Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 41B

41B .         Exempt wages — wages paid or payable for or in relation to services performed in other countries

        (1)         Wages are exempt from pay-roll tax if they are paid or payable for or in relation to services performed by a person wholly in one or more other countries for a continuous period of more than 6 months beginning on the day on which wages were first paid or payable to that person for the services so performed.

        (2)         The Commissioner must make any reassessment necessary to give effect to this section.

        [Section 41B inserted by No. 15 of 2010 s. 14.]

        [Heading inserted by No. 15 of 2010 s. 15.]