Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Terms used  
   5A.     Notes in text

   PART 2 -- Liability and assessment

           Division 1 -- Liability to pay-roll tax  

   5.      Pay-roll tax on WA taxable wages  
   6A.     Wages that are taxable in this jurisdiction  
   6B.     Jurisdiction in which person who performs services is based  
   6C.     Jurisdiction in which employer is based  
   6D.     Place and date of payment of wages  
   6.      Time for payment of pay-roll tax  
   7.      Liability to pay-roll tax  
   8.      The tax threshold

           Division 2A -- Wages

              Subdivision 1 -- General concept of wages  

   9AA.    Term used: wages

              Subdivision 2 -- Fringe benefits and specified taxable benefits  

   9BA.    Wages include fringe benefits and specified taxable benefits  
   9BB.    Actual value of a fringe benefit  
   9BC.    Basis for including the value of fringe benefits in returns  
   9BD.    Eligibility to use estimated value method  
   9BE.    Returns (other than annual returns) using the estimated value method  
   9BF.    Annual returns using the estimated value method  
   9BG.    Final returns using the estimated value method  
   9BH.    Changing method of valuing fringe benefits  
   9BI.    Value of a specified taxable benefit

              Subdivision 3 -- Superannuation contributions  

   9CA.    Terms used  
   9CB.    Wages include superannuation contributions and other similar amounts  
   9CC.    Superannuation contributions  
   9CD.    Notional contributions

              Subdivision 4 -- Shares and options  

   9DA.    Wages include shares and options granted to employees  
   9DB.    Relevant day -- choice of  
   9DC.    Relevant day -- special cases  
   9DD.    Value of shares and options  
   9DE.    Effect of rescission, cancellation etc. of share or option  
   9DF.    Grant of share under exercise of option  
   9DG.    Wages include certain shares and options granted to directors  
   9DH.    Place where wages (as shares or options) are payable

              Subdivision 5 -- Termination payments  

   9EA.    Wages include termination payments

              Subdivision 6 -- Allowances  

   9FA.    Motor vehicle allowances  
   9FB.    Accommodation allowances

              Subdivision 7 -- Employment agents  

   9GA.    Wages include amounts paid by employment agents

              Subdivision 8 -- Miscellaneous provisions  

   9HA.    Value of wages paid in kind  
   9HB.    GST excluded from wages  
   9HC.    Wages paid by or to third parties

           Division 2 -- Non-group employers’ liability  

   10.     Annual tax liability -- local non-group employers  
   11.     Tax payable with returns -- local non-group employers  
   12.     Apportioned threshold amount -- local non-group employers  
   13.     Annual tax liability -- interstate non-group employers  
   14.     Apportioned threshold amounts -- interstate non-group employers  
   15.     Tax payable with progressive returns -- interstate non-group employers  
   16.     Annual reconciliation -- non-group employers

           Division 3 -- Group employers’ liability  

   17.     Annual tax liability -- groups  
   18.     Apportioned threshold amounts -- groups  
   19.     Tax payable with progressive returns -- groups  
   20.     Annual reconciliation -- groups

           Division 4 -- Assessment generally  

   21.     Tax-reducing arrangements  
   22.     Adjustments for changes in annual threshold amount  
   22A.    Effect of change in tax rate during 2004/5 year  
   23.     Taxable wages not paid throughout assessment year

   PART 3 -- Registration and returns  

   24.     Applications for registration as an employer  
   25.     Registration and cancellation of registration  
   26.     Monthly returns  
   27.     Additional returns for reconciliation purposes  
   28.     Further returns  
   28A.    Manner of lodging and paying in certain cases  
   29.     Exemptions from lodging monthly returns

   PART 4 -- Constitution of business groups  

   30.     Grouping corporations  
   31.     Grouping where employees used in another business  
   32.     Grouping commonly controlled businesses  
   33.     Controlling interest in business  
   34.     Value of beneficial interest in discretionary trusts  
   35.     Grouping head and branch businesses  
   36.     Smaller groups subsumed into larger groups  
   37.     Grouping provisions operate independently  
   38.     Exclusion from groups  
   39.     Designated group employer

   PART 5 -- Exempt wages  

   40.     Exempt wages  
   41A.    Exempt wages -- parental and adoption leave  
   41B.    Exempt wages -- wages paid or payable for or in relation to services performed in other countries

   PART 6 -- Miscellaneous  

   41.     Exempting charitable bodies or organisations  
   42.     Tax payable when employer leaves Australia  
   43.     Agents and trustees  
   44.     Keeping books and accounts  
   45.     Regulations  
   46.     Transitional provisions
           SCHEDULE 1 -- Transitional provisions
           
[Reprinted under the Reprints Act 1984 as at 15 October 2010]
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