Western Australian Consolidated Acts Western Australian Consolidated Acts[s. 4]
In a pay-roll tax Act,
unless the contrary intention appears —
ABN means the ABN (Australian Business Number) for
an entity within the meaning of the
A New Tax System (Australian Business Number) Act 1999 (Commonwealth);
actual value , of a fringe benefit, has the
meaning given in section 9BB(2);
actuary means a Fellow or an Accredited Member of
the Institute of Actuaries of Australia;
agent includes —
(a) a
person who in Western Australia, for or on behalf of another person outside
Western Australia, holds or has the management or control of the business of
that other person; and
(b) a
person on whom notice of a declaration under section 43(9) has been
served;
annual threshold amount , in relation to a
financial year, means the annual threshold amount fixed for the financial year
under section 8(1);
apportioned threshold amount means —
(a) in
relation to a group — the amount calculated in accordance with
section 18;
(b) in
relation to an interstate non-group employer — the amount
calculated in accordance with section 14;
(c) in
relation to a local non-group employer — the amount calculated in
accordance with section 12;
assessment year , in relation to pay-roll tax,
means the financial year for which the pay-roll tax is, or is to be, assessed;
Australian jurisdiction means a State or a
Territory;
Australian superannuation fund means a
superannuation fund that —
(a) was
established in Australia, or has any asset situated in Australia; and
(b) has
its central management and control in Australia;
business , for the purposes of Part 4,
includes —
(a) a
trade or profession; and
(b) any
other activity carried on for fee, gain or reward; and
(c) the
activity, carried on by an employer, of employing one or more persons where
that person performs or those persons perform duties for or in connection with
another business;
charitable body or organisation means a body or
organisation established or carried on for charitable purposes
except —
(a) a
body or organisation whose sole or principal purpose is the provision of
tertiary education; or
(b) a
college or other vocational education and training institution under the
Vocational Education and Training Act 1996 ;
company includes all bodies and associations
(corporate and unincorporate) and partnerships;
controlling interest , in relation to a business,
has the definition given in section 33;
corporation has the meaning given by
section 57A of the Corporations Act;
Corporations Act means the
Corporations Act 2001 of the Commonwealth;
corresponding law , in relation to another State,
means a law in force in the State relating to the imposition upon employers of
a tax on wages paid or payable by them and the assessment and collection of
that tax, but does not include the Pay-roll Tax Assessment Act 1941 of
the Commonwealth 2 ;
defined benefit fund has the meaning given to
“defined benefit superannuation scheme” in section 6 of the
Superannuation Guarantee Act;
defined superannuation benefit means a benefit
under a superannuation fund that is defined, wholly or in part, by reference
to either or both of the following —
(a) the
amount of the member’s salary —
(i)
at a particular date, being the date of the termination
of the member’s employment, the date of the member’s retirement,
or an earlier date; or
(ii)
averaged over a period ending on any such date;
(b) a
stated amount;
designated group employer , in relation to a
group, means the member of the group designated under section 39;
DGE means designated group employer;
director of a company includes a member of the
governing body of the company;
employer means any person who pays or is liable to
pay any wages, and includes the Crown in right of the State of Western
Australia and an employment agent;
employment agent means a person (the agent) who
procures the services of another person (the worker) for a third person (the
client) under an arrangement where —
(a) the
worker does not become the employee of either the agent or the client, but
does perform duties of a similar nature to those of an employee; and
(b)
remuneration is paid directly or indirectly by the agent to the worker or to
some other person for the services performed by the worker;
exempt , in relation to wages, means exempt from
pay-roll tax under Part 5;
FBT year means a year ending on 31 March;
FBTA Act means the Fringe Benefits Tax Assessment
Act 1986 of the Commonwealth;
fringe benefit means anything that is a fringe
benefit under the FBTA Act except a benefit prescribed not to be a fringe
benefit for the purposes of this definition;
group means a group constituted under Part 4;
GST has the same meaning as it has in the
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth
except that it includes notional GST of the kind for which payments may be
made under the State Entities (Payments) Act 1999 by a person that is a
State entity as defined in that Act;
individual superannuation guarantee shortfall has
the same definition as it has in the Superannuation Guarantee Act;
interstate non-group employer means a non-group
employer who pays or is liable to pay WA taxable wages during all or part of
an assessment year, and who also pays or is liable to pay interstate taxable
wages during all or part of the assessment year, whether or not the interstate
taxable wages are paid or payable in respect of the same part of the
assessment year as the WA taxable wages;
interstate taxable wages means wages that are
subject to pay-roll tax under a corresponding law;
ITA Act means the
Income Tax Assessment Act 1997 (Commonwealth);
local non-group employer means a non-group
employer who pays or is liable to pay WA taxable wages during part or all of
an assessment year, but is not liable to pay any interstate taxable wages
during the assessment year;
monthly threshold amount , in relation to a
financial year, means the amount fixed as the monthly threshold amount for the
financial year under section 8(2);
