Dual liability — non‑group employers
16A Dual liability — non‑group employers
If a non‑group employer is, for a period, liable to pay pay‑roll tax under Part 2 Division 2 of this Act and liable to pay pay‑roll tax under Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the employer is liable to pay, a reference to WA taxable wages in Part 2 Division 2 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the applied Pay‑roll Tax Assessment Act.
The employer need not pay the pay‑roll tax which the employer is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the employer has paid pay‑roll tax under Part 2 Division 2 of the applied Pay‑roll Tax Assessment Act for the period.
”.
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.