Rates for progressive return period or part of period
7 Rates for progressive return period or part of period
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 —
For the purposes of item 3 in the Table to subsection (1), the rate is to be calculated as follows —
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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