Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 28A

28A .         Manner of lodging and paying in certain cases

        (1)         In a circumstance described in subsection (2), a return referred to in that subsection must be lodged, and payment of any pay-roll tax that is due on the last day for lodging the return must be made, in the manner prescribed in the regulations.

        (2)         Subsection (1) applies if —

            (a)         an employer —

                  (i)         has, or is a member of a group that has, an expected pay-roll tax liability for an assessment year that is not less than the amount applying under section 29(1aa)(a) or (b); and

                  (ii)         is required to lodge a return for a progressive return period in that assessment year or, to lodge an additional return under section 27 for that year;

                or

            (b)         a condition of an exemption under section 29 requires a return to be lodged in accordance with this section.

        (3)         In subsection (2)(a)(i) —

        expected pay-roll tax liability has the meaning given to that term in section 29(1b).

        [Section 28A inserted by No. 82 of 2004 s. 14.]