Pay-roll Tax Assessment Act 2002

The amount of pay‑roll tax payable for a progressive return period by any member of a group except the DGE is the amount calculated by applying the pay‑roll tax rate to the amount equal to the total amount of WA taxable wages paid or payable by the member for the period.

The amount of pay‑roll tax payable for a progressive return period by the DGE of a group is the amount calculated by applying the pay‑roll tax rate to the difference between —

the amount equal to the total amount of WA taxable wages paid or payable by the DGE for the period; and

the amount of the group’s nominated deduction under subsection (3).

The group’s nominated deduction for an assessment year is —

the amount nominated by the Commissioner having regard to the amounts of WA taxable wages and Australian taxable wages previously paid or payable by the group and any other relevant matters; or

any other amount nominated by the Commissioner, at his or her discretion, on the request of a member of the group under subsection (4).

A member of the group may ask the Commissioner to nominate a different amount if the member expects that the amounts of WA taxable wages and Australian taxable wages payable by the group for the assessment year will vary significantly from the amounts of WA taxable wages and Australian taxable wages previously paid or payable by the group.

The Commissioner must notify the DGE as soon as practicable of the nomination of an amount or the cancellation of a nomination.

If there is no nominated amount, the nominated deduction is taken to be nil.

The Commissioner may cancel a nomination at any time.