Western Australian Numbered Acts

PAY-ROLL TAX ACT 2002 (NO. 47 OF 2002) - SECT 11

11 .         Monthly rate based on estimates

                The rate of pay-roll tax payable for each month or part of a month in a financial year or part of a year by each member of a group is —

            (a)         6.00%; or

            (b)         if a determination under section 9 of the Pay-roll Tax Assessment Act 2002 is in force for the members of the group — the rate determined in accordance with section 10 calculated (to 2 decimal places) on the basis of —

                  (i)         the estimated total amount of WA taxable wages and interstate taxable wages that will be payable by all members of the group during the financial year or part of the year; and

                  (ii)         the estimated number of days in the financial year, or part of the year, during which WA taxable wages or interstate taxable wages will be payable by a member of the group.

By Authority: JOHN A. STRIJK, Government Printer