motor vehicle allowance means an allowance paid by
an employer to a person who provides or maintains a motor vehicle used for
business journeys;
nominated deduction means —
(a) in
relation to a group — the amount nominated for the group under
section 19;
(b) in
relation to an interstate non-group employer — the amount
nominated for the employer under section 15;
non-group employer means an employer who is not a
member of a group under Part 4;
non-profit organisation means body corporate,
society or association formed otherwise than for the purpose of profit or gain
to individual members of the body, society or association;
option means an option or right, whether actual,
prospective or contingent, of a person to acquire a share or to have a share
transferred or allotted to the person;
paid , in relation to wages, includes provided,
conferred and assigned and pay and payable have corresponding meanings;
pay-roll tax means the tax imposed under the
Pay-roll Tax Act 2002 ;
pay-roll tax Act means —
(a) the
Pay-roll Tax Act 2002 ; or
(b) the
Pay-roll Tax Assessment Act 2002 ; or
(c) the
Taxation Administration Act 2003 ;
pay-roll tax rate , in relation to an assessment
year or progressive return period, means the rate of pay-roll tax fixed for
the year or the period by the Pay-roll Tax Act 2002 ;
progressive return period means a period for which
an employer is required by section 26, or by a condition of an exemption
under section 29, to lodge a return;
provide , in relation to a fringe benefit or a
specified taxable benefit, has the same definition as in section 136 of
the FBTA Act;
registered means registered as an employer under
section 25;
registered business address means an address for
service of notices under the A New Tax System (Australian Business Number)
Act 1999 (Commonwealth) on an entity that has an ABN, as shown in the
Australian Business Register kept under that Act;
related corporation , in relation to a second
corporation, means a corporation that is related to the second corporation
within the meaning of section 50 of the Corporations Act;
remote location means a location that is
not —
(a) in
an eligible urban area within the meaning of section 140 of the FBTA Act;
or
(b)
adjacent to an eligible urban area within the meaning of that section;
return means a return lodged under this Act;
return period , in relation to an employer,
means —
(a) a
month; or
(b) if
the employer is required to lodge an annual return under
section 27(1) — an assessment year; or
(c) if
the employer is exempt under section 29 from lodging monthly
returns —
(i)
unless subparagraph (ii) applies, an assessment
year;
(ii)
if a condition of the exemption requires returns to be
lodged more frequently than annually, a progressive return period;
share means a share in a company and includes a
stapled security within the meaning of section 139GCD of the Income Tax
Assessment Act 1936 (Commonwealth);
smaller group , for the purposes of
section 36, has the meaning given in that section;
specified exempt allowance means an allowance
prescribed under section 45(2)(c);
specified taxable benefit means a benefit
prescribed under section 45(2)(b);
State means a State or a Territory;
superannuation fund includes —
(a) a
superannuation fund within the meaning of the Superannuation Industry
(Supervision) Act 1993 (Commonwealth); and
(b) any
other form of superannuation, provident or retirement fund or scheme
including —
(i)
the Superannuation Holding Accounts Special Account
within the meaning of the Small Superannuation Accounts Act 1995
(Commonwealth); and
(ii)
a retirement savings account within the meaning of the
Retirement Savings Accounts Act 1997 (Commonwealth);
Superannuation Guarantee Act means the
Superannuation Guarantee (Administration) Act 1992 (Commonwealth);
taxes , for the purposes of section 42 or 43,
has the meaning given in the respective section;
tax-reducing arrangement means any arrangement,
transaction or agreement, whether in writing or otherwise —
(a)
under which a natural person (the worker) performs, for or on behalf of a
second person, services for which any payment is made to a third person
related or connected to the worker; and
(b)
which has the effect of reducing or avoiding the liability of any person to
the assessment, imposition, or payment of pay-roll tax (whether or not that is
the only effect of the agreement);
Territory means the Australian Capital Territory,
the Jervis Bay Territory or the Northern Territory;
trustee , in addition to every person appointed or
constituted trustee by act of parties, by order or declaration of a court or
by operation of law, includes —
(a) an
executor or administrator, guardian, committee, receiver or liquidator; and
(b)
every person having or taking upon himself or herself the administration or
control of any real or personal property affected by any express or implied
trust, or acting in any fiduciary capacity, or having the possession, control
or management of any real or personal property of a person under any legal or
other disability;
value —
(a) in
relation to a beneficial interest in a discretionary trust, has the meaning
given in section 34;
(b) in
relation to a fringe benefit, has the meaning given in section 9BB;
(c) in
relation to a specified taxable benefit, has the meaning given in
section 9BI;
(d) in
relation to wages in respect of a supply on which GST is payable, has the
meaning given in section 9HB;
(e) in
relation to wages paid in kind, has the meaning given in section 9HA;
voting share has the definition given by
section 9 of the Corporations Act;
WA fringe benefits means fringe benefits that are
WA taxable wages on which fringe benefits tax (imposed under the
Fringe Benefits Tax Act 1986 (Commonwealth)) is paid or payable;
wages has the meaning given in section 9AA;
WA taxable wages has the meaning given in
section 5(2).
[Clause 1 amended by No. 40 of 2003
s. 26 and 28(1); No. 82 of 2004 s. 6 and 17; No. 15 of
2010 s. 18(1)-(9).]
[ 2-12. Deleted by No. 15 of 2010
s. 18(10).]
