1Short title
This Act may be cited as the Pay-roll Tax Act 2002.
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Bill homepageThis Act may be cited as the Pay-roll Tax Act 2002.
This Act comes into operation on the day on which the Taxation Administration Act 2003 comes into operation.
The Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.
The Glossaries at the ends of the Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions.
[4A. 1M Modification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 26 and endnote 1M.]
[4A. 1MC Modification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 27 and endnote 1MC.]
Pay‑roll tax on wages paid or payable before 1 January 2005 is imposed at the rate of 6%.
Pay‑roll tax on wages paid or payable during the period that begins on 1 January 2005 and ends on 30 June 2018 is imposed at the rate of 5.5%.
Pay‑roll tax on wages paid or payable during the period that begins on 1 July 2018 and ends on 30 June 2023 (the sliding scale period) is imposed at the rates determined under —
for local non‑group employers — Part 3 Division 1; or
for interstate non‑group employers — Part 3 Division 2; or
for employers who are members of groups — Part 3 Division 3.
Pay‑roll tax on wages paid or payable on or after 1 July 2023 is imposed at the rate of 5.5%.
[Section 5 inserted: No. 41 of 2003 s. 7; amended: No. 83 of 2004 s. 6; No. 19 of 2017 s. 6.]
If an employer is a local non-group employer for the whole of an assessment year, or only part of an assessment year (the part-year), in the sliding scale period, the rate of pay-roll tax payable by the employer for the year or part-year is the rate set out in, or determined under, the Table according to the amount of WA taxable wages paid or payable by the employer during the year or part-year.
Table
Amount of WA taxable wages | Rate | |
|---|---|---|
1. | Not more than $100 000 000 × Y | 5.5 |
2. | More than $100 000 000 x Y but not more than $1 500 000 000 × Y | Rate calculated under subsection (2) |
3. | More than $1 500 000 000 × Y | Rate calculated under subsection (3) |
For the purposes of item 2 in the Table to subsection (1), the rate is to be calculated as follows —
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For the purposes of item 3 in the Table to subsection (1), the rate is to be calculated as follows —
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In this section —
W is the total amount of WA taxable wages paid or payable by the employer during the assessment year or part-year;
Y is the number of days in the assessment year during which WA taxable wages were paid or payable by the employer, divided by the number of days in the assessment year.
The rates calculated under subsections (2) and (3) are to be calculated to 4 decimal places.
[Section 6 inserted: No. 19 of 2017 s. 7.]
The rate of pay-roll tax payable by a local non-group employer for a progressive return period or for part of a progressive return period (the period or part-period) in the sliding scale period is the rate set out in, or determined under, the Table according to the amount of WA taxable wages paid or payable by the employer during the period or part-period.
Table
Amount of WA taxable wages | Rate | |
|---|---|---|
1. | Not more than | 5.5 |
2. | More than | Rate calculated under subsection (2) |
3. | More than | Rate calculated under subsection (3) |
For the purposes of item 2 in the Table to subsection (1), the rate is to be calculated as follows —
[Image unavailable: official WA source graphic]
For the purposes of item 3 in the Table to subsection (1), the rate is to be calculated as follows —
[Image unavailable: official WA source graphic]
In this section —
M is the number of months in the progressive return period, divided by 12;
P is the number of days in the progressive return period during which WA taxable wages were paid or payable by the employer, divided by the total number of days in the progressive return period;
W is the total amount of WA taxable wages paid or payable by the employer during the period or part‑period.
The rates calculated under subsections (2) and (3) are to be calculated to 4 decimal places.
[Section 7 inserted: No. 19 of 2017 s. 7.]
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