Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 5

5 .         Pay-roll tax on WA taxable wages

        (1)         Pay-roll tax is payable, in accordance with the pay-roll tax Acts, on wages that are WA taxable wages.

        (2)         WA taxable wages are wages, other than exempt wages, that are taxable in this jurisdiction.

        [Section 5 amended by No. 15 of 2010 s. 5.]