Western Australian Numbered Acts

PAY-ROLL TAX ACT 2002 (NO. 47 OF 2002) - SECT 9

9 .         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 an interstate non-group employer is —

            (a)         6.00%; or

            (b)         if a determination under section 9 of the Pay-roll Tax Assessment Act 2002 is in force in relation to the employer — the rate determined in accordance with section 8 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 the employer 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 the employer.