Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 22

22 .         Adjustments for changes in annual threshold amount

        (1)         If the Commissioner is satisfied that the total amount of pay-roll tax paid or payable by a non-group employer or a group for an assessment year exceeds by more than $10 the total amount of pay-roll tax that would have been paid or payable for the year if the annual threshold amount had not been amended with respect to that year, the employer or group is eligible for a refund or rebate of the amount by which the first-mentioned total amount exceeds the second-mentioned total amount.

        (2)         The non-group employer or the group’s DGE may apply to the Commissioner for the rebate or refund.

        (3)         An application may be made in the approved form before the end of the following financial year.

        (4)         The Commissioner must reassess the amount of pay-roll tax payable by the employer or the group for the year on receiving an application, and may do so on his or her initiative.