Annual tax liability: local non‑group employers
10 Annual tax liability: local non‑group employers
If an employer is a local non‑group employer for the whole of an assessment year, the amount of pay‑roll tax payable by the employer for the year is —
if the total amount of WA taxable wages paid or payable by the employer during the year is less than or equal to the annual threshold amount for the year — nil;
if the total amount of WA taxable wages paid or payable by the employer during the year is equal to or greater than the upper threshold amount for the year — the amount calculated by applying the pay‑roll tax rate to the total amount of WA taxable wages paid or payable by the employer during the year;
otherwise — the amount calculated by applying the pay‑roll tax rate to the amount equal to the difference between —
the total amount of WA taxable wages paid or payable by the employer during the year; and
the deductable amount for the employer for the year calculated in accordance with subsection (2).
For the purposes of subsection (1)(c)(ii), the deductable amount for the employer for the year is to be calculated as follows —
where —
AT is the annual threshold amount for the year;
TV is the tapering value for the year;
W is the total amount of WA taxable wages paid or payable by the employer during the year.
If an employer is a local non‑group employer for only part of an assessment year (the part‑year), the amount of pay‑roll tax payable by the employer for the part‑year is —
if the total amount of WA taxable wages paid or payable by the employer during the part‑year is less than or equal to the apportioned annual threshold amount for the part‑year — nil;
if the total amount of WA taxable wages paid or payable by the employer during the part‑year is equal to or greater than the apportioned upper threshold amount for the part‑year — the amount calculated by applying the pay‑roll tax rate to the total amount of WA taxable wages paid or payable by the employer during the part‑year;
otherwise — the amount calculated by applying the pay‑roll tax rate to the amount equal to the difference between —
the total amount of WA taxable wages paid or payable by the employer during the part‑year; and
the deductable amount for the employer for the part‑year calculated in accordance with subsection (4).
For the purposes of subsection (3)(c)(ii), the deductable amount for the employer for the part‑year is to be calculated as follows —
where —
AAT is the apportioned annual threshold amount for the part‑year;
TV is the tapering value for the year;
W is the total amount of WA taxable wages paid or payable by the employer during the part‑year.
The apportioned annual threshold amount for part of an assessment year is calculated in accordance with section 11A(1).
The apportioned upper threshold amount for part of an assessment year is calculated in accordance with section 11A(2).
[Section 10 inserted: No. 15 of 2015 s. 14; amended: No. 6 of 2020 s. 9.]
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