Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 41

41 .         Exempting charitable bodies or organisations

        (1)         A charitable body or organisation may apply to the Commissioner for exemption from liability to pay-roll tax.

        (2)         The Commissioner may, by giving notice to the charitable body or organisation, exempt it from liability to pay-roll tax.

        (3)         The exemption is subject to any conditions specified in the notice.

        (4)         The exemption comes into operation on the day specified in the notice, which may be the day on which the notice is given, or an earlier or later day.

        [(5)         deleted]

        (6)         The exemption continues in force until it is revoked.

        (7)         The Commissioner may amend or revoke the exemption and any condition to which it is subject, by giving further notice to the charitable body or organisation.

        [Section 41 amended by No. 12 of 2004 s. 7.]