Western Australian Consolidated Acts Western Australian Consolidated Acts (1) The amount of
pay-roll tax payable for a progressive return period by any member of a group
except the DGE is the amount calculated by applying the pay-roll tax rate to
the amount equal to the total amount of WA taxable wages paid or payable by
the member for the period.
(2) The amount of
pay-roll tax payable for a progressive return period by the DGE of a group is
the amount calculated by applying the pay-roll tax rate to the difference
between —
(a) the
amount equal to the total amount of WA taxable wages paid or payable by the
DGE for the period; and
(b) the
amount of the group’s nominated deduction under subsection (3).
(3) The group’s
nominated deduction for an assessment year is —
(a) the
amount nominated by the Commissioner having regard to the amounts of WA
taxable wages and interstate taxable wages previously paid or payable by the
group and any other relevant matters; or
(b) any
other amount nominated by the Commissioner, at his or her discretion, on the
request of a member of the group under subsection (4).
(4) A member of the
group may ask the Commissioner to nominate a different amount if the member
expects that the amounts of WA taxable wages and interstate taxable wages
payable by the group for the assessment year will vary significantly from the
amounts of WA taxable wages and interstate taxable wages previously paid or
payable by the group.
[(5), (6) deleted]
(7) The Commissioner
must notify the DGE as soon as practicable of the nomination of an amount or
the cancellation of a nomination.
(8) If there is no
nominated amount, the nominated deduction is taken to be nil.
(9) The Commissioner
may cancel a nomination at any time.
[Section 19 amended by No. 40 of 2003
s. 22; No. 82 of 2004 s. 11.]