payable before 1 January 2005 is imposed at the rate
of 6%.
(2) Pay-roll tax on
wages paid or payable on or after 1 January 2005 is imposed at the
rate of 5.5%.
[Section 5 inserted by No. 41 of 2003 s. 7;
amended by No. 83 of 2004 s. 6.]
[Division 2 (s. 6, 7) deleted by No. 41 of 2003 s. 7.]
[Division 3 (s. 8, 9) deleted by No. 41 of 2003 s. 7.]
[Division 4 (s. 10, 11) deleted by No. 41 of 2003 s. 7.]