Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 22A

22A .         Effect of change in tax rate during 2004/5 year

        (1)         The purpose of this section is to modify provisions of this Act that operate by reference to the pay-roll tax rate, and related provisions, to the extent that they apply to the assessment year commencing on 1 July 2004 (the 2004/5 year ).

        (2)         The modifications are required because the rate of pay-roll tax (the old rate ) for the first 6 months of the 2004/5 year (the first period ) differs from the rate of pay-roll tax (the new rate ) for the last 6 months of that year (the second period ).

        (3)         When using a provision of this Act to calculate the amount of pay-roll tax payable for —

            (a)         the whole or part of a progressive return period that is during the 2004/5 year and before the second period commences, a reference to the pay-roll tax rate means the old rate;

            (b)         the whole or part of a progressive return period that is during the 2004/5 year and after the first period ends, a reference to the pay-roll tax rate means the new rate.

        (4)         To calculate the amount of pay-roll tax payable by an employer or group for a period (the tax period ) that is the whole or part of the 2004/5 year —

            (a)         separate amounts are to be calculated, as described in subsection (5), for —

                  (i)         any part of the tax period that is before 1 January 2005 (the first part of the tax period ); and

                  (ii)         any part of the tax period that is after 31 December 2004 (the second part of the tax period );

                and

            (b)         the amount, if any, calculated for the second part of the tax period is to be added to the amount, if any, calculated for the first part of the tax period to give the total amount payable for the tax period.

        (5)         To calculate the amount for the first part of the tax period or the second part of the tax period (the relevant part period ), the provision that applies for the calculation of the amount of pay-roll tax payable for the tax period is to be used, but in using that provision —

            (a)         a reference to the tax period is to be taken to refer to the relevant part period, except in a reference to an annual threshold amount or an apportioned threshold amount; and

            (b)         a reference to the pay-roll tax rate means —

                  (i)         if the relevant part period is the first part of the tax period, the old rate; and

                  (ii)         if the relevant part period is the second part of the tax period, the new rate;

                and

            (c)         if the provision is section 10(1), the amount referred to in section 10(1)(b) is to be multiplied by the part period factor, as defined in subsection (6); and

            (d)         if the provision refers to an apportioned threshold amount, the calculation of the apportioned threshold amount for the tax period under section 12(1), 14, or 18, as the case requires, (the calculation provision ) is modified by multiplying the amount that T represents in the formula in the calculation provision by the part period factor, as defined in subsection (6).

        (6)         In subsection (5)(c) and (d) —

        part period factor means the amount represented by F in the formula —

        where —

        W _P is the total amount of WA taxable wages paid or payable by the employer or group during the relevant part period;

        W is the total amount of WA taxable wages paid or payable by the employer or group during the tax period.

        [Section 22A inserted by No. 82 of 2004 s. 4.]